Skillz (SKLZ) S-1 17 Aug 21 IPO registration Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2021
Cover [Abstract]
Document Type	S-1
Entity Registrant Name	Skillz Inc
Entity Central Index Key	0001801661
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS $ in Thousands	Dec. 31, 2019USD ($)
Current assets:
Cash and cash equivalents	$ 25,628
Prepaid expenses and other current assets	9,464
Total current assets	35,092
Property and equipment, net	3,648
Other long-term assets	116
Total assets	38,856
Current liabilities:
Accounts payable	2,944
Other current liabilities	7,537
Total current liabilities	10,481
Long-term debt, non-current	9,628
Other long-term liabilities	82
Total liabilities	20,191
Stockholders' equity:
Common stock $0.0001 par value; 625 million shares authorized; Class A common stock - 500 million shares authorized; 292 million and 212 million shares issued and outstanding as of December 31, 2020 and 2019, respectively; Class B common stock - 125 million shares authorized; 78 million and 74 million shares issued and outstanding as of December 31, 2020 and 2019, respectively	29
Additional paid-in capital	108,892
Accumulated deficit	(90,256)
Total stockholders' equity	18,665
Total liabilities and stockholders' equity	$ 38,856

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020	Dec. 16, 2020	Dec. 15, 2020	Dec. 31, 2019
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000	10,000,000		10,000,000
Preferred stock, shares issued (in shares)	0	0			0
Preferred stock, shares outstanding (in shares)	0	0			0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001			$ 0.0001
Common stock, shares authorized (in shares)	625,000,000	625,000,000			625,000,000
Common stock, shares issued (in shares)		292,000,000
Common stock, shares outstanding (in shares)	328,000,000		369,797,524	56,620,419
Class A common stock, par value $0.0001 per share
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001			$ 0.0001
Common stock, shares authorized (in shares)	500,000,000	500,000,000	500,000,000		500,000,000
Common stock, shares issued (in shares)	328,000,000	292,000,000			212,000,000
Common stock, shares outstanding (in shares)		292,000,000		102,614,847	212,000,000
Class B Common Stock
Preferred stock, shares authorized (in shares)			10,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	125,000,000	125,000,000	125,000,000		125,000,000
Common stock, shares issued (in shares)	69,000,000	78,000,000			74,000,000
Common stock, shares outstanding (in shares)	69,000,000	78,000,000		332,690,933	74,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenue	$ 89,491		$ 58,878		$ 173,168	$ 102,437	$ 230,115	$ 119,872	$ 50,778
Costs and expenses:
Cost of revenue	4,386		2,937		8,642	5,704	12,281	5,713	2,112
Research and development	10,140		4,518		17,422	8,884	23,225	11,241	7,547
Sales and marketing	99,523		52,369		195,846	99,194	251,941	111,370	51,689
General and administrative	25,432		11,642		52,716	16,475	42,289	16,376	14,975
Total costs and expenses	139,481		71,466		274,626	130,257	329,736	144,700	76,323
Loss from operations	(49,990)		(12,588)		(101,458)	(27,820)	(99,621)	(24,828)	(25,545)
Interest expense, net	(25)		(957)		(49)	(1,273)	(1,325)	(2,497)	(2,190)
Change in fair value of common stock warrant liabilities	(29,595)				(31,703)		(23,049)
Other income (expense), net	80		(6,584)		130	(6,533)	(21,400)	3,720	(45)
Loss before income taxes	(79,530)		(20,129)		(133,080)	(35,626)	(145,395)	(23,605)	(27,780)
Provision for income taxes	65		28		107	53	115	0	0
Net loss	$ (79,595)	$ (53,592)	$ (20,157)	$ (15,522)	$ (133,187)	$ (35,679)	$ (145,510)	$ (23,605)	$ (27,780)
Net loss per share attributable to common stockholders - basic and diluted	$ (0.21)		$ (0.07)		$ (0.36)	$ (0.13)	$ (0.49)	$ (0.09)	$ (0.12)
Weighted average common shares outstanding - basic and diluted	385,945,332		289,823,175		371,519,800	284,054,689	294,549,146	261,228,108	236,040,717

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($) $ in Thousands	Preferred stockAs Previously Reported	Preferred stockRetroactive application of recapitalization	Common stockAs Previously Reported	Common stockRetroactive application of recapitalization	Common stockConvertible Preferred Stock [Member]	Common stockCommon stock	Common stockPreferred stock	Common stock	Additional paid-in capitalAs Previously Reported	Additional paid-in capitalRetroactive application of recapitalization	Additional paid-in capitalConvertible Preferred Stock [Member]	Additional paid-in capitalCommon stock	Additional paid-in capital	Accumulated deficitAs Previously Reported	Accumulated deficitCommon stock	Accumulated deficitPreferred stock	Accumulated deficit	As Previously Reported	Retroactive application of recapitalization	Convertible Preferred Stock [Member]	Common stock	Preferred stock	Total
Redeemable convertible preferred stock, beginning balance (in shares) at Dec. 31, 2017																		4,404,840	(4,404,840)
Redeemable convertible preferred stock, beginning balance at Dec. 31, 2017																		$ 17,040	$ (17,040)
Shares, beginning balance (in shares) at Dec. 31, 2017	13,621,802	(13,621,802)	126,464,480	102,694,176				229,158,656
Beginning balance at Dec. 31, 2017	$ 25,560	$ (25,560)	$ 1	$ 22				$ 23	$ 36	$ 42,578			$ 42,614	$ (38,871)			$ (38,871)	(13,274)	$ 17,040				$ 3,766
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net cash contributions from follow-on offer (in shares)								16,705,320
Net cash contributions from follow-on offering								$ 2					18,216										18,218
Issuance of Old Skillz common stock upon exercise of stock options (in shares)								4,036,200
Issuance of Old Skillz common stock upon exercise of stock options													192										192
Stock-based compensation													6,680										6,680
Net loss																	(27,780)						(27,780)
Shares, ending balance (in shares) at Dec. 31, 2018								249,900,176
Ending balance at Dec. 31, 2018								$ 25					67,702				(66,651)						1,076
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net cash contributions from follow-on offer (in shares)								23,718,385
Net cash contributions from follow-on offering								$ 3					39,757										39,760
Issuance of Old Skillz common stock upon exercise of stock options (in shares)								3,485,844
Issuance of Old Skillz common stock upon exercise of stock options													197										197
Stock-based compensation													1,237										1,237
Net loss																	(23,605)						(23,605)
Issuance of Old Skillz common stock upon early exercise of stock options with promissory note (in shares)								8,970,518
Issuance of Old Skillz common stock upon early exercise of stock options with promissory note								$ 1					(1)
Shares, ending balance (in shares) at Dec. 31, 2019								286,074,923
Ending balance at Dec. 31, 2019								$ 29					108,892				(90,256)						18,665
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Old Skillz common stock upon exercise of stock options (in shares)								829,348
Issuance of Old Skillz common stock upon exercise of stock options													241										241
Stock-based compensation													357										357
Net loss																	(15,522)						(15,522)
Shares, ending balance (in shares) at Mar. 31, 2020								286,904,271
Ending balance at Mar. 31, 2020								$ 29					109,490				(105,778)						3,741
Shares, beginning balance (in shares) at Dec. 31, 2019								286,074,923
Beginning balance at Dec. 31, 2019								$ 29					108,892				(90,256)						18,665
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss																							(35,679)
Shares, ending balance (in shares) at Jun. 30, 2020								315,455,731
Ending balance at Jun. 30, 2020								$ 32					180,043				(126,478)						53,597
Shares, beginning balance (in shares) at Dec. 31, 2019								286,074,923
Beginning balance at Dec. 31, 2019								$ 29					108,892				(90,256)						18,665
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net cash contributions from follow-on offer (in shares)								17,834,808
Net cash contributions from follow-on offering								$ 2					98,303										$ 98,305
Issuance of Old Skillz common stock upon exercise of stock options (in shares)								7,642,110															20,138,817
Issuance of Old Skillz common stock upon exercise of stock options								$ 1					1,242										$ 1,243
Stock-based compensation													23,757										23,757
Net loss																	(145,510)	(122,461)					(145,510)
Issuance of Old Skillz common stock upon early exercise of stock options with promissory note (in shares)								12,700,358
Issuance of Old Skillz common stock upon early exercise of stock options with promissory note								$ 1					(1)
Conversion of Old Skillz preferred stock warrants													654										654
Surrender of Old Skillz common stock upon net settlement of promissory notes (in shares)								(1,037,535)
Taxes paid related to net share settlement of Old Skillz equity awards (in shares)								(1,102,746)
Taxes paid related to net share settlement of Old Skillz equity awards													(13,404)										(13,404)
Issuance of Old Skillz stock upon exercise of warrants (in shares)					2,860,974	726,063
Issuance of Old Skillz stock upon exercise of warrants					$ 1						$ 1	$ 382								$ 2	$ 382
Repurchase of Old Skillz stock (in shares)						(468,270)	(13,739)
Repurchase of Old Skillz stock							$ (1)								$ (1,339)	$ (1,210)					$ (1,339)	$ (1,211)
Net cash contributions from Business Combination and PIPE financing (in shares)								44,580,578
Net Business Combination and PIPE financing (Restated)								$ 4					75,239					230,426					75,243
Shares, ending balance (in shares) at Dec. 31, 2020								369,797,524
Ending balance at Dec. 31, 2020								$ 37					295,065				(238,315)	235,019					56,787
Shares, beginning balance (in shares) at Mar. 31, 2020								286,904,271
Beginning balance at Mar. 31, 2020								$ 29					109,490				(105,778)						3,741
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net cash contributions from follow-on offer (in shares)								15,091,869
Net cash contributions from follow-on offering								$ 2					64,877										64,879
Issuance of Old Skillz common stock upon exercise of stock options (in shares)								1,029,833
Issuance of Old Skillz common stock upon exercise of stock options													130										130
Stock-based compensation													5,546										5,546
Net loss																	(20,157)						(20,157)
Issuance of Old Skillz common stock upon early exercise of stock options with promissory note (in shares)								12,700,357
Issuance of Old Skillz common stock upon early exercise of stock options with promissory note								$ 1															1
Repurchase of Old Skillz stock (in shares)								270,599
Repurchase of Old Skillz stock																	(543)						(543)
Shares, ending balance (in shares) at Jun. 30, 2020								315,455,731
Ending balance at Jun. 30, 2020								$ 32					180,043				(126,478)						53,597
Shares, beginning balance (in shares) at Dec. 31, 2020								369,797,524
Beginning balance at Dec. 31, 2020								$ 37					295,065				(238,315)	235,019					56,787
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net cash contributions from follow-on offer (in shares)								17,000,000
Net cash contributions from follow-on offering								$ 2					402,238										402,240
Issuance of Old Skillz common stock upon exercise of stock options (in shares)								268,426
Issuance of Old Skillz common stock upon exercise of stock options													12										12
Stock-based compensation													10,945										10,945
Net loss																	(53,592)						(53,592)
Shares, ending balance (in shares) at Mar. 31, 2021								395,807,813
Ending balance at Mar. 31, 2021								$ 39					880,779				(291,907)						588,911
Shares, beginning balance (in shares) at Dec. 31, 2020								369,797,524
Beginning balance at Dec. 31, 2020								$ 37					295,065				(238,315)	$ 235,019					$ 56,787
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Old Skillz common stock upon exercise of stock options (in shares)																							503,480
Net loss																							$ (133,187)
Shares, ending balance (in shares) at Jun. 30, 2021								396,671,443
Ending balance at Jun. 30, 2021								$ 39					906,275				(371,502)						534,812
Shares, beginning balance (in shares) at Mar. 31, 2021								395,807,813
Beginning balance at Mar. 31, 2021								$ 39					880,779				(291,907)						588,911
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Old Skillz common stock upon exercise of stock options (in shares)								235,054
Issuance of Old Skillz common stock upon exercise of stock options													97										97
Stock-based compensation													15,774										15,774
Net loss																							(79,595)
Shares, ending balance (in shares) at Jun. 30, 2021								396,671,443
Ending balance at Jun. 30, 2021								$ 39					$ 906,275				$ (371,502)						$ 534,812

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Operating Activities
Net loss	$ (145,510)
Adjustment to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,609
Stock-based compensation	23,757
Accretion of unamortized discount and amortization of issuance costs	558
Fair value adjustment of derivatives	21,463
Impairment charges	3,573
Change in fair value of common stock warrant liabilities	23,049
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(7,505)
Accounts payable	10,729
Other liabilities	12,045
Net cash used in operating activities	(56,232)
Investing Activities
Purchases of property and equipment, including internal-use software	(3,246)
Net cash used in investing activities	(3,246)
Financing Activities
Payments for issuance costs	(201)
Payments under debt agreements	(10,000)
Net cash contributions from Business Combination and PIPE Financing	246,484
Payments made towards offering costs	(1,993)
Proceeds from issuance of redeemable convertible preferred stock, net of issuance costs	76,617
Proceeds from exercise of stock options and issuance of common stock	1,243
Proceeds from exercise of common stock warrants	382
Taxes paid related to net share settlement of equity awards	(13,404)
Payments made to repurchase common stock	(1,339)
Payments for redemption of preferred stock	(1,211)
Net cash provided by financing activities	296,578
Net change in cash, cash equivalents and restricted cash	237,100
Cash, cash equivalents and restricted cash-beginning of year	28,548
Cash, cash equivalents and restricted cash-end of year	265,648
Cash paid during the period for:
Interest	815
Noncash investing and financing activities:
Settlement of the Redeemable Convertible Series E preferred stock forward contract liability	21,688
Deferred offering costs in accounts payable and accrued liabilities	14,065
Payment of promissory notes through surrender of shares	$ 18,673

Description of the Business and

Description of the Business and Basis of Presentation	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of the Business and Basis of Presentation	1. Description of the Business and Basis of Presentation Business Skillz is a mobile eSports platform, driving the future of entertainment by accelerating the convergence of sports, video games and media. The Company’s principal activities are to develop and support a proprietary online-hosted technology platform that enables independent game developers to host tournaments and provide competitive gaming activity (“Competitions”) to end-users worldwide. The Company was originally incorporated in Delaware on March 2, 2020 as a special purpose acquisition company under the name Flying Eagle Acquisition Corp. (“FEAC”) for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination involving FEAC and one or more businesses. On December 16, 2020 (the “Closing”), the Company consummated the merger agreement (the “Merger Agreement”) dated September 1, 2020, by and among, FEAC, Merger Sub Inc., a Delaware corporation (“Merger Sub”), Skillz Inc., a Delaware corporation (“Old Skillz”) and Andrew Paradise (the “Founder”), solely in his capacity as the representative of the stockholders of Old Skillz. Pursuant to the terms of the Merger Agreement, a business combination between FEAC and Old Skillz was effected through the merger of Merger Sub with and into Old Skillz, with Old Skillz surviving as the surviving company and a wholly-owned subsidiary of FEAC (the “Merger” and collectively with the other transaction described in the Merger Agreement, the “Business Combination”). On the closing date of the Business Combination, FEAC changed its name to Skillz Inc. (the “Company” or “Skillz”) and Old Skillz changed its name to Skillz Platform Inc. The Company’s common stock is now listed on the NYSE under the symbol “SKLZ” and warrants to purchase the common stock at an exercise price of $11.50 per share are listed on the NYSE under the symbol “SKLZ.WS.” Skillz Platform Inc. was originally formed as Professional Gaming, LLC on March 28, 2012, changed its name to Lookout Gaming, LLC on May 18, 2012, and to Skillz LLC on January 31, 2013, before converting to a Delaware corporation with the name Skillz Inc. on April 29, 2013. Basis of Presentation The Company’s condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) and pursuant to the regulations of the U.S. Securities and Exchange Commission (“SEC”). Pursuant to the Merger Agreement, the merger between Merger Sub and Old Skillz was accounted for as a reverse recapitalization in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, FEAC was treated as the “acquired” company and Old Skillz is treated as the acquirer for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Old Skillz issuing stock for the net assets of FEAC, accompanied by a recapitalization. The net assets of FEAC are stated at historical cost, with no goodwill or other intangible assets recorded. Old Skillz was determined to be the accounting acquirer based on the following predominant factors: ● Old Skillz’s existing stockholders have the greatest voting interest in the Company; ● The largest individual minority stockholder in the Company is an existing stockholder of Old Skillz; ● Old Skillz’s directors represented the majority of the new board of directors of the Company; ● Old Skillz’s senior management is the senior management of the Company; and ● Old Skillz is the larger entity based on historical revenue and has the larger employee base. The consolidated assets, liabilities and results of operations prior to the Reverse Recapitalization are those of Old Skillz. The shares and corresponding capital amounts and losses per share, prior to the Reverse Recapitalization, have been retroactively restated based on shares reflecting the exchange ratio of 0.7471 established in the Business Combination. Unaudited Interim Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information and in accordance with the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited condensed consolidated financial statements reflect all normal and recurring adjustments that are, in the opinion of the Company’s management, necessary for the fair presentation of the results of operations for the interim periods. Operating results for the three and six months ended June 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. These unaudited interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2020, as filed with the SEC on May 13, 2021. Comprehensive Loss Through June 30, 2021, there are no components of comprehensive loss which are not included in net loss; therefore, a separate statement of comprehensive loss has not been presented.	1. Description of the Business and Basis of Presentation Business On December 16, 2020 (the “Closing”), Flying Eagle Acquisition Corp. (“FEAC”), a publicly traded special purpose acquisition company, consummated the merger agreement (the “Merger Agreement”) dated September 1, 2020, by and among, FEAC, Merger Sub Inc., a Delaware corporation (“Merger Sub”), Skillz Inc., a Delaware corporation (“Old Skillz”) and Andrew Paradise (the “Founder”), solely in his capacity as the representative of the stockholders of Old Skillz. Pursuant to the terms of the Merger Agreement, a business combination between FEAC and Old Skillz was effected through the merger of Merger Sub with and into Old Skillz, with Old Skillz surviving as the surviving company and a wholly-owned subsidiary of FEAC (the “Merger” and collectively with the other transaction described in the Merger Agreement, the “Business Combination”). On the Closing Date FEAC changed its name to Skillz Inc. (the “Company” or “Skillz”) and Old Skillz changed its name to Skillz Platform Inc. Skillz Platform Inc. was originally formed as Professional Gaming, LLC on March 28, 2012, changed its name to Lookout Gaming, LLC on May 18, 2012, and to Skillz LLC on January 31, 2013, before converting to a Delaware corporation with the name Skillz Inc. on April 29, 2013. Skillz is a mobile eSports platform, driving the future of entertainment by accelerating the convergence of sports, video games and media. The Company’s principal activities are to develop and support a proprietary online-hosted technology platform that enables independent game developers to host tournaments and provide competitive gaming activity (“Competitions”) to end-users worldwide. Basis of Presentation The Company’s consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) and pursuant to the regulations of the U.S. Securities and Exchange Commission (“SEC”). Pursuant to the Merger Agreement, the merger between Merger Sub and Old Skillz was accounted for as a reverse recapitalization in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, FEAC was treated as the “acquired” company and Old Skillz is treated as the acquirer for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Old Skillz issuing stock for the net assets of FEAC, accompanied by a recapitalization. The net assets of FEAC are stated at historical cost, with no goodwill or other intangible assets recorded. Old Skillz was determined to be the accounting acquirer based on the following predominant factors: ● Old Skillz’s existing stockholders have the greatest voting interest in the Company; ● The largest individual minority stockholder in the Company is an existing stockholder of Old Skillz; ● Old Skillz’s directors represented the majority of the new board of directors of the Company; ● Old Skillz’s senior management is the senior management of the Company; and ● Old Skillz is the larger entity based on historical revenue and has the larger employee base. The consolidated assets, liabilities and results of operations prior to the Reverse Recapitalization are those of Old Skillz. The shares and corresponding capital amounts and losses per share, prior to the Reverse Recapitalization, have been retroactively restated based on shares reflecting the exchange ratio of 0.7471 established in the Business Combination. Comprehensive Loss Through December 31, 2020, there are no components of comprehensive loss which are not included in net loss; therefore, a separate statement of comprehensive loss has not been presented.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the condensed consolidated financial statements, as well as the reported amounts of revenues and expenses during the periods presented. Estimates are used in several areas including, but not limited to, stock-based compensation and valuation of Public and Private Common Stock Warrants. The Company bases these estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying amounts of assets and liabilities. Actual results could differ materially from these estimates. Revenue Recognition The Company generates substantially all its revenues by providing a service to the game developers aimed at improving the monetization of their game content. The monetization service provided by Skillz allows developers to offer multi-player competition to their end-users which increases end-user retention and engagement. Skillz provides developers with a software development kit (“SDK”) that they can download and integrate with their existing games. The SDK serves as a data interface between Skillz and the game developers that enables Skillz to provide monetization services to the developer. The Company recognizes revenue for its services in accordance with the FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers Revenues from Contracts with Customers The Company applies the five-step model to achieve the core principle of ASC 606. The Company determined that its customer in the provision of its technology platform and services is the game developer. The Company’s ordinary activities consist of providing game developers services through access to its technology platform using the Skillz SDK. The SDK acts as an application programming interface enabling communication of data between Skillz and the game developers, which when integrated with the developer’s game content, facilitates end-user registration into Competitions, managing and hosting end-user Competition accounts, matching players of similar skill levels, collecting end-user entry fees, distributing end-user prizes, resolving end-user disputes pertaining to their participation in Competitions, and running third-party marketing campaigns (“Monetization Services”). The Company provides Monetization Services to game developers enabling them to offer competitive games to their end-users. These activities are not distinct from each other as the Company provides an integrated service enabling the game developers to provide the competitive game service to the end-users, and as a result, they do not represent separate performance obligations. The Company is entitled to a revenue share based on total entry fees for paid Competitions, regardless of how they are paid, net of end-user prizes (i.e., winnings from the Competitions) and other costs to provide the Monetization Services. The game developers’ revenue share, however, is calculated solely based upon entry fees paid by net cash deposits received from end-users. End-user incentives are not paid for by game developers. In addition, the Company reduces revenue for end-user incentives which are treated as a reduction of revenue. The Company collects the entry fees and related charges from end-users on behalf of game developers using the end-user’s pre-authorized credit card or PayPal account and withholds its fees before making the remaining disbursement to the game developer; thus, the game developer’s ability and intent to pay is not subject to significant judgment. Revenue is recognized at the time the performance obligation is satisfied by transferring control of the promised service in an amount that reflects the consideration that the Company expects to receive in exchange for the Monetization Services. The Company recognizes revenue upon completion of a game, which is when its performance obligation to the game developer is satisfied. The Company does not have contract assets or contract liabilities as the payment of the transaction price is concurrent with the fulfillment of the services. At the time of game completion, the Company has the right to receive payment for the services rendered. The Company’s agreements with game developers can generally be terminated for convenience by either party upon thirty days prior written notice, and in certain of our larger developer agreements, the developer, if required by the Company, must continue to make its games available on the platform for a period of up to twelve months. As the Company is able to terminate the developer agreements at its convenience, the Company has concluded the contract term for revenue recognition does not extend beyond the contractual notification period. The Company does not have any transaction price allocated to performance obligations that are unsatisfied (or partially satisfied) as of June 30, 2021 and 2020. Games provided by two developer partners accounted for 42% and 40% of the Company’s revenue in the three months ended June 30, 2021 and 61% and 28% of the Company’s revenue in the three months ended June 30, 2020. Games provided by two developer partners accounted for 42% and 40% of the Company’s revenue in the six months ended June 30, 2021 and 66% and 21% of the Company’s revenue in the six months ended June 30, 2020. In the three and six months ended June 30, 2021 and 2020, the Company generated less than 10% of its revenue from users outside of North America. End-User Incentive Programs To drive traffic to the platform, the Company provides promotions and incentives to end-users in various forms. Evaluating whether a promotion or incentive is a payment to a customer may require significant judgment. Promotions and incentives which are consideration payable to a customer are recognized as a reduction of revenue at the later of when revenue is recognized or when the Company pays or promises to pay the incentive. Promotions and incentives recorded as sales and marketing expense are recognized when the related cost is incurred by the Company. In either case, the promotions and incentives are recognized when they are used by end-users to enter into a paid Competition. ● Marketing promotions and discounts accounted for as a reduction of revenue. These promotions are typically pricing actions in the form of discounts that reduce the end-user entry fees and are offered on behalf of the game developers. Although not required based on the Company’s agreement with its developers, the Company considers that the game developers have a valid expectation that certain incentives will be offered to end-users. The determination of a valid expectation is based on the evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. An example of an incentive for which the game developer has a valid expectation is Ticketz, which are a virtual currency earned for every Competition played based on the amount of the entry fee (“Ticketz”). Ticketz can be redeemed for prizes, including bonus cash prizes, a promotional incentive that cannot be withdrawn and can only be used by end-users to enter into paid entry fee contests (“Bonus Cash”). Another example is initial deposit Bonus Cash which is a promotional incentive that can be earned in fixed amounts when an end-user makes an initial deposit on the Skillz platform. Bonus Cash can only be used by end-users to enter into future paid entry fee Competitions and cannot be withdrawn by end-users. For the three months ended June 30, 2021 and 2020, the Company recognized a reduction of revenue of $18.7 million and $13.6 million, respectively, related to these end-user incentives. For the six months ended June 30, 2021 and 2020, the Company recognized a reduction of revenue of $36.2 million and $23.6 million, respectively, related to these end-user incentives. ● Marketing promotions accounted for as sales and marketing expense. When the Company concludes that the game developers do not have a valid expectation that the incentive will be offered, the Company records the related cost as sales and marketing expense. The Company’s assessment is based on an evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. These promotions are offered to end-users to draw, re-engage, or generally increase end-users’ use of the Company’s platform. An example of this type of incentive is limited-time Bonus Cash offers, which are targeted to specific end-users, typically those who deposit more frequently or have not made a deposit recently, via email or in-app promotions. The Company targets groups of end-users differently, offering specific promotions it thinks will best stimulate engagement. Similar to Bonus Cash earned from a redemption of Ticketz or an initial deposit, limited-time Bonus Cash can only be used by end-users to enter into future paid entry fee competitions and cannot be withdrawn by end-users. The Company also hosts engagement marketing leagues run over a period of days or weeks, which award league prizes in the form of cash or luxury goods to end-users with the most medals at the end of the league. End-users accumulate medals by winning Skillz enabled paid entry fee Competitions. Skillz determines whether or not to run a league, what prizes should be awarded, over what time period the league should run, and to which end-users the prizes should be paid, all at its discretion. The league parameters vary from one league to the next and are not reasonably known to the game developers. League prizes in the form of cash can be withdrawn or used by end-users to enter into future paid entry fee Competitions. For the three months ended June 30, 2021 and 2020, the Company recognized sales and marketing expense of $42.0 million and $21.5 million, respectively, related to these end-user incentives. For the six months ended June 30, 2021 and 2020, the Company recognized sales and marketing expense of $75.3 million and $37.2 million, respectively, related to these end-user incentives. Refunds From time to time, the Company issues credits or refunds to end-users that are unsatisfied by the level of service provided by the game developer. There is no contractual obligation for the Company to refund such end-users nor is there a valid expectation by the game developers for the Company to issue such credits or refunds to end-users on their behalf. The Company accounts for credits or refunds, which are not recoverable from the game developer, as sales and marketing expenses when incurred. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of cash and money market funds with maturities of three months or less when purchased. Restricted cash maintained under an agreement that legally restricts the use of such funds is not included within cash and cash equivalents and is reported within other long-term assets. Restricted cash is comprised of $2.9 million which is pledged in the form of a letter of credit for the Company’s new headquarters in San Francisco. A reconciliation of the Company’s cash and cash equivalents in the Condensed Consolidated Balance Sheet to cash, cash equivalents and restricted cash in the Condensed Consolidated Statement of Cash Flows is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Cash and cash equivalents ​ $ 692,778 ​ $ 262,728 Restricted cash included in other long-term assets ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 695,698 ​ $ 265,648 ​ Fair Value Measurement The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the condensed consolidated financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: ● Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 — Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 — Unobservable inputs reflecting management’s estimate of assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Investment in Non-Marketable Equity Securities The Company has elected to measure its investments in non-marketable equity securities at cost, with remeasurements to fair value only upon the occurrence of observable price changes in orderly transactions for the identical or similar securities of the same issuer, or in the event of any impairment. This election is reassessed each reporting period to determine whether non-marketable equity securities have a readily determinable fair value, in which case they would no longer be eligible for this election. The Company evaluates its non-marketable equity securities for impairment at each reporting period based on a qualitative assessment that considers various potential impairment indicators. Impairment indicators might include, but would not necessarily be limited to, a significant deterioration in the earnings performance, credit rating, asset quality, or business prospects of the investee, a significant adverse change in the regulatory, economic, or technological environment of the investee, a bona fide offer to purchase, an offer by the investee to sell, or a completed auction process for the same or similar securities for an amount less than the carrying amount of the investments in those securities. If an impairment exists, a loss is recognized in the consolidated statements of operations for the amount by which the carrying value exceeds the fair value of the investment. Gains and losses resulting from the remeasurement of non-marketable equity securities, including impairment, are recorded through other income (expense), net in the consolidated statement of operations. The Company includes investments in non-marketable equity securities within other long-term assets on the consolidated balance sheets. Advertising and Promotional Expense Advertising and promotional expenses are included in sales and marketing expenses within the statements of operations and are expensed when incurred, not including marketing promotions related to the Company’s end-user incentive programs. Advertising expenses were $47.1 million and $25.6 million during the three months ended June 30, 2021 and 2020, respectively, and $101.6 million and $52.6 million during the six months ended June 30, 2021 and 2020, respectively. Redeemable Convertible Preferred Stock Prior to the Business Combination, preferred stock that was redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon the occurrence of an event that is not solely within the control of the Company was classified outside of permanent equity. Convertible preferred stock that was probable of becoming redeemable in the future was recorded at its maximum redemption amount at each balance sheet date, with adjustments to the redemption amount recorded through equity. All redeemable convertible preferred stock previously classified outside of permanent equity was retroactively adjusted, converted into common stock, and reclassified to permanent equity as a result of the Business Combination. Additionally, changes to the redemption values of the redeemable convertible preferred stock were eliminated as a result of the retroactive adjustment. The Company recorded changes to the redemption value of its redeemable convertible preferred stock of $409.5 million in the year-to-date period ended June 30, 2020. The changes to the redemption values of the redeemable convertible preferred stock were previously accounted for as adjustments to net loss available to common stockholders for each of the respective periods ended. For further details regarding the accounting for the Business Combination, see Note 3. Public and Private Common Stock Warrant Liabilities As part of FEAC’s initial public offering, FEAC issued to third party investors 69.0 million units, consisting of one share of Class A common stock of FEAC and one-fourth of one warrant, at a price of $10.00 per unit. Each whole warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per share (the “Public Warrants”). Simultaneously with the closing of FEAC’s initial public offering, FEAC completed the private sale of 10,033,333 warrants to FEAC’s sponsor at a purchase price of $1.50 per warrant (the “Private Warrants”). In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant allows the sponsor to purchase one share of Class A common stock at $11.50 per share. Subsequent to the Business Combination, 7,623,436 Public Warrants and 5,016,666 Private Warrants remained outstanding as of June 30, 2021. The Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable for cash or on a cashless basis, and are non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company evaluated the Public and Private Common Stock Warrants under ASC 815-40, Derivatives and Hedging — Contracts in Entity’s Own Equity The Private Warrants were valued using the Black-Scholes-Merton Option (“BSM”) pricing model that is based on the individual characteristics of the warrants on the valuation date, which include the Company’s stock price and assumptions for expected volatility, expected life and risk-free interest rate, as well as the present value of the minimum cash payment component of the instrument for the warrants, when applicable. Changes in the assumptions used could have a material impact on the resulting fair value of each warrant. The primary inputs affecting the value of the warrant liability are the Company’s stock price and volatility in the Company’s stock price, as well as assumptions about the probability and timing of certain events, such as a change in control or future equity offerings. Increases in the fair value of the underlying stock or increases in the volatility of the stock price generally result in a corresponding increase in the fair value of the warrant liability; conversely, decreases in the fair value of the underlying stock or decreases in the volatility of the stock price generally result in a corresponding decrease in the fair value of the warrant liability. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including its long-term debt, preferred stock and stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract. Bifurcated embedded derivatives and freestanding derivative financial instruments that are classified as assets or liabilities are recognized at fair value with changes in fair value recognized as a component of Other income (expense), net in the Statements of Operations. Bifurcated embedded derivatives and freestanding derivative financial instruments are classified within as Other long-term assets and Other current liabilities in the Company’s Consolidated Balance Sheets. Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based awards based on estimated grant-date fair values recognized over the requisite service period. For awards that vest solely based on a service condition, the Company recognizes stock-based compensation expense on a straight-line basis over the requisite service period. The compensation expense related to awards with performance conditions is recognized over the requisite service period when the performance conditions are probable of being achieved. The compensation expense related to awards with market conditions is recognized on an accelerated attribution basis over the requisite service period and is not reversed if the market condition is not satisfied. See Note 9 for more information. The Company accounts for forfeitures as they occur. Stock-based awards granted to employees are primarily stock options. The fair value of stock options that vest solely based on a service condition is determined by the BSM pricing model on the date of grant. This valuation model for stock-based compensation expense requires the Company to make assumptions and judgments about the variables used in the BSM model, including the deemed fair value of common stock, expected term, expected volatility, risk-free interest rate, and dividend yield. These judgments are made as follows: ● Fair value of common stock — Subsequent to the Business Combination, the fair value of the Company’s common stock is based on the closing market price on the date of grant. Prior to the Business Combination, the absence of an active market for the Company’s common stock required the Company to estimate the fair value of common stock for purposes of granting stock options and for determining stock-based compensation expense for the periods presented. The Company considered numerous factors in assessing the fair value of common stock prior to the Business Combination, including: ● The results of contemporaneous unrelated third-party valuations of the Company’s common stock ● The prices of the recent redeemable convertible preferred stock sales by the Company to investors ● The rights, preferences, and privileges of preferred stock relative to those of common stock ● Market multiples of comparable public companies in the industry as indicated by their market capitalization and guideline merger and acquisition transactions ● The Company’s performance and market position relative to competitors, which may change from time to time ● The Company’s historical financial results and estimated trends and prospects for the Company’s future performance ● The economic and competitive environment ● The financial condition, results of operations, and capital resources ● The industry outlook ● The valuation of comparable companies ● The likelihood and timeline of achieving a liquidity event, such as an initial public offering or sale of the Company, given prevailing market conditions ● Any adjustments necessary to recognize a lack of marketability for the Company’s common stock ● Precedent sales of or offers to purchase the Company’s capital stock ● Expected term — The Company determines the expected term based on the average period the stock options are expected to remain outstanding, generally calculated as the midpoint of the stock options’ vesting term and contractual expiration period, as the Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. ● Expected volatility — Given the limited market trading history prior to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the expected volatility rate is based on an average historical stock price volatility of comparable publicly-traded companies in the industry group. ● Risk-free interest rate — The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option. ● Expected dividend yield — The Company has not paid and does not expect to pay dividends. Consequently, the Company uses an expected dividend yield of zero. For awards with market conditions, the Company determines the grant date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term, risk-free interest rates, expected date of a qualifying event, and expected capital raise percentage. Given the limited market trading history subsequent to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the Company estimates the volatility of common stock on the date of grant based on the weighted average historical stock price volatility of comparable publicly-traded companies in its industry group. The Company estimates the expected term based on various exercise scenarios, as these awards are not considered “plain vanilla.” The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The Company estimates the expected date of a qualifying event and the expected capital raise percentage based on management’s expectations at the time of measurement of the award’s value. Recently Issued Accounting Pronouncements Not Yet Adopted As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time as the Company is no longer considered to be an EGC. Effective as of December 31, 2021, the Company is expected to become a large accelerated filer and is expected to cease to be an EGC. As a result, the Company will no longer be able to use the extended transition period for complying with new or revised accounting standards. In January 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-01, Investments — Equity Securities (Topic 321), Investments — Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323 and Topic 815 In August 2020, the FASB issued ASU No. 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity simplifies the diluted earnings per share calculation in certain areas. The ASU is effective for public companies, excluding entities eligible to be smaller reporting companies, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020 and adoption must be as of the beginning of the Company’s fiscal year. The Company is currently evaluating the impact of this standard on its consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-15, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In June 2016, the FASB issued ASU 2016-13 (Topic 326), Financial Instruments — Credit Losses Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases Leases	2. Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the periods presented. Estimates are used in several areas including, but not limited to, stock-based compensation and valuation of Public and Private Common Stock Warrants. The Company bases these estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying amounts of assets and liabilities. Actual results could differ materially from these estimates. Revenue Recognition The Company generates substantially all its revenues by providing a service to the game developers aimed at improving the monetization of their game content. The monetization service provided by Skillz allows developers to offer multi-player competition to their end-users which increases end-user retention and engagement. Skillz provides developers with a software development kit (“SDK”) that they can download and integrate with their existing games. The SDK serves as a data interface between Skillz and the game developers that enables Skillz to provide monetization services to the developer. The Company recognizes revenue for its services in accordance with the FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers Revenues from Contracts with Customers The Company applies the five-step model to achieve the core principle of ASC 606. The Company determined that its customer in the provision of its technology platform and services is the game developer. The Company’s ordinary activities consist of providing game developers services through access to its technology platform using the Skillz SDK. The SDK acts as an application programming interface enabling communication of data between Skillz and the game developers, which when integrated with the developer’s game content, facilitates end-user registration into Competitions, managing and hosting end-user Competition accounts, matching players of similar skill levels, collecting end-user entry fees, distributing end-user prizes, resolving end-user disputes pertaining to their participation in Competitions, and running third-party marketing campaigns (“Monetization Services”). The Company provides Monetization Services to game developers enabling them to offer competitive games to their end-users. These activities are not distinct from each other as the Company provides an integrated service enabling the game developers to provide the competitive game service to the end-users, and as a result, they do not represent separate performance obligations. The Company is entitled to a revenue share based on total entry fees for paid Competitions, regardless of how they are paid, net of end-user prizes (i.e., winnings from the Competitions) and other costs to provide the Monetization services. The game developers’ revenue share, however, is calculated solely based upon entry fees paid by net cash deposits received from end-users. End-user incentives are not paid for by game developers. In addition, the Company reduces revenue for end-user incentives which are treated as a reduction of revenue. The Company collects the entry fees and related charges from end-users on behalf of game developers using the end-user’s pre-authorized credit card or PayPal account and withholds its fees before making the remaining disbursement to the game developer; thus, the game developer’s ability and intent to pay is not subject to significant judgment. Revenue is recognized at the time the performance obligation is satisfied by transferring control of the promised service in an amount that reflects the consideration that the Company expects to receive in exchange for the Monetization Services. The Company recognizes revenue upon completion of a game, which is when its performance obligation to the game developer is satisfied. The Company does not have contract assets or contract liabilities as the payment of the transaction price is concurrent with the fulfillment of the services. At the time of game completion, the Company has the right to receive payment for the services rendered. The Company’s agreements with game developers can generally be terminated for convenience by either party upon thirty days prior written notice, and in certain of our larger developer agreements, the developer, if required by the Company, must continue to make its games available on the platform for a period of up to twelve months. As the Company is able to terminate the developer agreements at its convenience, the Company has concluded the contract term for revenue recognition does not extend beyond the contractual notification period. The Company does not have any transaction price allocated to performance obligations that are unsatisfied (or partially satisfied) as of December 31, 2020, 2019 and 2018. Games provided by two developer partners (A and B) accounted for 59% and 28% of the Company’s revenue in the year ended December 31, 2020. Games provided by two developer partners (A and C) accounted for 83% and 7% , and 70% and 16% of the Company’s revenue in years ended December 31, 2019 and 2018, respectively. The Company did not generate material international revenues in the years ended December 31, 2020, 2019, and 2018. End-User Incentive Programs To drive traffic to the platform, the Company provides promotions and incentives to end-users in various forms. Evaluating whether a promotion or incentive is a payment to a customer may require significant judgment. Promotions and incentives which are consideration payable to a customer are recognized as a reduction of revenue at the later of when revenue is recognized or when the Company pays or promises to pay the incentive. Promotions and incentives recorded as sales and marketing expense are recognized when the related cost is incurred by the Company. In either case, the promotions and incentives are recognized when they are used by end-users to enter into a paid Competition. ● Marketing promotions and discounts accounted for as a reduction of revenue. These promotions are typically pricing actions in the form of discounts that reduce the end-user entry fees and are offered on behalf of the game developers. Although not required based on the Company’s agreement with its developers, the Company considers that the game developers have a valid expectation that certain incentives will be offered to end-users. The determination of a valid expectation is based on the evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. An example of an incentive for which the game developer has a valid expectation is Ticketz, which are a currency earned for every Competition played based on the amount of the entry fee. Ticketz can be redeemed for Bonus Cash. Another example is initial deposit Bonus Cash which is a promotional incentive that can be earned in fixed amounts when an end-user makes an initial deposit on the Skillz platform. Bonus Cash can only be used by end-users to enter into future paid entry fee Competitions and cannot be withdrawn by end-users. For the years ended December 31, 2020, 2019, and 2018, the Company recognized a reduction of revenue of $51.3 million, $27.7 million, and $11.6 million, respectively, related to these end-user incentives. ● Marketing promotions accounted for as sales and marketing expense. When the Company concludes that the game developers do not have a valid expectation that the incentive will be offered, the Company records the related cost as sales and marketing expense. The Company’s assessment is based on an evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. These promotions are offered to end-users to draw, re-engage, or generally increase end-users’ use of the Company’s platform. An example of this type of incentive is limited-time Bonus Cash offers, which are targeted to specific end-users, typically those who deposit more frequently or have not made a deposit recently, via email or in-app promotions. The Company targets groups of end-users differently, offering specific promotions it thinks will best stimulate engagement. Similar to Bonus Cash earned from a redemption of Ticketz or an initial deposit, limited-time Bonus Cash can only be used by end-users to enter into future paid entry fee competitions and cannot be withdrawn by end-users. The Company also hosts engagement marketing leagues run over a period of days or weeks, which award league prizes in the form of cash or luxury goods to end-users with the most medals at the end of the league. End-users accumulate medals by winning Skillz enabled paid entry fee Competitions. Skillz determines whether or not to run a league, what prizes should be awarded, over what time period the league should run, and to which end-users the prizes should be paid, all at its discretion. The league parameters vary from one league to the next and are not reasonably known to the game developers. League prizes in the form of cash can be withdrawn or used by end-users to enter into future paid entry fee Competitions. For the years ended December 31, 2020, 2019, and 2018, the Company recognized sales and marketing expense of $91.5 million, $45.2 million, and $18.7 million, respectively, related to these end-user incentives. Refunds From time to time, the Company issues credits or refunds to end-users that are unsatisfied by the level of service provided by the game developer. There is no contractual obligation for the Company to refund such end-users nor is there a valid expectation by the game developers for the Company to issue such credits or refunds to end-users on their behalf. The Company accounts for credits or refunds, which are not recoverable from the game developer, as sales and marketing expenses when incurred. Cost of Revenue Cost of revenue primarily comprises of third-party payment processing fees, direct software costs, amortization of internal use software, hosting expenses, allocation of shared facility and other costs, and personnel expenses. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of cash and money market funds with maturities of three months or less when purchased. Restricted cash maintained under an agreement that legally restricts the use of such funds is not included within cash and cash equivalents and is reported within other long-term assets and other current assets as of December 31, 2020 and 2019, respectively. Restricted cash is comprised of $2.9 million which is pledged in the form of a letter of credit for the Company’s new headquarters in San Francisco. A reconciliation of the Company’s cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statement of cash flows as of December 31, 2020 and 2019 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Cash and cash equivalents ​ $ 262,728 ​ $ 25,628 Restricted Cash included in other long-term assets and other current assets as of December 31, 2020 and 2019, respectively ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 265,648 ​ $ 28,548 ​ Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist of cash, cash equivalents and restricted cash. Although the Company deposits its cash with multiple well-established financial institutions, the deposits, at times, may exceed federally insured limits. The Company has not experienced any losses on its deposits of cash and cash equivalents. Management believes that the institutions are financially stable and, accordingly, minimal credit risk exists. Fair Value Measurement The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 — Unobservable inputs reflecting management’s estimate of assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Advertising and Promotional Expense Advertising and promotional expenses are included in sales and marketing expenses within the statements of operations and are expensed when incurred. For the years ended December 31, 2020, 2019, and 2018, advertising expenses, not including marketing promotions related to the Company’s end-user incentive programs, were $136.8 million, $53.5 million, and $25.3 million, respectively. Redeemable Convertible Preferred Stock Prior to the Business Combination, preferred stock that was redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon the occurrence of an event that is not solely within the control of the Company was classified outside of permanent equity. Convertible preferred stock that was probable of becoming redeemable in the future was recorded at its maximum redemption amount at each balance sheet date, with adjustments to the redemption amount recorded through equity. The fair value of the redeemable convertible preferred stock was estimated primarily based on valuation methodologies which utilized certain assumptions, including probability weighting of events, recent sales of stock to external investors, volatility, time to liquidity, a risk free interest rate, and an assumption for a discount for lack of marketability, where applicable. All redeemable convertible preferred stock previously classified outside of permanent equity was retroactively adjusted, converted into common stock, and reclassified to permanent equity as a result of the Business Combination. Additionally, changes to the redemption values of the redeemable convertible preferred stock were eliminated as a result of the retroactive adjustment. The Company recorded changes to the redemption value of its redeemable convertible preferred stock of $866.0 million, $62.5 million and $18.8 million in the year-to-date periods ended September 30, 2020, December 31, 2019 and December 31, 2018, respectively. The changes to the redemption values of the redeemable convertible preferred stock were previously presented as adjustments to net loss available to common stockholders for each of the respective periods ended. For further details regarding the accounting for the Business Combination, see Note 3. Public and Private Common Stock Warrant Liabilities As part of FEAC’s initial public offering, FEAC issued to third party investors 69.0 million units, consisting of one share of Class A common stock of FEAC and one-fourth of one warrant, at a price of $10.00 per unit. Each whole warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per share (the “Public Warrants”). Simultaneously with the closing of FEAC’s initial public offering, FEAC completed the private sale of 10,033,333 warrants to FEAC’s sponsor at a purchase price of $1.50 per warrant (the “Private Warrants”). In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant allows the sponsor to purchase one share of Class A common stock at $11.50 per share. Subsequent to the Business Combination, 17,249,977 Public Warrants and 5,016,666 Private Warrants remained outstanding as of December 31, 2020. The Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable for cash or on a cashless basis, and are non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company evaluated the Public and Private Common Stock Warrants under ASC 815-40, Derivatives and Hedging-Contracts in Entity’s Own Equity The Private Warrants were valued using the Black-Scholes-Merton Option (“BSM”) pricing model that is based on the individual characteristics of the warrants on the valuation date, which include the Company’s stock price and assumptions for expected volatility, expected life and risk-free interest rate, as well as the present value of the minimum cash payment component of the instrument for the warrants, when applicable. Changes in the assumptions used could have a material impact on the resulting fair value of each warrant. The primary inputs affecting the value of the warrant liability are the Company’s stock price and volatility in the Company’s stock price, as well as assumptions about the probability and timing of certain events, such as a change in control or future equity offerings. Increases in the fair value of the underlying stock or increases in the volatility of the stock price generally result in a corresponding increase in the fair value of the warrant liability; conversely, decreases in the fair value of the underlying stock or decreases in the volatility of the stock price generally result in a corresponding decrease in the fair value of the warrant liability. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including its long-term debt, preferred stock and stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract. Bifurcated embedded derivatives and freestanding derivative financial instruments that are classified as assets or liabilities are recognized at fair value with changes in fair value recognized as a component of Other income (expense), net in the Statements of Operations. Bifurcated embedded derivatives and freestanding derivative financial instruments are classified within as Other long-term assets and Other current liabilities in the Company’s consolidated balance sheets. Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based awards based on estimated grant-date fair values recognized over the requisite service period. For awards that vest solely based on a service condition, the Company recognizes stock-based compensation expense on a straight-line basis over the requisite service period. The compensation expense related to awards with performance conditions is recognized over the requisite service period when the performance conditions are probable of being achieved. The compensation expense related to awards with market conditions is recognized on an accelerated attribution basis over the requisite service period and is not reversed if the market condition is not satisfied. See Note 12 for more information. The Company accounts for forfeitures as they occur. Stock-based awards granted to employees are primarily stock options. The fair value of stock options that vest solely based on a service condition is determined by the BSM pricing model on the date of grant. This valuation model for stock-based compensation expense requires the Company to make assumptions and judgments about the variables used in the BSM model, including the deemed fair value of common stock, expected term, expected volatility, risk-free interest rate, and dividend yield. These judgments are made as follows: ● Fair value of common stock — Subsequent to the Business Combination, the fair value of the Company’s common stock is based on the closing market price on the date of grant. Prior to the Business Combination, the absence of an active market for the Company’s common stock required the Company to estimate the fair value of common stock for purposes of granting stock options and for determining stock-based compensation expense for the periods presented. The Company considered numerous factors in assessing the fair value of common stock prior to the Business Combination, including: ● The results of contemporaneous unrelated third-party valuations of the Company’s common stock ● The prices of the recent redeemable convertible preferred stock sales by the Company to investors ● The rights, preferences, and privileges of preferred stock relative to those of common stock ● Market multiples of comparable public companies in the industry as indicated by their market capitalization and guideline merger and acquisition transactions ● The Company’s performance and market position relative to competitors, which may change from time to time ● The Company’s historical financial results and estimated trends and prospects for the Company’s future performance ● The economic and competitive environment ● The financial condition, results of operations, and capital resources ● The industry outlook ● The valuation of comparable companies ● The likelihood and timeline of achieving a liquidity event, such as an initial public offering or sale of the Company, given prevailing market conditions ● Any adjustments necessary to recognize a lack of marketability for the Company’s common stock ● Precedent sales of or offers to purchase the Company’s capital stock ● Expected term — The Company determines the expected term based on the average period the stock options are expected to remain outstanding, generally calculated as the midpoint of the stock options’ vesting term and contractual expiration period, as the Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. ● Expected volatility — Given the limited market trading history prior to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the expected volatility rate is based on an average historical stock price volatility of comparable publicly-traded companies in the industry group. ● Risk-free interest rate — The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option. ● Expected dividend yield — The Company has not paid and does not expect to pay dividends. Consequently, the Company uses an expected dividend yield of zero. For awards with market conditions, the Company determines the grant date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term, risk-free interest rates, expected date of a qualifying event, and expected capital raise percentage. Given the limited market trading history subsequent to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the Company estimates the volatility of common stock on the date of grant based on the weighted average historical stock price volatility of comparable publicly-traded companies in its industry group. The Company estimates the expected term based on various exercise scenarios, as these awards are not considered “plain vanilla.” The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The Company estimates the expected date of a qualifying event and the expected capital raise percentage based on management’s expectations at the time of measurement of the award’s value. Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the consolidated financial statements or in the Company’s tax returns. Deferred income taxes are recognized for differences between financial reporting and tax bases of assets and liabilities at the enacted statutory tax rates in effect for the years in which the temporary differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date. Realization of deferred tax assets is dependent upon future earnings, the timing and amount of which are uncertain. The Company records a valuation allowance to reduce deferred tax assets to the net amount that the Company believes is more likely than not to be realized. In assessing the need for a valuation allowance, the Company considered historical levels of income, expectations of future taxable income and ongoing tax planning strategies. Because of the uncertainty of the realization of the deferred tax assets, the Company recorded a full valuation allowance against deferred tax assets. Realization of deferred tax assets is dependent primarily upon future U.S. taxable income. The Company utilizes a two-step approach to recognize and measure uncertain tax positions. The first step is to evaluate the tax positions for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon tax authority examination, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. Although the Company believes it has adequately reserved for the Company’s uncertain tax positions, the Company can provide no assurance that the final tax outcome of these matters will not be materially different. The Company evaluates its uncertain tax positions on a regular basis and evaluations are based on a number of factors, including changes in facts and circumstances, changes in tax law, correspondence with tax authorities during the course of an audit and effective settlement of audit issues. To the extent that the final tax outcome of these matters is different than the amounts recorded, such differences will affect the provision for income taxes in the period in which such determination is made and could have a material impact on the Company’s financial condition and operating results. The provision for income taxes includes the effects of any accruals that the Company believes are appropriate, as well as the related net interest and penalties. Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful life of the related asset, generally three five years disposal of property and equipment, assets and related accumulated depreciation are removed from the accounts, and the related gain or loss is included in the results from operations. Property and equipment are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If property and equipment are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the asset exceeds its fair value. No impairment to any long-lived assets has been recorded in any of the periods presented. The Company capitalizes certain costs related to developed or modified software solely for the Company’s internal use to deliver the Company’s services. The Company capitalizes costs during the application development stage once the preliminary project stage is complete, management authorizes and commits to funding the project, it is probable that the project will be completed, and that the software will be used to perform the function intended. Costs related to preliminary project activities and post-implementation activities are expensed as incurred. The following table presents the estimated useful lives of the Company’s property and equipment: ​ ​ ​ Property and Equipment Useful Life Computer equipment and servers 3 years Capitalized internal-use software 3 years Office equipment and other 5 years Leased equipment and leasehold improvements Lesser of estimated useful life or ​ ​ remaining lease term ​ Leases Leases are reviewed and classified as capital or operating at their inception. The Company records rent expense associated with its operating lease on a straight-line basis over the term of the lease. Net Loss Per Share Basic and diluted net loss per share attributable to common stockholders is presented in conformity with the two-class method required for participating securities. Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Net loss available to common stockholders represents net loss attributable to common stockholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities as the holders of the participating securities do not have a contractual obligation to share in any losses. Diluted loss per share adjusts basic loss per share for the potentially dilutive impact of stock options, warrants, restricted stock, and contingently issuable earnout shares. As the Company has reported losses for all periods presented, all potentially dilutive securities including stock options, warrants and contingently issuable earnout shares, are antidilutive and accordingly, basic net loss per share equals diluted net loss per share. The Company considers certain restricted shares of Class A Common stock issued upon exercise of executive stock options but subject to continued vesting requirements (Note 15) to be participating securities. Net loss per share calculations for all periods prior to the Business Combination have been retrospectively adjusted for the equivalent number of shares outstanding immediately

Restatement of Consolidated Fin

Restatement of Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract]
Restatement of Consolidated Financial Statements	3. Restatement of Consolidated Financial Statements On April 29, 2021, the Company, in consultation with its Audit Committee, concluded that, because of a misapplication of the accounting guidance applicable to Public and Private Common Stock Warrants acquired in connection with the Company’s Business Combination with FEAC in December 2020, the Company’s previously issued consolidated financial statements for the year ended December 31, 2020 should no longer be relied upon. As such, the Company is restating its consolidated financial statements for the year ended December 31, 2020 included in this Annual Report. The Public and Private Common Stock Warrants subject to the misapplication of the applicable accounting guidance were originally issued as part of FEAC’s initial public offering. On April 12, 2021, the staff of the Securities and Exchange Commission (the “SEC Staff”) issued a public statement entitled “Staff Statement on Accounting and Reporting Considerations for Warrants issued by Special Purpose Acquisition Companies (“SPACs”)” (the “SEC Staff Statement”). In the SEC Staff Statement, the SEC Staff expressed its view that certain terms and conditions common to SPAC warrants may require the warrants to be classified as liabilities on the SPAC’s financial statements as opposed to equity, with subsequent changes in fair value reported in the Company’s statement of operations each reporting period. Since they were acquired in connection with the Business Combination, the Company’s Public and Private Common Stock Warrants were accounted for as equity within the Company’s previously reported consolidated financial statements, and after discussion and evaluation, including with the Company’s independent auditors, management concluded that the Public and Private Common Stock Warrants should be classified as liabilities as of the acquisition date and reported at fair value with subsequent changes in fair value at each reporting period recognized as gains or losses through the consolidated statement of operations. The material terms of the Public and Private Common Stock Warrants are more fully described in Note 10 — Common Stock Warrants. Amounts were restated in the following notes: ● Note 2, Summary of Significant Accounting Policies ● Note 4, Business Combination ● Note 6, Fair Value Measurements ● Note 13, Income Taxes ● Note 15, Net Loss Per Share Impact of the Restatement The impact of the restatement on the consolidated balance sheet, consolidated statement of operations and consolidated statement of cash flows for the year ended December 31, 2020 is presented below. The restatement had no impact on net cash flows from operating, investing or financing activities. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2020 ​ As Previously Restatement ​ ​ Consolidated Balance Sheet Reported Adjustment As Restated ​ (In Thousands, Except for Number of Shares and Par Value Per Share Amounts) Assets ​ ​ ​ Total current assets ​ $ 273,219 ​ $ — ​ $ 273,219 Total assets ​ 282,421 ​ — ​ 282,421 Liabilities and stockholders’ equity ​ ​ ​ Total current liabilities ​ 47,356 ​ — ​ 47,356 Common stock warrant liabilities (1) ​ — ​ 178,232 ​ 178,232 Total liabilities ​ 47,402 ​ 178,232 ​ 225,634 Stockholders’ equity: (1) ​ ​ ​ Preferred stock $0.0001 par value; 10 million shares authorized – 0 issued and outstanding as of December 31, 2020 and 2019 ​ — ​ — ​ — Common stock $0.0001 par value; 625 million shares authorized; Class A common stock – 500 million shares authorized; 292 million and 212 million shares issued outstanding issued outstanding ​ 37 ​ — ​ 37 Additional paid-in capital ​ 450,248 ​ (155,183) (1) 295,065 Accumulated deficit ​ (215,266) ​ (23,049) (2) (238,315) Total stockholders’ equity ​ 235,019 ​ (178,232) ​ 56,787 Total liabilities and stockholders’ equity ​ $ 282,421 ​ $ — ​ $ 282,421 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, 2020 ​ As Previously Restatement ​ ​ Consolidated Statement of Operations Reported Adjustment As Restated ​ (In Thousands, Except for Number of Shares and Per Share Amounts) Revenue ​ $ 230,115 ​ $ — ​ $ 230,115 Total cost and expenses ​ $ 329,736 ​ $ — ​ $ 329,736 Loss from operations ​ $ (99,621) ​ $ — ​ $ (99,621) Change in fair value of common stock warrant liabilities ​ $ — ​ $ (23,049) (2) $ (23,049) Loss before income taxes ​ $ (122,346) ​ $ (23,049) ​ $ (145,395) Provision for income taxes ​ $ 115 ​ $ — ​ $ 115 Net loss ​ $ (122,461) ​ $ (23,049) ​ $ (145,510) Basic and diluted net loss per share ​ $ (0.42) ​ $ (0.07) ​ $ (0.49) Basic and diluted weighted-average common shares outstanding ​ 294,549,146 ​ — ​ 294,549,146 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2020 ​ As Previously Restatement ​ ​ Consolidated Statement of Stockholders’ Equity Reported Adjustment As Restated ​ ​ (In Thousands) Net Business Combination and PIPE Financing ​ $ 230,426 ​ $ (155,183) (1) $ 75,243 Net loss ​ $ (122,461) ​ $ (23,049) (2) $ (145,510) Balance at December 31, 2020 ​ $ 235,019 ​ $ (178,232) ​ $ 56,787 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, 2020 ​ As Previously Restatement ​ ​ Consolidated Statement of Cash Flows Reported Adjustment As Restated ​ (In Thousands) Net loss ​ $ (122,461) ​ $ (23,049) (2) $ (145,510) Change in fair value of common stock warrant liabilities ​ $ — ​ $ 23,049 (2) $ 23,049 Net cash used in operating activities ​ $ (56,232) ​ $ — ​ $ (56,232) (1) Reclassification of common stock warrants from equity classified to liability classified. (2) Amounts represent the fair value adjustments related to the revaluation of liability classified common stock warrants and transaction costs and advisor fees incurred by Skillz attributable to the liability classified common stock warrants. Subsequent Exercises From January 1, 2021 through May 13, 2021, 9,518,203 of Public Warrants were exercised for total proceeds of $109.5 million.

Business Combination

Business Combination	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Business Combination	4. Business Combination As discussed in Note 1, on December 16, 2020, the Company consummated the Merger Agreement dated September 1, 2020, with Old Skillz surviving the merger as a wholly owned subsidiary of the Company. Old Skillz common stock issued and outstanding were canceled and converted into the right to receive 0.7471 shares (the “Exchange Ratio”) of Common Stock. Unless otherwise stated, the Exchange Ratio was applied to the number of shares and share prices of Old Skillz throughout these consolidated financial statements. At the effective time of the Business Combination (the “Effective Time”), and subject to the terms and conditions of the Merger Agreement, holders of 359,518,849 shares of Old Skillz (“Stock Election Shares”) received merger consideration in the form of 191,932,860 shares of the Company’s Class A common stock and 76,663,551 shares of the Company’s Class B common stock, and holders of 75,786,931 shares of Old Skillz (“Cash Election Shares”) received cash consideration of $566,204,152. Pursuant to the Merger Agreement, Eagle Equity Partners II, LLC (the “Sponsor”) delivered 10,000,000 of its shares of FEAC Class B common stock into escrow that are subject to forfeiture if certain earnout conditions are not satisfied. If the earnout conditions are fully satisfied, 5,000,000 of such shares will be released to the Sponsor in the form of shares of the Company’s Class A common stock (the “Sponsor Earnout Shares”), and the other 5,000,000 shares will be released to the Old Skillz stockholders (the “Skillz Earnout Shares”, and collectively with the Sponsor Earnout Shares, the “Earnout Shares”), who will receive shares of the Company’s common stock as a result of the Business Combination in the form of shares of Class A common stock of the Company (other than the Founder and a trust for the benefit of his family members, who will receive shares of Class B common stock of the Company). The Earnout Shares are accounted for as equity classified equity instruments, were included as merger consideration as part of the Reverse Recapitalization, and recorded in Additional paid-in capital. Upon the closing of the Business Combination, the Company’s certificate of incorporation was amended and restated to, among other things, increase the total number of authorized shares of all classes of capital stock to 635,000,000 shares, $0.0001 par value per share, of which, 500,000,000 shares are designated as Class A Common Stock, 125,000,000 shares are designated as Class B Common Stock, and 10,000,000 shares are designated as Preferred Stock. In connection with the Business Combination, certain institutional investors (the “Investors”) purchased from the Company an aggregate of 15,853,052 shares of Class A Common Stock (the “Private Placement”), for a purchase price of $10.00 per share and an aggregate purchase price of $158.5 million (the “Private Placement Shares”), pursuant to separate subscription agreements (each, a “Subscription Agreement”) entered into effective as of September 1, 2020. The Business Combination is accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting, FEAC was treated as the “acquired” company and Old Skillz is treated as the acquirer for financial reporting purposes. Accordingly, for accounting purposes, the Business Combination was treated as the equivalent of Old Skillz issuing stock for the net assets of FEAC, accompanied by a recapitalization. The net assets of FEAC were stated at historical cost, with no goodwill or other intangible assets recorded. The following table reconciles the elements of the Business Combination to the consolidated statement of cash flows and the consolidated statement of stockholders’ equity for the year ended December 31, 2020: ​ ​ ​ ​ ​ Recapitalization Cash – FEAC trust and cash, net of redemptions ​ $ 689,979 Cash – Private Placement Financing ​ ​ 158,531 Non-cash net assets assumed from FEAC ​ ​ — Less: cash consideration paid to Old Skillz stockholders ​ ​ (566,204) Less: transaction costs and advisory fees incurred by FEAC ​ ​ (35,822) Net cash contributions from Business Combination and PIPE Financing ​ ​ 246,484 Less: non-cash fair value of Public and Private Common Stock Warrants (Restated)(1) ​ ​ (155,183) Less: non-cash net assets assumed from FEAC ​ ​ — Less: accrued transaction costs and advisor fees incurred by Skillz ​ ​ (16,058) Net Business Combination and PIPE financing (Restated) ​ $ 75,243 (1) The number of shares of common stock issued immediately following the consummation of the Business Combination (share numbers are not in thousands): ​ ​ ​ ​ Recapitalization Common stock, outstanding prior to Business Combination ​ 69,000,000 Less: redemption of FEAC shares ​ (2,140) Common stock of FEAC ​ 68,997,860 FEAC sponsor shares ​ 6,350,200 Earnout shares ​ 10,000,000 Shares issued in Private Placement Financing ​ 15,853,052 Business Combination and Private Placement Financing shares – Class A common stock ​ 101,201,112 Old Skillz shares converted to New Skillz Class A common stock (1) ​ 191,932,861 Old Skillz shares converted to New Skillz Class B common stock (2) ​ 76,663,551 Total shares of common stock immediately after Business Combination ​ 369,797,524 (1) The number of Old Skillz shares converted to Class A common stock was determined from 332,690,933 shares of Old Skillz Class B common stock outstanding immediately prior to the closing of the Business Combination, including shares of redeemable convertible preferred stock, converted at the Exchange Ratio, less 56,620,419 shares of New Skillz stock which were repurchased from Old Skillz stockholders as part of the Business Combination. All fractional shares were rounded down. (2) The number of Old Skillz shares converted to Class B common stock was determined from the 102,614,847 shares of Old Skillz Class A common stock outstanding immediately prior to the closing of the Business Combination, including shares of convertible preferred stock, converted at the Exchange Ratio. All fractional shares were rounded down.

Balance Sheet Components

Balance Sheet Components	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Balance Sheet Components	4. Balance Sheet Components Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following as of June 30, 2021 and December 31, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Credit card processing reserve ​ $ 7,763 ​ $ 5,854 Prepaid expenses ​ 5,932 ​ 3,772 Other current assets ​ 913 ​ 865 Prepaid expenses and other current assets ​ $ 14,608 ​ $ 10,491 ​ Property and Equipment, Net Property and equipment consisted of the following as of June 30, 2021 and December 31, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ December 31, ​ 2021 2020 Capitalized internal-use software ​ $ 6,569 ​ $ 6,167 Computer equipment and servers ​ 866 ​ 631 Furniture and fixtures ​ 184 ​ 184 Leasehold improvements ​ 114 ​ 114 Construction in progress ​ 1,908 ​ 1,037 Total property and equipment ​ 9,641 ​ 8,133 Accumulated depreciation and amortization ​ (3,940) ​ (2,841) Property and equipment, net ​ $ 5,701 ​ $ 5,292 ​ Depreciation and amortization expense related to property and equipment was $0.5 million and $0.3 million during the three months ended June 30, 2021 and 2020, respectively, and $1.1 million and $0.6 million during the six months ended June 30, 2021 and 2020, respectively. Other Current Liabilities Other current liabilities consisted of the following as of June 30, 2021 and December 31, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ December 31, ​ 2021 2020 Accrued sales and marketing expenses ​ $ 14,275 ​ $ 7,204 Accrued compensation ​ 9,496 ​ 3,825 End-user liability, net ​ 4,131 ​ 2,789 Accrued developer revenue share ​ 1,378 ​ 907 Other accrued expenses ​ 6,251 ​ 4,893 Other current liabilities ​ $ 35,531 ​ $ 19,618 ​	5. Balance Sheet Components Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Credit card processing reserve ​ $ 5,854 $ 2,650 Prepaid expenses ​ 3,772 ​ 2,460 Other current assets ​ 865 ​ 4,354 Prepaid expenses and other current assets ​ $ 10,491 $ 9,464 ​ The Company recorded an impairment charge of $3.4 million related to prepaid expenses and other current assets for the year ended December 31, 2020, in connection with a lease agreement for corporate facilities. Property and Equipment, Net Property and equipment consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Capitalized internal-use software ​ $ 6,167 ​ $ 3,554 Computer equipment and servers ​ ​ 631 ​ ​ 458 Furniture and fixtures ​ ​ 184 ​ ​ 238 Leasehold improvements ​ ​ 114 ​ ​ 143 Construction in progress ​ ​ 1,037 ​ ​ 519 Total property and equipment ​ ​ 8,133 ​ ​ 4,912 Accumulated depreciation and amortization ​ ​ (2,841) ​ ​ (1,264) Property and equipment, net ​ $ 5,292 ​ $ 3,648 ​ Depreciation and amortization expense related to property and equipment was $1.6 million, $0.7 million, and $0.4 million in 2020, 2019, and 2018, respectively. Other Current Liabilities Other current liabilities consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Accrued sales and marketing expenses ​ $ 7,204 $ 1,630 Accrued compensation ​ 3,825 2,531 End-user liability, net ​ 2,789 1,418 Accrued developer revenue share ​ 907 540 Other accrued expenses ​ 4,893 1,418 Other current liabilities ​ $ 19,618 $ 7,537 ​

Fair Value Measurements

Fair Value Measurements	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	5. Fair Value Measurements As of June 30, 2021 and December 31, 2020, the recorded values of cash and cash equivalents, restricted cash and accounts payable approximate their respective fair values due to the short-term nature of the instruments. Cash and cash equivalents held by the Company as of June 30, 2021 and December 31, 2020 were $692.8 million and $262.7 million, respectively, and were comprised of cash on hand and money market funds classified within Level 1 of the fair value hierarchy. Public and Private Common Stock Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements as of June 30, 2021 Liabilities included in: Level 1 Level 2 Level 3 Total Public Common Stock Warrants ​ $ 77,607 ​ $ — ​ $ — ​ $ 77,607 Private Common Stock Warrants ​ — ​ — ​ 60,688 ​ 60,688 Total fair value ​ $ 77,607 ​ $ — ​ $ 60,688 ​ $ 138,295 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements as of December 31, 2020 Liabilities included in: Level 1 Level 2 Level 3 Total Public Common Stock Warrants ​ $ 124,545 ​ $ — ​ $ — ​ $ 124,545 Private Common Stock Warrants ​ — ​ — ​ 53,687 ​ 53,687 Total fair value ​ $ 124,545 ​ $ — ​ $ 53,687 ​ $ 178,232 ​ The Public Warrants was classified within Level 1 as they are publicly traded and had an observable market price in an active market. The Private Warrants were classified within Level 3 as they were valued based on a BSM pricing model, which involved the use of certain unobservable inputs, such as expected volatility estimated based on the average historical stock price volatility of comparable companies. As of December 31, 2020, the fair value of the Private Warrants liability was $53.7 million. During the three and six months ended June 30, 2021, the fair value of the Private Warrants liability increased by $10.8 million and $7.0 million, respectively. As of June 30, 2021, the fair value of the Private Warrants liability was $60.7 million.	6. Fair Value Measurements As of December 31, 2020 and 2019, the recorded values of cash and cash equivalents, restricted cash and accounts payable approximate their respective fair values due to the short-term nature of the instruments. Cash and cash equivalents held by the Company as of December 31, 2020 and 2019 were $262.7 million and $25.6 million, respectively, and were comprised of cash on hand and money market funds classified within Level 1 of the fair value hierarchy. Forward Contract Liability The Company had no outstanding forward contract liability as it was settled during the year ended December 31, 2020. Prior to the Business Combination, the Company measured the Redeemable Convertible Series E preferred stock forward contract liability at fair value based on significant inputs not observable in the market, which causes it to be classified as a Level 3 measurement within the fair value hierarchy. The valuation of the Redeemable Convertible Series E preferred stock forward contract liability uses assumptions and estimates the Company believes would be made by a market participant in making the same valuation. The Company assessed these assumptions and estimates on an on-going basis in 2020 until settlement of the contract as additional data impacting the assumptions and estimates was obtained. Changes in the fair value of the redeemable convertible Series E preferred stock forward contract liability related to updated assumptions and estimates are recognized within Other income (expense), net in the consolidated statements of operations. The table below reflects the fair value measurement of the Company’s Level 3 inputs as of September 10, 2020, the date on which the Redeemable Convertible Series E preferred forward contract liability was settled, prior to giving effect to the Business Combination: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value as of Valuation Unobservable Input ​ ​ ​ September 10, 2020 Technique Description Input Redeemable Convertible Series E preferred stock forward contract liability ​ $ 21,688 ​ Discounted cash flow ​ Fair value of Redeemable Convertible Series E preferred stock ​ $ 9.17 ​ The following table presents changes in Level 3 liabilities measured at fair value for the year ended December 31, 2020: ​ ​ ​ ​ ​ Series E forward ​ contract liability Fair value as of December 31, 2019 ​ $ — Issuance of the Redeemable convertible Series E preferred stock forward contract liability ​ ​ — Change in fair value ​ 21,688 Settlement of the Redeemable convertible Series E preferred stock forward contract liability ​ (21,688) Fair value as of December 31, 2020 ​ $ — ​ The fair value of the redeemable convertible Series E preferred stock forward contract liability as of the September 10, 2020 settlement date was determined by multiplying the number of additional shares issued by the Company by the difference between the issuance price in accordance with the forward contract agreement and the estimated fair value of the redeemable convertible Series E preferred stock. Public and Private Common Stock Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measured as of December 31, 2020 Liabilities included in: Level 1 Level 2 Level 3 Total Public common stock warrants (Restated) ​ $ 124,545 ​ $ — ​ $ — ​ $ 124,545 Private common stock warrants (Restated) ​ — ​ — ​ 53,687 ​ 53,687 Total fair value (Restated) ​ $ 124,545 ​ $ — ​ $ 53,687 ​ $ 178,232 ​ As of December 16, 2020, the effective date of the Business Combination, the fair value of the Private Common Stock Warrants liability was $43.9 million. During the year ended December 31, 2020, the fair value of the Private Common Stock Warrants liability increased by $9.8 Earnout Shares Pursuant to the Merger Agreement, FEAC delivered 10,000,000 of its shares of FEAC Class B common stock into escrow that are subject to forfeiture if certain earnout conditions described more fully in the Merger Agreement are not satisfied. If the earnout conditions are fully satisfied, 5,000,000 of such shares will be released to the Sponsor in the form of shares of Class A common stock of New Skillz, and the other 5,000,000 shares will be released to the Old Skillz stockholders, who will receive shares of New Skillz common stock as a result of the Business Combination in the form of shares of Class A common stock of New Skillz (other than the Founder and a trust for the benefit of his family members, who will receive shares of Class B common stock of New Skillz), in each case as further described in the Merger Agreement. The fair value of the Earnout Shares of $172.3 million was estimated using a model based on multiple stock price paths developed through the use of a Monte Carlo simulation that incorporates into the valuation the possibility that the market condition targets may not be satisfied. The Earnout Shares were included in the net consideration from the Business Combination and recorded in Additional paid-in capital with a corresponding offset to Additional paid-in capital. In January 2021, the earnout conditions were fully satisfied.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2020
Long-Term Debt
Long-Term Debt	7. Long-Term Debt Components of long-term debt were as follows as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 2019 Mezzanine Term Loan ​ $ — ​ $ 10,000 Unamortized debt discount ​ — ​ (372) Net carrying amount ​ $ — ​ $ 9,628 ​ 2019 Mezzanine Term Loan In December 2019, the Company entered into a mezzanine term loan for up to $40.0 million; $30.0 million of which is immediately available and an additional $10.0 million available upon the achievement of certain performance milestones (“2019 Mezzanine Term Loan”). No payments are due until the loan maturity date of December 2023. The facility shall bear interest on the outstanding daily balance for each 2019 Mezzanine Term Loan advance at a floating per annum rate equal to the greater of five percentage points (5.0%) above the prime rate or 9.75%. In 2019, the Company drew $10.0 million of the $30 million immediately available from the 2019 Mezzanine Term Loan and used the proceeds to pay off the outstanding balance and interest of a previous term loan. There are no financial covenants associated with the 2019 Mezzanine Term Loan. In June 2020, the Company paid the $10.0 million outstanding principal amount related to the 2019 Mezzanine Loan, plus all accrued and unpaid interest. The Company recognized a loss on extinguishment of $0.4 million related to unamortized issuance costs within Interest expense in the consolidated statements of operations.

Commitment and Contingencies

Commitment and Contingencies	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	6. Commitments and Contingencies Legal Matters The Company is a party to certain claims, suits, and proceedings which arise in the ordinary course of business. The Company records a liability when it believes that it is probable that a loss will be incurred and the amount can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be reasonably estimated, the Company discloses the possible loss or range of loss. In the Company’s opinion, resolution of pending matters is not expected to have a material adverse impact on the results of operations, cash flows, or the Company’s financial position, as of June 30, 2021. Given the unpredictable nature of legal proceedings, there is a reasonable possibility that an unfavorable resolution of one or more such proceedings could in the future materially affect the results of operations, cash flows, or financial position in a particular period. However, based on the information known by the Company, any such amount is either immaterial or it is not possible to provide an estimated range of any such possible loss.	8. Commitments and Contingencies Operating Leases In November 2018, the Company entered into an operating lease agreement related to its office in Portland, Oregon, which requires monthly lease payments through May 2022. In May 2019, the Company entered into an operating lease related to its new headquarters in San Francisco. The lease is through July 2029 and will result in a total of $25.6 million in future minimum lease payments, which exclude a tenant improvement allowance from the landlord of up to $2.5 million. In December 2019, the Company entered into an operating lease related to additional office space in San Francisco. The lease is through March 31, 2021 and included a total of $8.8 million in minimum lease payments. The Company recorded an impairment charge of $3.4 million related to prepaid expenses and other current assets for the year ended December 31, 2020, in connection with this lease agreement. The Company recognizes rent expense on a straight-line basis over the lease period and accounts for the difference between straight-line rent and actual lease payments as deferred rent. Rent expense for all facility leases was $6.5 million, $1.9 million, and $1.2 million for the years ended December 31, 2020, 2019, and 2018, respectively. Future minimum payments under the Company’s non-cancelable leases as of December 31, 2020, are as follows: ​ ​ ​ ​ ​ Operating ​ Lease Commitments Year ended December 31, ​ ​ 2021 ​ $ 4,528 2022 ​ 2,498 2023 ​ 2,368 2024 ​ 2,439 2025 ​ 2,513 Thereafter ​ 11,795 Future minimum lease payments ​ $ 26,141 ​ Legal Matters The Company is a party to certain claims, suits, and proceedings which arise in the ordinary course of business. The Company records a liability when it believes that it is probable that a loss will be incurred and the amount can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be reasonably estimated, the Company discloses the possible loss or range of loss. In the Company’s opinion, resolution of pending matters is not expected to have a material adverse impact on the results of operations, cash flows, or the Company’s financial position, as of December 31, 2020. Given the unpredictable nature of legal proceedings, there is a reasonable possibility that an unfavorable resolution of one or more such proceedings could in the future materially affect the results of operations, cash flows, or financial position in a particular period. However, based on the information known by the Company, any such amount is either immaterial or it is not possible to provide an estimated range of any such possible loss.

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2020
Retirement Plans
Retirement Plans	9. Retirement Plans 401(k) Plan The Company adopted a 401(k) Plan that qualifies as a deferred salary arrangement under Section 401 of the IRC. Under the 401(k) Plan, participating employees may defer a portion of their pretax earnings not to exceed the maximum amount allowable. Contributions for eligible employees for the year ended December 31, 2020 were $0.1 million. No contributions for eligible employees were made for the years ended December 31, 2019 and 2018.

Common Stock Warrants

Common Stock Warrants	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Common Stock Warrants	7. Common Stock Warrants As of June 30, 2021, the Company had 7,623,436 Public Warrants and 5,016,666 Private Warrants outstanding. During the six months ended June 30, 2021, 9,626,559 Public Warrants were exercised for total proceeds of $110.7 million, of which $1.2 million had not been collected and are recorded as a warrant exercise receivable in the consolidated balance sheet. As part of FEAC’s initial public offering, 17,250,000 Public Warrants were sold. The Public Warrants entitle the holder thereof to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustments. The Public Warrants may be exercised only for a whole number of shares of Class A common stock. No fractional shares will be issued upon exercise of the warrants. The Public Warrants will expire at 5:00 p.m. New York City time on December 16, 2025, or earlier upon redemption or liquidation. The Public Warrants are listed on the NYSE under the symbol “SKLZ.WS.” The Company may call the Public Warrants for redemption starting anytime, in whole and not in part, at a price of $0.01 per warrant, so long as the Company provides not less than 30 days’ prior written notice of redemption to each warrant holder, and if, and only if, the reported last sale price of Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date the Company sends the notice of redemption to the warrant holders provided there is an effective registration statement covering the shares of Class A common stock issuable upon exercise of the warrants. On July 16, 2021, the Company announced it will redeem all Public Warrants that remain outstanding on August 16, 2021. Simultaneously with FEAC’s initial public offering, FEAC consummated a private placement of 10,033,333 Private Placement Warrants with FEAC’s sponsor. In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 private placement warrants. Each Private Placement Warrant is exercisable for one share of Class A common stock at a price of $11.50 per share, subject to adjustment. The Private Warrants are identical to the Public Warrants, except that the Private Warrants and the shares of Class A common stock issuable upon exercise of the Private Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants will be non-redeemable so long as they are held by the initial purchasers or such purchasers’ permitted transferees. If the Private Warrants are held by someone other than their initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.	10. Common Stock Warrants As of December 31, 2020, the Company had 17,249,977 Public Warrants and 5,016,666 Private Warrants outstanding. As part of FEAC’s initial public offering, 17,250,000 Public Warrants were sold. The Public Warrants entitle the holder thereof to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustments. The Public Warrants may be exercised only for a whole number of shares of Class A common stock. No fractional shares will be issued upon exercise of the warrants. The Public Warrants will expire at 5:00 p.m. New York City time on December 16, 2025, or earlier upon redemption or liquidation. The Public Warrants are listed on the NYSE under the symbol “SKLZ.WS.” The Company may call the Public Warrants for redemption starting anytime, in whole and not in part, at a price of $0.01 per warrant, so long as the Company provides not less than 30 days’ prior written notice of redemption to each warrant holder, and if, and only if, the reported last sale price of Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date the Company sends the notice of redemption to the warrant holders provided there is an effective registration statement covering the shares of Class A common stock issuable upon exercise of the warrants. Simultaneously with FEAC’s initial public offering, FEAC consummated a private placement of 10,033,333 Private Warrants with FEAC’s sponsor. In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant is exercisable for one share of Class A common stock at a price of $11.50 per share, subject to adjustment. The Private Warrants are identical to the Public Warrants, except that the Private Warrants and the shares of Class A common stock issuable upon exercise of the Private Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants will be non-redeemable so long as they are held by the initial purchasers or such purchasers’ permitted transferees. If the Private Warrants are held by someone other than their initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.

Stockholders' Equity

Stockholders' Equity	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	8. Stockholders’ Equity Common Stock The Company’s amended and restated certificate of incorporation authorizes the issuance of Class A common stock and Class B common stock. The rights of the holders of Class A common stock and Class B common stock are identical, expect with respect to voting and conversion. Holders of Class A common stock are entitled to one vote per share and holders of Class B common stock are entitled to 20 votes per share. Shares of Class B common stock are convertible into an equivalent number of shares of Class A common stock and generally convert into shares of Class A common stock upon transfer. Any dividends paid to the holders of Class A common stock and Class B common stock will be paid on a pro rata basis. On a liquidation event, any distribution to common stockholders is made on a pro rata basis to the holders of the Class A common stock and Class B common stock. As of June 30, 2021, the Company has authorized a total of 635 million shares, consisting of 500 million shares of Class A common stock, par value $0.0001 per share (“Class A common stock”), 125 million shares of Class B common stock, par value $0.0001 per share (“Class B common stock”), and 10 million shares of preferred stock, par value $0.0001 per share (“preferred stock”). In March 2021, the Company completed an underwritten public offering of its Class A common stock and issued 17,000,000 shares of Class A common stock, for an aggregate purchase price of $408.0 million, before issuance costs of $5.9 million. In connection with the public offering, certain stockholders of the Company sold an aggregate of 19,800,000 shares, including the full exercise of the underwriters’ option to purchase an additional 4,800,000 additional shares. The purchase price per share, net of the underwriter discount, was $23.34. The Company incurred transaction costs of $6.8 million in connection with this sale of shares by certain stockholders, which was recorded as expense during the quarter.	11. Stockholders’ Equity The consolidated statements of equity (deficit) reflect the Business Combination as defined in Note 1 as of December 16, 2020. As Old Skillz was deemed the accounting acquirer in the Business Combination with FEAC, all periods prior to the consummation date reflect the balances and activity of Old Skillz. The balances as of December 31, 2019 and 2018 from the consolidated financial statements of Old Skillz as of that date, share activity (redeemable convertible preferred stock, preferred stock, common stock, additional paid in capital, and accumulated deficit) and per share amounts were retroactively adjusted, where applicable, using the recapitalization exchange ratio of 0.7471. All redeemable convertible preferred stock classified as redeemable equity was retroactively adjusted, converted into Class A common stock, and reclassified into permanent equity as a result of the Business Combination. Common Stock The Company’s amended and restated certificate of incorporation following the Business Combination authorizes the issuance of Class A common stock and Class B common stock. The rights of the holders of Class A common stock and Class B common stock are identical, except with respect to voting and conversion. Holders of Class A common stock are entitled to one vote per share and holders of Class B common stock are entitled to 20 votes per share. Shares of Class B common stock are convertible into an equivalent number of shares of Class A common stock and generally convert into shares of Class A common stock upon transfer. Any dividends paid to the holders of Class A common stock and Class B common stock will be paid on a pro rata basis. On a liquidation event, any distribution to common stockholders is made on a pro rata basis to the holders of the Class A common stock and Class B common stock. As of December 31, 2020, the Company has authorized a total of 635 million shares, consisting of 500 million shares of Class A Common Stock, par value $0.0001 per share (“Class A Common Stock”), 125 million shares of Class B Common Stock, par value $0.0001 per share (“Class B Common Stock”), and 10 million shares of Preferred Stock, par value $0.0001 per share (“Preferred Stock”). Old Skillz Warrants As of December 31, 2020, the Company had 48,135 Old Skillz private warrants outstanding. These warrants are equity classified. In connection with the Business Combination, the Old Skillz private warrants outstanding immediately prior to the Business Combination converted into warrants exercisable for New Skillz Class A common stock on the same terms and conditions as applied to the Old Skillz warrants, which were adjusted for the Exchange Ratio. The private warrants entitle the holder to purchase one share of Class A common stock at a price of $1.4991. Old Skillz Convertible Preferred Stock Immediately prior to the completion of the Business Combination on December 16, 2020, all outstanding shares of the Old Skillz’s Series A, Series A-1, and Series B convertible preferred stock converted into an aggregate 139.0 million shares of common stock. Each share of Old Skillz redeemable convertible preferred stock was converted to ten shares of Old Skillz common stock. Old Skillz Redeemable Convertible Preferred Stock In September 2019, the Company received $25.0 million in cash proceeds from the issuance of redeemable convertible Series D-1 preferred stock to a private investor at a price per share of $21.516. In conjunction with the issuance of the redeemable convertible Series D-1 preferred stock, $9.8 million of the convertible promissory notes issued in 2018, plus accrued interest, were converted into shares of redeemable convertible Series D-1 preferred stock. In March 2019, $5.0 million of the convertible promissory notes issued in 2018 plus accrued interest were converted into shares of redeemable convertible Series D preferred stock. In April and May 2020, the Old Skillz received $65.0 million in cash proceeds from the issuance of redeemable convertible Series E preferred stock to private investors at a price per share of $43.11. The Series E Stock Purchase Agreement required the Old Skillz to issue and sell, and the Series E investors to purchase, additional shares of redeemable convertible Series E preferred stock subsequent to the initial closing (the “redeemable convertible Series E preferred stock forward contract liability”). The Company concluded that the redeemable convertible Series E preferred stock forward contract liability met the definition of a freestanding financial instrument, as it was legally detachable and separately exercisable from the initial closing of the redeemable convertible Series E preferred stock. The forward contract liability had an immaterial value at the issue date. In September 2020, the Old Skillz received $11.7 million in cash proceeds as settlement for the outstanding redeemable convertible Series E preferred stock forward contract liability and issuance of the underlying redeemable convertible Series E preferred stock to a private investor at a price per share of $43.11. During the year ended December 31, 2020, the Company recognized a non-cash charge of $21.7 million related to changes in the fair value of the redeemable convertible Series E preferred stock forward contract liability, which was included in Other income (expense), net in the consolidated statements of operations. Immediately prior to the completion of the Business Combination on December 16, 2020, all outstanding shares of the Company’s Series C, Series D, Series D-1, and Series E redeemable convertible preferred stock converted into an aggregate 122.0 million shares of common stock. Conversion of Old Skillz Preferred Stock and Redeemable Convertible Preferred Stock All preferred stock and redeemable convertible preferred stock classified as redeemable was retroactively adjusted, converted into New Skillz Class A common stock each as a result of the Business Combination using the recapitalization exchange ratio of 0.7471. Redeemable convertible preferred stock was also reclassified into permanent equity as a result of the Business Combination. Based on the conversion price set forth in the Company’s certificate of incorporation, amended in June 2018 to effect for a 10-for-1 stock split of its common stock, the Conversion Rate in effect as of the Closing Date of the Business Combination was ten shares of Class B common stock for each share of preferred stock. There were no redemption rights for the Series A, A-1, or B convertible preferred stock and the holders of these preferred shares could not unilaterally force a liquidation of the Company. Series C, Series D, Series D-1, Series E redeemable convertible preferred stock, redeemable convertible Series E preferred stock forward contract liability were redeemable at the option the of stockholder.

Stock Based Compensation

Stock Based Compensation	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Stock Based Compensation	9. Stock-Based Compensation The following table summarizes stock-based compensation expense recognized for the three and six months ended June 30, 2021 and 2020 as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Six Months Ended ​ ​ June 30, ​ June 30, ​ 2021 2020 2021 2020 Research and development ​ $ 2,215 ​ $ 817 ​ $ 3,422 ​ $ 1,022 Sales and marketing ​ 2,550 ​ 957 ​ 4,388 ​ 1,073 General and administrative ​ 11,009 ​ 3,772 ​ 18,909 ​ 3,808 Total stock-based compensation expense ​ $ 15,774 ​ $ 5,546 ​ $ 26,719 ​ $ 5,903 ​ Equity Incentive Plans Skillz Inc. 2020 Omnibus Incentive Plan In December 2020, the Board of Directors of the Company adopted the Skillz Inc. 2020 Omnibus Incentive Plan (the “2020 Plan”). The 2020 Plan became effective upon consummation of the Business Combination and succeeds the Company’s legacy equity incentive plans. Under the 2020 Plan, the Company may grant stock-based awards to purchase or directly issue shares of common stock to employees, directors and consultants. Options are granted at a price per share equal to the fair market value of the underlying common stock at the date of grant. Options granted are exercisable over a maximum term of 10 years from the date of grant. Restricted stock units (“RSUs”) are also granted under the 2020 Plan. These awards typically have a cliff vesting period of one year and continue to vest quarterly thereafter. The 2020 Plan also permits the Company to grant stock-based awards with performance or market conditions. In connection with the closing of the Business Combination, the Company entered into certain option agreements that include vesting conditions contingent upon the attainment of volume weighted average price targets related to the Company’s Class A common stock on the NYSE. The 2020 Plan permits the Company to deliver up to 47,841,859 shares of common stock pursuant to awards issued under the 2020 Plan, consisting of 15,000,000 shares which may be of Class A and/or Class B common stock, 24,669,278 shares of Class A common stock and 8,172,581 shares of Class B common stock. The total number of shares of Class A common stock and Class B common stock that will be reserved and that may be issued under the 2020 Plan will automatically increase on the first trading day of each calendar year, beginning with calendar year 2021, by a number of shares equal to five percent 5% of the total number of shares of Class A common stock and Class B common stock, respectively, outstanding on the last day of the prior calendar year. Stock Options and Restricted Stock Units Stock option and RSU activity during the six months ended June 30, 2021 is as follows (in thousands, except for share, per share, and contractual term data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options Outstanding ​ Restricted Stock Units ​ ​ Number of ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Shares ​ Number of ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ Average ​ ​ Available for ​ Shares ​ Weighted- ​ Remaining ​ ​ ​ ​ ​ ​ Grant ​ ​ Issuance ​ Outstanding ​ Average ​ Contractual ​ Aggregate ​ Number of ​ Date Fair ​ ​ Under the ​ Under the ​ Exercise ​ Term ​ Intrinsic ​ Plan shares ​ Value per ​ Plan Plan Price (Years) Value outstanding share Exercisable at December 31, 2020 35,500,603 38,404,493 ​ $ 5.89 8.27 ​ $ 542,074 341,256 ​ $ 17.68 Options and restricted stock units granted (3,147,553) — ​ — ​ ​ ​ ​ ​ 3,147,553 ​ 21.82 Options exercised and restricted stock units released — (503,480) ​ 0.22 ​ ​ ​ ​ ​ — ​ — Options and restricted stock units canceled 3,260,091 (2,985,501) ​ 1.32 ​ ​ ​ ​ ​ (274,590) ​ 24.50 Balance at June 30, 2021 35,613,141 34,915,512 ​ $ 6.35 7.44 ​ $ 536,745 3,214,219 ​ $ 21.15 Exercisable at December 31, 2020 ​ ​ 14,248,234 ​ $ 0.18 6.45 ​ $ 282,364 ​ ​ ​ ​ ​ Exercisable at June 30, 2021 ​ ​ 16,096,923 ​ 0.21 5.92 ​ 346,242 ​ ​ ​ ​ ​ Unvested at December 31, 2020 ​ ​ 24,156,259 ​ 9.25 9.34 ​ 259,710 ​ ​ ​ ​ ​ Unvested at June 30, 2021 ​ ​ 18,818,589 ​ 11.60 8.74 ​ 190,503 ​ ​ ​ ​ ​ ​ The number of unvested stock options as of June 30, 2021 and December 31, 2020 does not include 10.0 million and 13.3 million shares of restricted common stock, respectively, previously issued upon the early exercise of grants by certain executives. The number of RSUs granted does not include 0.1 million performance based RSUs which the Company issued in June 2021, as the performance-based RSUs are not deemed granted for accounting purposes. As of June 30, 2021, unrecognized stock-based compensation expense related to unvested stock options, restricted common stock, and RSUs was $176.4 million. The weighted-average period over which such compensation expense will be recognized is 3.63 years. On May 4, 2021, the Company entered into a transition and release agreement providing for Mr. Henry’s retirement from his position as Chief Financial Officer (“CFO”) of the Company, effective June 20, 2021. As part of the transition and release agreement, certain stock options of the CFO were modified to vest through August 10, 2021, the separation date, based on Mr. Henry’s continuous service to the Company in an executive advisor role from June 21, 2021 through the separation date. This modification will result in $6.4 million of incremental stock-based compensation expense recorded in the condensed consolidated statement of operations through the third quarter of 2021. The Company recognized approximately $3.7 million of this expense for the three months ended June 30, 2021. The aggregate intrinsic value of options exercised was $4.0 million and $27.2 million during the three months ended June 30, 2021 and 2020, respectively, and $11.8 million and $27.5 million during the six months ended June 30, 2021 and 2020, respectively. The assumptions used to estimate the fair value of stock options granted and the resulting fair values for the three and six months ended June 30, 2021 and 2020 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, ​ Six Months Ended June 30, ​ 2021 (1) 2020 2021 (1) 2020 Expected volatility ​ ​ 48.71 % 47.99% – 48.79 % ​ 48.71 % ​ 47.99% – 48.79 % Risk-free interest rate ​ ​ 0.02 % 0.34% – 0.59 % ​ 0.02 % ​ 0.34% – 1.44 % Expected term (in years) ​ ​ 0.25 ​ 5.00 – 6.18 ​ ​ 0.25 ​ 5.00 – 6.18 ​ Expected dividend yield ​ ​ — ​ — ​ ​ — ​ — ​ Weighted average estimated fair value of stock options granted during the period ​ $ 15.63 ​ $ 2.58 ​ $ 15.63 ​ $ 2.42 ​ (1) For the three and six months ended June 30, 2021, the above assumptions were used to estimate the fair value of certain stock options previously granted to the CFO, that were modified as part of the transition and release agreement. Employee Stock Purchase Plan In June 2021, the Company commenced its first offering period under the Skillz, Inc. Employee Stock Purchase Plan (the employee Stock Purchase Plan), which assists employees in acquiring a stock ownership interest in the Company and encourages them to remain in the employment of the Company. The Employee Stock Purchase Plan is intended to qualify under Section 423 of the Internal Revenue Code. The employee Stock Purchase Plan permits eligible employees to purchase common stock at a discount through payroll deductions during specified offering periods. No employee may purchase more than $25,000 worth of stock in any calendar year. The price of shares purchased under the Employee Stock Purchase Plan is equal to 85% of the fair market value of the common stock on the first or last day of the offering period, whichever is lower. The total Employee Stock Purchase plan expense for the three months ended June 30, 2021 was not material.	12. Stock Based Compensation The following table summarizes stock-based compensation expense recognized for the years ended December 31, 2020, 2019 and 2018, as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 2018 Research and development ​ $ 6,110 ​ $ 181 ​ $ 361 Sales and marketing ​ ​ 4,505 ​ ​ 111 ​ ​ 114 General and administrative ​ 13,142 ​ 945 ​ 6,205 Total stock-based compensation expense ​ $ 23,757 ​ $ 1,237 ​ $ 6,680 ​ Equity Incentive Plans 2012, 2015, and 2017 Equity Incentive Plans Prior to the Business Combination, the Company maintained a stock based compensation plan. Old Skillz’s 2012, 2015, and 2017 Equity Incentive Plans (the “Legacy Equity Incentive Plans”) provided for the grant of stock-based awards to purchase or directly issue shares of common stock to employees, directors and consultants. Options were granted at a price per share equal to the fair market value of the underlying common stock at the date of grant. Options granted to newly hired employees typically vest 25% on the first anniversary date of hire and ratably each quarter over the ensuing 36 month period. The maximum term for stock options granted under the Legacy Equity Incentive Plans may not exceed ten years from date of grant. Each Old Skillz option from the Legacy Equity Incentive Plans that was outstanding immediately prior to the Business Combination, whether vested or unvested, was converted into an option to acquire a number of shares of Class A Common Stock (other than in the case of the Founder, who received options exercisable for Class B common stock of the Company) (each such option, an “Exchanged Option”) equal to the product (rounded down to the nearest whole number) of (i) the number of shares of Old Skillz common stock subject to such Old Skillz option immediately prior to the Business Combination and (ii) the Exchange Ratio, at an exercise price per share (rounded up to the nearest whole cent) equal to (A) the exercise price per share of such Old Skillz option immediately prior to the consummation of the Business Combination, divided by (B) the Exchange Ratio. Except as specifically provided in the Business Combination Agreement, following the Business Combination, each Exchanged Option will continue to be governed by the same terms and conditions (including vesting and exercisability terms) as were applicable to the corresponding former Old Skillz option immediately prior to the consummation of the Business Combination. All stock option activity was retroactively restated to reflect the Exchanged Options. Skillz Inc. 2020 Omnibus Incentive Plan In December 2020, the Board of Directors of the Company adopted the Skillz Inc. 2020 Omnibus Incentive Plan (the “2020 Plan”). The 2020 Plan became effective upon consummation of the Business Combination and succeeds the Company’s Legacy Equity Incentive Plans. Under the 2020 Plan, the Company may grant stock-based awards to purchase or directly issue shares of common stock to employees, directors and consultants. Options are granted at a price per share equal to the fair market value of the underlying common stock at the date of grant. Options granted are exercisable over a maximum term of 10 years from the date of grant. Restricted stock units (“RSUs”) are also granted under the 2020 Plan. These awards typically have a cliff vesting period of one year and continue to vest quarterly thereafter. The 2020 Plan permits the Company to deliver up to 47,841,859 shares of common stock pursuant to awards issued under the 2020 Plan, consisting of 15,000,000 shares which may be Class A and/or Class B common stock, 24,669,278 shares of Class A common stock and 8,172,581 shares of the Class B common stock. The total number of shares of Class A common stock and Class B Common stock, respectively, that will be reserved and that may be issued under the 2020 Plan will automatically increase on the first trading day of each calendar year, beginning with calendar year 2021, by a number of shares equal to five percent (5%) of the total number of shares of Class A common stock and Class B common stock, respectively, outstanding on the last day of the prior calendar year. Stock Options and Restricted Stock Units Stock option and RSU activity, prices, and values adjusted by the Exchange Ratio, during the year ended December 31, 2020 is as follows (in thousands, except for share, per share, and contractual term data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options Outstanding Restricted Stock Units ​ Number of ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Shares Number of ​ ​ Weighted- ​ ​ ​ Weighted- ​ Available for Shares Weighted- Average ​ ​ Number of Average ​ Issuance Outstanding Average Remaining ​ Aggregate Plan Grant Date ​ Under the Under the Exercise Contractual ​ Intrinsic shares Fair Value ​ Plan Plan Price Term (Years) ​ Value outstanding per share Balance at December 31, 2019 3,855,385 ​ 38,794,307 ​ $ 0.14 ​ 7.67 ​ $ 13,056 ​ Recapitalization Impact (975,027) ​ (9,811,081) ​ 0.05 ​ ​ ​ Balance at December 31, 2019 2,880,358 ​ 28,983,226 ​ $ 0.19 ​ 7.67 ​ $ 13,056 — ​ $ — Additional shares authorized 62,903,028 ​ ​ ​ ​ ​ Options and restricted stock units granted (36,074,010) ​ 35,732,754 ​ 6.70 ​ ​ ​ ​ 341,256 ​ 17.68 Options exercised (1) — ​ (20,138,817) ​ 0.78 ​ ​ ​ ​ — ​ — Options and restricted stock units canceled 5,791,227 ​ (6,172,670) ​ 0.51 ​ ​ ​ ​ — ​ — Balance at December 31, 2020 35,500,603 ​ 38,404,493 ​ $ 5.89 ​ 8.27 ​ $ 542,074 341,256 ​ $ 17.68 Exercisable at December 31, 2019 ​ ​ ​ 15,225,162 ​ $ 0.08 ​ ​ 6.85 ​ $ 8,492 ​ Exercisable at December 31, 2020 ​ ​ ​ 14,248,234 ​ $ 0.18 ​ ​ 6.45 ​ $ 282,364 ​ Unvested at December 31, 2019 ​ ​ ​ 13,758,064 ​ $ 0.31 ​ ​ 8.58 ​ $ 4,564 ​ Unvested at December 31, 2020 ​ ​ ​ 24,156,259 ​ $ 9.25 ​ ​ 9.34 ​ $ 259,710 ​ (1) The number of options exercised includes early exercises related to the Executive grants noted below. The number of unvested stock options as of December 31, 2020 and December 31, 2019 does not include 13.3 million and 8.2 million shares of restricted common stock issued upon the early exercise of the certain Executive grants described below. As of December 31, 2020, unrecognized stock-based compensation expense related to unvested stock options, restricted common stock, and RSUs was $156.9 million. The weighted-average period over which such compensation expense will be recognized is 3.53 years. The aggregate intrinsic value of options exercised was $89.9 million, $1.4 million and $0.5 million during the years ended December 31, 2020, 2019 and 2018, respectively. The assumptions used to estimate the fair value of stock options granted and the resulting fair values for the year ended December 31, 2020, 2019 and 2018 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 ​ 2018 Expected volatility ​ 45.00%  – 50.00 % ​ 47.17% – 55.47 % ​ 47.69% – 49.17 % Risk-free interest rate ​ 0.27% – 1.44 % ​ 1.57% – 2.64 % ​ 2.60% – 3.06 % Expected term (in years) ​ 4.14 – 6.25 ​ 5.00 – 6.86 ​ 5.49 – 6.13 ​ Expected dividend yield ​ — ​ — ​ — ​ Weighted average estimated fair value of stock options granted during the year $ 5.06 $ 0.21 $ 0.11 ​ ​ Executive grants Executive Grants below were retroactively adjusted to give effect of the Reverse Recapitalization Exchange Ratio of 0.7471. 2019 CEO Executive Grant On April 29, 2019, the Board of Directors approved a grant to the Company’s co-founder and Chief Executive Officer of two separate options to purchase shares of Class A common stock at an exercise price of $0.43 per share. The first option was to purchase 2,990,172 shares of Old Skillz Class A common stock, which vest subject to continuous service over a four-year period, whereby 1/48th of the shares vest each month. Vesting will accelerate and (i) vest as to 50% of the then-outstanding shares upon the consummation of an IPO; and (ii) vest as to 100% of the then-outstanding shares upon the earlier of (A) the consummation of an Exit Transaction and (B) termination of service by the Company other than for cause (as defined by the plan), subject to continuous services through the consummation of such event. The $1.7 million grant date fair value of this option, estimated based on the BSM pricing model, will be recognized as compensation expense over the requisite service period. As of December 31, 2020, the Company recognized $0.7 million in compensation expense related to this grant. In connection with the Business Combination, the CEO elected to waive the right to vest as to 100% of the then-outstanding shares upon the consummation of an Exit Transaction. The second option was to purchase 5,980,344 shares of Old Skillz Class A common stock, which vest subject to continuous service and the achievement of eight market condition targets related to the valuation of the Company, ranging from $600 million to $2.7 billion, upon closing of either an Exit Transaction, Financing Event, or Initial Public Offering, on or before April 29, 2023 (“Market Condition Grant”). The Market Condition Grant has implied performance-based vesting conditions because no shares will vest unless the Exit Transaction, Financing Event, or Initial Public Offering occur. The $0.9 million grant date fair value of the Market Condition Grant was estimated using a model based on multiple stock price paths developed through the use of a Monte Carlo simulation that incorporates into the valuation the possibility that the market condition targets may not be satisfied. All compensation expense related to the Market Condition Grant was recognized during the year ended December 31, 2020 because the performance-based vesting condition was achieved. On April 30, 2019, the two separate options to purchase shares of Old Skillz Class A common stock were early exercised by entering into a promissory note and security agreement with the Company. The promissory note includes outstanding principal of $3.8 million and bears interest at a rate of 2.55%, compounded annually. The principal amount of the promissory note, together with all accrued but unpaid interest, shall become due upon the first to occur of (i) immediately prior to the closing of a deemed liquidation event or Exit Transaction, (ii) termination of the grantees’s employment, (iii) immediately prior to the filing of a registration statement under the Securities Act of 1933, (iv) immediately prior to this note becoming prohibited under Section 13(k) of the Securities Exchange Act of 1934, and (v) nine years. The promissory note is deemed to be non-recourse. Accordingly, the promissory note was recorded as a reduction to Additional paid-in capital, offsetting the proceeds from the early exercise, rather than as a note receivable on the Company’s Balance Sheet. The total 8,970,517 shares issued related to the executive grants are included in common stock issued and outstanding within these consolidated financial statements, as they provide the holder with stockholder rights, such as the right to vote the shares with the other holders of common stock and a right to cumulative declared dividends. Immediately prior to the consummation of the Business Combination, the CEO surrendered a portion of these shares to pay off the promissory note and security agreement with the Company. 2020 CEO Executive Grant On April 15, 2020, the Board of Directors approved a grant to the Company’s co-founder and Chief Executive Officer of options to purchase shares of Old Skillz Class A common stock at an exercise price of $1.15 per share. The option was to purchase 9,921,314 shares of Old Skillz Class A common stock, which vest subject to continuous service over a four-year period, whereby 25% of the shares shall vest on the one year anniversary of the grant date and 6.25% of the shares vest quarterly thereafter. Vesting will accelerate and (i) vest as to 50% of the then-outstanding shares upon the consummation of an IPO; and (ii) vest as to 100% of the then-outstanding shares upon the earlier of (A) the consummation of an Exit Transaction and (B) termination of service by the Company other than for cause (as defined by the plan), subject to continuous services through the consummation of such event. The grant date fair value of this option was estimated based on the BSM pricing model, and the total compensation expense that will be recognized over the requisite service period is $21.5 million. As of December 31, 2020, the Company recognized $3.8 million in compensation expense related to this grant. In connection with the Business Combination, the CEO elected to waive the right to vest as to 100% of the then-outstanding shares upon the consummation of an Exit Transaction. On May 14, 2020, the option to purchase shares of Old Skillz Class A common stock was early exercised by entering into a promissory note and security agreement with the Company. The promissory note includes outstanding principal of $11.4 million and bears interest at a rate of 0.58%, compounded annually. The principal amount of the promissory note, together with all accrued but unpaid interest, shall become due upon the first to occur of (i) immediately prior to the closing of a deemed liquidation event or Exit Transaction, (ii) termination of the grantee’s employment, (iii) immediately prior to the filing of a registration statement under the Securities Act of 1933, (iv) immediately prior to this note becoming prohibited under Section 13(k) of the Securities Exchange Act of 1934, and (v) nine years. The promissory note is deemed to be non-recourse. Accordingly, the promissory note was recorded as a reduction to Additional paid-in capital, offsetting the proceeds from the early exercise, rather than as a note receivable on the Company’s Balance Sheet. The 9,921,314 shares issued related to the 2020 CEO Executive grants are included in common stock issued and outstanding within these consolidated financial statements as they provide the holder with stockholder rights, such as the right to vote the shares with the other holders of common stock and a right to cumulative declared dividends. Immediately prior to the consummation of the Business Combination, the CEO surrendered a portion of these shares to pay off the promissory note and security agreement with the Company. 2020 CRO Executive Grant On April 15, 2020, the Board of Directors approved a grant to the Company’s co-founder and Chief Revenue Officer of two separate options to purchase shares of Class B common stock at an exercise price of $1.15 per share. The first option was to purchase 1,852,695 shares of Old Skillz Class B common stock, which vest subject to continuous service over a four-year period, whereby 25% of the shares shall vest on the one year anniversary of the grant date and 6.25% of the shares vest quarterly thereafter. Vesting will accelerate and (i) vest as to 50% of the then-outstanding shares upon the consummation of an IPO; and (ii) vest as to 100% of the then-outstanding shares upon the earlier of (A) the consummation of an Exit Transaction and (B) termination of service by the Company other than for cause (as defined by the plan), subject to continuous services through the consummation of such event. The grant date fair value of this option was estimated based on the BSM pricing model, and the total compensation expense that will be recognized over the requisite service period is $3.5 million. As of December 31, 2020, the Company recognized $0.6 million in compensation expense related to this grant. In connection with the Business Combination, the CRO elected to waive his right to vest as to 100% of the then-outstanding shares upon the consummation of an Exit Transaction. The second option was to purchase 926,347 shares of Old Skillz Class B common stock, which vest subject to continuous service and the achievement of five market condition targets related to the valuation of the Company, ranging from $1.5 billion to $2.7 billion, upon closing of either an Exit Transaction, Financing Event, or Initial Public Offering, on or before April 15, 2024 (“CRO Market Condition Grant”). The CRO Market Condition Grant has implied performance-based vesting conditions because no shares will vest unless the Exit Transaction, Financing Event, or Initial Public Offering occur. The $2.0 million grant date fair value of the CRO Market Condition Grant was estimated using a model based on multiple stock price paths developed through the use of a Monte Carlo simulation that incorporates into the valuation the possibility that the market condition targets may not be satisfied. As of December 31, 2020, all compensation expense related to the CRO Market Condition Grant was recognized because the performance-based vesting condition was achieved through the consummation of the Business Combination. On May 14, 2020, the two separate options to purchase shares of Old Skillz Class B common stock were early exercised by entering into a promissory note and security agreement with the Company. The promissory note includes outstanding principal of $3.2 million and bears interest at a rate of 0.58%, compounded annually. The principal amount of the promissory note, together with all accrued but unpaid interest, shall become due upon the first to occur of (i) immediately prior to the closing of a deemed liquidation event or Exit Transaction, (ii) termination of the grantee’s employment, (iii) immediately prior to the filing of a registration statement under the Securities Act of 1933, (iv) immediately prior to this note becoming prohibited under Section 13(k) of the Securities Exchange Act of 1934, and (v) nine years. The promissory note is deemed to be non-recourse and recorded as a reduction to Additional paid-in capital, offsetting the proceeds from the early exercise, rather than as a note receivable on the Company’s Balance Sheet. The total 2,779,042 shares issued related to the co-founder grants are included in common stock issued and outstanding within these consolidated financial statements as they provide the holder with stockholder rights, such as the right to vote the shares with the other holders of common stock and a right to cumulative declared dividends. Immediately prior to the consummation of the Business Combination, the CRO surrendered a portion of these shares to pay off the promissory note and security agreement with the Company. 2020 CTO Executive Grant On June 8, 2020, the Board of Directors approved a grant to the Company’s Chief Technology Officer of two separate options to purchase shares of Old Skillz Class B common stock at an exercise price of $1.33 per share. The first option was to purchase 1,520,736 shares of Old Skillz Class B common stock, which vest subject to continuous service over a four-year period, whereby 25% of the shares shall vest on the one year anniversary of the grant date and 6.25% of the shares vest quarterly thereafter. Vesting will accelerate and (i) vest as to 50% of the then-outstanding shares upon the consummation of an IPO; and (ii) vest as to 100% of the then-outstanding shares upon the earlier of (A) the consummation of an Exit Transaction and (B) termination of service by the Company for cause (as defined by the plan), subject to continuous services through the consummation of such event. The grant date fair value of this option was estimated based on the BSM pricing model, and the total compensation expense that will be recognized over the requisite service period is $9.0 million. As of December 31, 2020, the Company recognized $0.9 million in compensation expense related to this grant. In connection with the Business Combination, the CTO elected to waive the right to vest as to 100% of the then-outstanding shares upon the consummation of an Exit Transaction. The second option was to purchase 919,862 shares of Old Skillz Class B common stock, which vest subject to continuous service and the achievement of five market condition targets related to the valuation of the Company, ranging from $1.8 billion to $3.0 billion, upon closing of either an Exit Transaction, Financing Event, or Initial Public Offering, on or before June 8, 2024 (“CTO Market Condition Grant”). The CTO Market Condition Grant has implied performance-based vesting conditions because no shares will vest unless the Exit Transaction, Financing Event, or Initial Public Offering occur. The $3.7 million grant date fair value of the CTO Market Condition Grant was estimated using a model based on multiple stock price paths developed through the use of a Monte Carlo simulation that incorporates into the valuation the possibility that the market condition targets may not be satisfied. As of December 31, 2020, all compensation expense related to the CTO Market Condition Grant was recognized because the performance-based vesting condition was achieved through the consummation of the Business Combination. Founders’ Option Agreements In connection with the closing of the Business Combination, the Company entered into option agreements with each of the CEO and CRO (the “Option Agreements”) awarding options to purchase (i) 9,960,000 shares of New Skillz Class B common stock to the CEO and (ii) 2,040,000 shares of New Skillz Class A common stock to the CRO. The options will vest in three equal increments as follows (i) one-third ( 1/3 Other Stock-Based Compensation During the year ended December 31, 2019, certain existing and new external investors acquired $0.7 million of outstanding Old Skillz Class B common stock from a current employee at a purchase price greater than the estimated fair value at the time of the transactions. The Company recorded stock-based compensation expense for the difference between the price paid and the estimated fair value on the date of the transactions of $0.5 million in general and administrative expense. In April and May 2020, certain existing and new investors acquired $11.0 million of outstanding Old Skillz Class B common stock from employees. The Company recorded stock-based compensation expense for the difference between the price paid and the estimated fair value on the date of the transaction of $2.3 million in general and administrative, $0.7 million in sales and marketing, and $0.4 million in research and development. In August 2020, the Company’s Board of Directors granted an executive officer 2,757,886 non-qualified stock options, which vest 25% on the one year anniversary of the start of the vesting period, and 6.25% after each three months of continuous service subsequent to the first year. The grant date fair value of this option was estimated based on the BSM pricing model, and the total compensation expense that will be recognized over the requisite service period is $23.5 million. As of December 31, 2020, the Company recognized $2.3 million in compensation expense related to this grant.

Income Taxes

Income Taxes	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	10. Income Taxes The Company’s income tax provision was $65 thousand and $28 thousand for the three months ended, June 30, 2021 and 2020, respectively. This represents an effective tax rate for the respective periods of (0.08)% and (0.14)% .	13. Income Taxes The Company has historically generated net operating losses in each of the tax jurisdictions in which it operates and has provided a valuation allowance against net deferred tax assets due to uncertainties regarding the Company’s ability to realize these assets. The provision for income taxes consists of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 Current: ​ ​ ​ Federal ​ $ — ​ $ — ​ $ — State ​ 115 ​ — ​ — Total Current ​ 115 ​ — ​ — Deferred: ​ ​ ​ Federal ​ — ​ — ​ — State ​ — ​ — ​ — Total Deferred ​ — ​ — ​ — Provision for income taxes ​ $ 115 ​ $ — ​ $ — ​ A reconciliation of the Company’s effective tax rate to the statutory U.S. federal rate of 21% is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 ​ (Restated) ​ ​ ​ ​ ​ ​ U.S. Federal provision (benefit) ​ ​ ​ ​ ​ ​ ​ ​ ​ At statutory rate ​ $ (30,533) ​ $ (5,956) ​ $ (5,608) State taxes ​ 90 ​ — ​ — Valuation allowance ​ 26,245 ​ 6,320 ​ 5,671 Stock based compensation ​ (7,257) ​ (182) ​ (141) Permanent differences related to fair value adjustments ​ 8,573 ​ — ​ — Other permanent differences ​ 2,997 ​ (182) ​ 78 Total ​ $ 115 ​ $ — ​ $ — ​ Deferred Tax Assets and Liabilities Deferred income taxes reflect the net tax effects of loss and credit carryforwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities for federal and state income taxes are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Deferred tax assets: ​ ​ ​ ​ Net operating loss carryforwards ​ $ 47,864 $ 21,309 Stock-based compensation ​ 2,492 1,646 Reserves and accruals ​ 1,239 513 Other ​ 291 2 Total deferred tax assets ​ $ 51,886 $ 23,470 Less: valuation allowance ​ (51,859) (23,455) Deferred tax assets, net of valuation allowance ​ $ 27 $ 15 Deferred tax liabilities: ​ ​ ​ ​ ​ Fixed assets ​ (27) (15) Total deferred tax liabilities ​ $ (27) $ (15) Net deferred tax assets ​ $ — $ — ​ A valuation allowance is required to be established when it is more likely than not that all or a portion of a deferred tax asset will not be realized. Realization of deferred tax assets is dependent upon future earnings, the timing and amount of which are uncertain. A full review of all positive and negative evidence needs to be considered. As of December 31, 2020 and 2019, the Company has provided a full valuation allowance on its deferred tax assets. The change in total valuation allowance from 2019 to 2020 was an increase of $28.4 million . The Company has net operating loss carryforwards for federal and state income tax purposes of approximately $201.3 million and $64.9 million, respectively, as of December 31, 2020. The federal and state net operating loss carryforwards, if not utilized, will expire beginning in 2033 and 2031, respectively. $165.3 million of the federal net operating loss carryforwards are not subject to expiration. Utilization of some of the federal and state net operating loss and credit carryforwards may be subject to annual limitations due to the “change in ownership” provisions of the Internal Revenue Code of 1986 and similar state provisions. The annual limitations may result in the expiration of net operating losses and credits before utilization. The Company has not performed a Section 382 study as of December 31, 2020. On March 27, 2020, the Coronavirus Aid, Relief and Economic Security (“CARES Act”) was signed into law. Among other things, the CARES Act permits NOL carryovers and carrybacks to offset 100% of taxable income for taxable years beginning before 2021. In addition, the CARES Act allows NOLs incurred in 2018, 2019, and 2020 to be carried back to each of the five preceding taxable years to generate a refund of previously paid income taxes. The CARES Act also contains modifications on the limitation of business interest for tax years beginning in 2019 and 2020. The modifications to Section 163(j) increase the allowable business interest deduction from 30% of adjusted taxable income to 50% of adjusted taxable income. The CARES Act did not have a significant impact to the Company for any years. On June 29, 2020, California Governor Newsom signed to law the state’s budget package which included Assembly Bill 85 (AB 85). AB 85 contained two major tax changes: (1) it suspends the usage of net operating losses (NOLs) for certain taxpayers; and (2) it limits certain business tax credits for tax years 2020, 2021, and 2022. Skillz is in a taxable loss position in 2020 and thus the bill has no impact on the 2020 provision. The Company will continue to monitor the impact of AB 85, if any, on future periods. The Company files tax returns in the U.S., California, Massachusetts, and Oregon. The Company is not currently under examination in any of these jurisdictions and all its tax years remain open to examination due to net operating loss carryforwards. The Company does not have any reserves for uncertain tax positions.

Related Party Transactions

Related Party Transactions	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	11. Related-Party Transactions The Company did not have any significant related party transactions in the three and six months ended June 30, 2021 and 2020 other than stock option grants made to certain executives and the secondary sale as part of the follow-on offering.	14. Related-Party Transactions Aside from preferred financing equity transactions discussed and Executive grants discussed in Note 10, the Company did not have any other significant related party transactions in the years ended December 31, 2020, 2019, and 2018.

Net Loss Per Share

Net Loss Per Share	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Net Loss Per Share	12. Net Loss Per Share Net loss per share calculations for all periods prior to the Business Combination have been retrospectively adjusted for the equivalent number of shares outstanding immediately after the Business Combination to effect the reverse recapitalization. Subsequent to the Business Combination, net loss per share was calculated based on the weighted average number of common stock then outstanding. The Company computes net loss per share of the Class A common stock and Class B common stock using the two-class method required for participating securities. Basic and diluted loss per share was the same for each period presented, as the inclusion of all potential Class A Common Stock and Class B Common Stock outstanding would have been antidilutive. Basic and diluted loss per share are the same for each class of common stock because they are entitled to the same liquidation and dividend rights. The effect of potentially dilutive common shares is reflected in diluted earnings per share by application of the treasury stock method. The following table sets forth the computation of basic and diluted loss per Class A common stock and Class B common stock (in thousands, except for share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, ​ Six Months Ended June 30, ​ 2021 2020 2021 2020 Numerator: ​ ​ ​ ​ Net loss – Basic and Diluted ​ $ (79,595) ​ $ (20,157) ​ $ (133,187) ​ $ (35,679) Denominator: ​ ​ ​ ​ Weighted average common shares outstanding – Basic and Diluted ​ 385,945,332 ​ 289,823,175 ​ 371,519,800 ​ 284,054,689 Net loss per share attributable to common stockholders – Basic and Diluted ​ $ (0.21) ​ $ (0.07) ​ $ (0.36) ​ $ (0.13) ​ The following outstanding common stock equivalents were considered antidilutive, and therefore, excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented (share numbers are not in thousands): ​ ​ ​ ​ ​ ​ ​ ​ Number of Securities Outstanding at ​ ​ June 30, ​ 2021 2020 Common and preferred stock warrants 7,623,436 4,865,722 Common stock options 44,929,906 40,075,953 Restricted stock units 3,147,553 — Total 55,700,895 44,941,675 ​	15. Net Loss Per Share Net loss per share calculations for all periods prior to the Business Combination have been retrospectively adjusted for the equivalent number of shares outstanding immediately after the Business Combination to effect the reverse recapitalization. Subsequent to the Business Combination, net loss per share was calculated based on the weighted average number of common stock then outstanding. The Company computes net loss per share of the Class A Common Stock and Class B Common Stock using the two-class method required for participating securities. Basic and diluted loss per share was the same for each period presented as the inclusion of all potential Class A Common Stock and Class B Common Stock outstanding would have been antidilutive. Basic and diluted loss per share are the same for each class of common stock because they are entitled to the same liquidation and dividend rights. The following table sets forth the computation of basic and diluted loss per Class A Common Stock and Class B Common Stock (in thousands, except for share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 ​ ​ ​ (Restated) ​ ​ ​ ​ ​ ​ Numerator: ​ ​ ​ Net loss – basic and diluted ​ $ (145,510) ​ $ (23,605) ​ $ (27,780) Denominator: ​ ​ ​ Weighted average common shares outstanding – basic and diluted ​ 294,549,146 ​ 261,228,108 ​ 236,040,717 Net loss per share attributable to common stockholders – basic and diluted ​ $ (0.49) ​ $ (0.09) ​ $ (0.12) The following outstanding common stock equivalents were considered antidilutive, and therefore, excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented (share numbers are not in thousands): ​ ​ ​ ​ ​ ​ ​ ​ Number of Securities ​ ​ Outstanding at December 31, ​ 2020 2019 2018 Convertible promissory notes ​ — ​ — ​ 12,099,120 Common and preferred stock warrants 22,314,778 3,635,180 3,087,307 Common stock options 51,735,883 37,206,199 30,911,188 Restricted stock units 341,256 — — Earnout shares 10,000,000 — — Total 84,391,917 40,841,379 46,097,615 ​

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	14. Subsequent Events The Aarki Acquisition On June 1, 2021, the Company and Aarki, Inc. (“Aarki”) entered into an Agreement and Plan of Merger under which it would acquire Aarki and Aarki would become a wholly-owned subsidiary of the Company. On July 16, 2021, the Company completed the Aarki acquisition under the terms of the Agreement and Plan of Merger. The Company transferred $157.0 million in consideration comprised of approximately $90.0 million in cash and $67.0 million of Skillz Class A common stock to the existing Aarki shareholders and share-based award holders. The addition of Aarki’s technology-driven marketing platform will broaden the Company’s footprint across the rapidly expanding mobile gaming industry. As the closing of the Aarki acquisition occurred subsequent to June 30, 2021, the Company’s financial results as of and for the three and six months ended June 30, 2021 do not contain the results of Aarki. The purchase price, including replacement share awards, is comprised of the net assets acquired, including intangible assets such as developed technology, customer relationships, a trademark, other intangibles, and goodwill. A portion of the goodwill associated with the purchase is expected to be deductible for U.S. income tax purposes. The merger will be accounted for as a business combination pursuant to ASC 805, Business Combinations, Non-Marketable Equity Investment On July 14, 2021, the Company invested $50.0 million in cash in a privately-held software company. The investment will not require consolidation into the Company’s financial statements because the privately held company is not a variable interest entity and the Company does not hold a majority voting interest as a result of the investment. The Company’s non-controlling interest will be accounted for under ASC 321, Investments — Equity Securities Redemption of Public Common Stock Warrants On July 16, 2021, the Company announced the redemption of all public common stock warrants, held by Eagle Equity Partners II, LLC, a Delaware limited liability company (or its permitted transferees), to purchase shares of the Company's Class A common stock that were issued under the Warrant Agreement, dated as of March 5, 2020 (the "Warrant Agreement"), by and among Flying Eagle Acquisition Corp. and Continental Stock Transfer & Trust Company, as warrant agent and transfer agent, that remain outstanding on August 16, 2021.	16. Subsequent Events In January 2021, the conditions for the release of the Earnout Shares were satisfied. The Sponsor will release 10,000,000 of its shares of FEAC Class B common stock from escrow as certain earnout conditions were satisfied. 5,000,000 of such shares will be released to the Sponsor in the form of shares of the Company’s Class A common stock and the other 5,000,000 shares will be released to the Old Skillz stockholders, who will receive shares of the Company’s common stock as a result of the Business Combination in the form of shares of Class A common stock of the Company (other than the Founder and a trust for the benefit of his family members, who will receive shares of Class B common stock of the Company).

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation		Basis of Presentation The Company’s consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) and pursuant to the regulations of the U.S. Securities and Exchange Commission (“SEC”). Pursuant to the Merger Agreement, the merger between Merger Sub and Old Skillz was accounted for as a reverse recapitalization in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, FEAC was treated as the “acquired” company and Old Skillz is treated as the acquirer for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Old Skillz issuing stock for the net assets of FEAC, accompanied by a recapitalization. The net assets of FEAC are stated at historical cost, with no goodwill or other intangible assets recorded. Old Skillz was determined to be the accounting acquirer based on the following predominant factors: ● Old Skillz’s existing stockholders have the greatest voting interest in the Company; ● The largest individual minority stockholder in the Company is an existing stockholder of Old Skillz; ● Old Skillz’s directors represented the majority of the new board of directors of the Company; ● Old Skillz’s senior management is the senior management of the Company; and ● Old Skillz is the larger entity based on historical revenue and has the larger employee base. The consolidated assets, liabilities and results of operations prior to the Reverse Recapitalization are those of Old Skillz. The shares and corresponding capital amounts and losses per share, prior to the Reverse Recapitalization, have been retroactively restated based on shares reflecting the exchange ratio of 0.7471 established in the Business Combination.
Comprehensive Loss		Comprehensive Loss Through December 31, 2020, there are no components of comprehensive loss which are not included in net loss; therefore, a separate statement of comprehensive loss has not been presented.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the condensed consolidated financial statements, as well as the reported amounts of revenues and expenses during the periods presented. Estimates are used in several areas including, but not limited to, stock-based compensation and valuation of Public and Private Common Stock Warrants. The Company bases these estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying amounts of assets and liabilities. Actual results could differ materially from these estimates.	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the periods presented. Estimates are used in several areas including, but not limited to, stock-based compensation and valuation of Public and Private Common Stock Warrants. The Company bases these estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying amounts of assets and liabilities. Actual results could differ materially from these estimates.
Revenue Recognition	Revenue Recognition The Company generates substantially all its revenues by providing a service to the game developers aimed at improving the monetization of their game content. The monetization service provided by Skillz allows developers to offer multi-player competition to their end-users which increases end-user retention and engagement. Skillz provides developers with a software development kit (“SDK”) that they can download and integrate with their existing games. The SDK serves as a data interface between Skillz and the game developers that enables Skillz to provide monetization services to the developer. The Company recognizes revenue for its services in accordance with the FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers Revenues from Contracts with Customers The Company applies the five-step model to achieve the core principle of ASC 606. The Company determined that its customer in the provision of its technology platform and services is the game developer. The Company’s ordinary activities consist of providing game developers services through access to its technology platform using the Skillz SDK. The SDK acts as an application programming interface enabling communication of data between Skillz and the game developers, which when integrated with the developer’s game content, facilitates end-user registration into Competitions, managing and hosting end-user Competition accounts, matching players of similar skill levels, collecting end-user entry fees, distributing end-user prizes, resolving end-user disputes pertaining to their participation in Competitions, and running third-party marketing campaigns (“Monetization Services”). The Company provides Monetization Services to game developers enabling them to offer competitive games to their end-users. These activities are not distinct from each other as the Company provides an integrated service enabling the game developers to provide the competitive game service to the end-users, and as a result, they do not represent separate performance obligations. The Company is entitled to a revenue share based on total entry fees for paid Competitions, regardless of how they are paid, net of end-user prizes (i.e., winnings from the Competitions) and other costs to provide the Monetization Services. The game developers’ revenue share, however, is calculated solely based upon entry fees paid by net cash deposits received from end-users. End-user incentives are not paid for by game developers. In addition, the Company reduces revenue for end-user incentives which are treated as a reduction of revenue. The Company collects the entry fees and related charges from end-users on behalf of game developers using the end-user’s pre-authorized credit card or PayPal account and withholds its fees before making the remaining disbursement to the game developer; thus, the game developer’s ability and intent to pay is not subject to significant judgment. Revenue is recognized at the time the performance obligation is satisfied by transferring control of the promised service in an amount that reflects the consideration that the Company expects to receive in exchange for the Monetization Services. The Company recognizes revenue upon completion of a game, which is when its performance obligation to the game developer is satisfied. The Company does not have contract assets or contract liabilities as the payment of the transaction price is concurrent with the fulfillment of the services. At the time of game completion, the Company has the right to receive payment for the services rendered. The Company’s agreements with game developers can generally be terminated for convenience by either party upon thirty days prior written notice, and in certain of our larger developer agreements, the developer, if required by the Company, must continue to make its games available on the platform for a period of up to twelve months. As the Company is able to terminate the developer agreements at its convenience, the Company has concluded the contract term for revenue recognition does not extend beyond the contractual notification period. The Company does not have any transaction price allocated to performance obligations that are unsatisfied (or partially satisfied) as of June 30, 2021 and 2020. Games provided by two developer partners accounted for 42% and 40% of the Company’s revenue in the three months ended June 30, 2021 and 61% and 28% of the Company’s revenue in the three months ended June 30, 2020. Games provided by two developer partners accounted for 42% and 40% of the Company’s revenue in the six months ended June 30, 2021 and 66% and 21% of the Company’s revenue in the six months ended June 30, 2020. In the three and six months ended June 30, 2021 and 2020, the Company generated less than 10% of its revenue from users outside of North America. End-User Incentive Programs To drive traffic to the platform, the Company provides promotions and incentives to end-users in various forms. Evaluating whether a promotion or incentive is a payment to a customer may require significant judgment. Promotions and incentives which are consideration payable to a customer are recognized as a reduction of revenue at the later of when revenue is recognized or when the Company pays or promises to pay the incentive. Promotions and incentives recorded as sales and marketing expense are recognized when the related cost is incurred by the Company. In either case, the promotions and incentives are recognized when they are used by end-users to enter into a paid Competition. ● Marketing promotions and discounts accounted for as a reduction of revenue. These promotions are typically pricing actions in the form of discounts that reduce the end-user entry fees and are offered on behalf of the game developers. Although not required based on the Company’s agreement with its developers, the Company considers that the game developers have a valid expectation that certain incentives will be offered to end-users. The determination of a valid expectation is based on the evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. An example of an incentive for which the game developer has a valid expectation is Ticketz, which are a virtual currency earned for every Competition played based on the amount of the entry fee (“Ticketz”). Ticketz can be redeemed for prizes, including bonus cash prizes, a promotional incentive that cannot be withdrawn and can only be used by end-users to enter into paid entry fee contests (“Bonus Cash”). Another example is initial deposit Bonus Cash which is a promotional incentive that can be earned in fixed amounts when an end-user makes an initial deposit on the Skillz platform. Bonus Cash can only be used by end-users to enter into future paid entry fee Competitions and cannot be withdrawn by end-users. For the three months ended June 30, 2021 and 2020, the Company recognized a reduction of revenue of $18.7 million and $13.6 million, respectively, related to these end-user incentives. For the six months ended June 30, 2021 and 2020, the Company recognized a reduction of revenue of $36.2 million and $23.6 million, respectively, related to these end-user incentives. ● Marketing promotions accounted for as sales and marketing expense. When the Company concludes that the game developers do not have a valid expectation that the incentive will be offered, the Company records the related cost as sales and marketing expense. The Company’s assessment is based on an evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. These promotions are offered to end-users to draw, re-engage, or generally increase end-users’ use of the Company’s platform. An example of this type of incentive is limited-time Bonus Cash offers, which are targeted to specific end-users, typically those who deposit more frequently or have not made a deposit recently, via email or in-app promotions. The Company targets groups of end-users differently, offering specific promotions it thinks will best stimulate engagement. Similar to Bonus Cash earned from a redemption of Ticketz or an initial deposit, limited-time Bonus Cash can only be used by end-users to enter into future paid entry fee competitions and cannot be withdrawn by end-users. The Company also hosts engagement marketing leagues run over a period of days or weeks, which award league prizes in the form of cash or luxury goods to end-users with the most medals at the end of the league. End-users accumulate medals by winning Skillz enabled paid entry fee Competitions. Skillz determines whether or not to run a league, what prizes should be awarded, over what time period the league should run, and to which end-users the prizes should be paid, all at its discretion. The league parameters vary from one league to the next and are not reasonably known to the game developers. League prizes in the form of cash can be withdrawn or used by end-users to enter into future paid entry fee Competitions. For the three months ended June 30, 2021 and 2020, the Company recognized sales and marketing expense of $42.0 million and $21.5 million, respectively, related to these end-user incentives. For the six months ended June 30, 2021 and 2020, the Company recognized sales and marketing expense of $75.3 million and $37.2 million, respectively, related to these end-user incentives.	Revenue Recognition The Company generates substantially all its revenues by providing a service to the game developers aimed at improving the monetization of their game content. The monetization service provided by Skillz allows developers to offer multi-player competition to their end-users which increases end-user retention and engagement. Skillz provides developers with a software development kit (“SDK”) that they can download and integrate with their existing games. The SDK serves as a data interface between Skillz and the game developers that enables Skillz to provide monetization services to the developer. The Company recognizes revenue for its services in accordance with the FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers Revenues from Contracts with Customers The Company applies the five-step model to achieve the core principle of ASC 606. The Company determined that its customer in the provision of its technology platform and services is the game developer. The Company’s ordinary activities consist of providing game developers services through access to its technology platform using the Skillz SDK. The SDK acts as an application programming interface enabling communication of data between Skillz and the game developers, which when integrated with the developer’s game content, facilitates end-user registration into Competitions, managing and hosting end-user Competition accounts, matching players of similar skill levels, collecting end-user entry fees, distributing end-user prizes, resolving end-user disputes pertaining to their participation in Competitions, and running third-party marketing campaigns (“Monetization Services”). The Company provides Monetization Services to game developers enabling them to offer competitive games to their end-users. These activities are not distinct from each other as the Company provides an integrated service enabling the game developers to provide the competitive game service to the end-users, and as a result, they do not represent separate performance obligations. The Company is entitled to a revenue share based on total entry fees for paid Competitions, regardless of how they are paid, net of end-user prizes (i.e., winnings from the Competitions) and other costs to provide the Monetization services. The game developers’ revenue share, however, is calculated solely based upon entry fees paid by net cash deposits received from end-users. End-user incentives are not paid for by game developers. In addition, the Company reduces revenue for end-user incentives which are treated as a reduction of revenue. The Company collects the entry fees and related charges from end-users on behalf of game developers using the end-user’s pre-authorized credit card or PayPal account and withholds its fees before making the remaining disbursement to the game developer; thus, the game developer’s ability and intent to pay is not subject to significant judgment. Revenue is recognized at the time the performance obligation is satisfied by transferring control of the promised service in an amount that reflects the consideration that the Company expects to receive in exchange for the Monetization Services. The Company recognizes revenue upon completion of a game, which is when its performance obligation to the game developer is satisfied. The Company does not have contract assets or contract liabilities as the payment of the transaction price is concurrent with the fulfillment of the services. At the time of game completion, the Company has the right to receive payment for the services rendered. The Company’s agreements with game developers can generally be terminated for convenience by either party upon thirty days prior written notice, and in certain of our larger developer agreements, the developer, if required by the Company, must continue to make its games available on the platform for a period of up to twelve months. As the Company is able to terminate the developer agreements at its convenience, the Company has concluded the contract term for revenue recognition does not extend beyond the contractual notification period. The Company does not have any transaction price allocated to performance obligations that are unsatisfied (or partially satisfied) as of December 31, 2020, 2019 and 2018. Games provided by two developer partners (A and B) accounted for 59% and 28% of the Company’s revenue in the year ended December 31, 2020. Games provided by two developer partners (A and C) accounted for 83% and 7% , and 70% and 16% of the Company’s revenue in years ended December 31, 2019 and 2018, respectively. The Company did not generate material international revenues in the years ended December 31, 2020, 2019, and 2018. End-User Incentive Programs To drive traffic to the platform, the Company provides promotions and incentives to end-users in various forms. Evaluating whether a promotion or incentive is a payment to a customer may require significant judgment. Promotions and incentives which are consideration payable to a customer are recognized as a reduction of revenue at the later of when revenue is recognized or when the Company pays or promises to pay the incentive. Promotions and incentives recorded as sales and marketing expense are recognized when the related cost is incurred by the Company. In either case, the promotions and incentives are recognized when they are used by end-users to enter into a paid Competition. ● Marketing promotions and discounts accounted for as a reduction of revenue. These promotions are typically pricing actions in the form of discounts that reduce the end-user entry fees and are offered on behalf of the game developers. Although not required based on the Company’s agreement with its developers, the Company considers that the game developers have a valid expectation that certain incentives will be offered to end-users. The determination of a valid expectation is based on the evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. An example of an incentive for which the game developer has a valid expectation is Ticketz, which are a currency earned for every Competition played based on the amount of the entry fee. Ticketz can be redeemed for Bonus Cash. Another example is initial deposit Bonus Cash which is a promotional incentive that can be earned in fixed amounts when an end-user makes an initial deposit on the Skillz platform. Bonus Cash can only be used by end-users to enter into future paid entry fee Competitions and cannot be withdrawn by end-users. For the years ended December 31, 2020, 2019, and 2018, the Company recognized a reduction of revenue of $51.3 million, $27.7 million, and $11.6 million, respectively, related to these end-user incentives. ● Marketing promotions accounted for as sales and marketing expense. When the Company concludes that the game developers do not have a valid expectation that the incentive will be offered, the Company records the related cost as sales and marketing expense. The Company’s assessment is based on an evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. These promotions are offered to end-users to draw, re-engage, or generally increase end-users’ use of the Company’s platform. An example of this type of incentive is limited-time Bonus Cash offers, which are targeted to specific end-users, typically those who deposit more frequently or have not made a deposit recently, via email or in-app promotions. The Company targets groups of end-users differently, offering specific promotions it thinks will best stimulate engagement. Similar to Bonus Cash earned from a redemption of Ticketz or an initial deposit, limited-time Bonus Cash can only be used by end-users to enter into future paid entry fee competitions and cannot be withdrawn by end-users. The Company also hosts engagement marketing leagues run over a period of days or weeks, which award league prizes in the form of cash or luxury goods to end-users with the most medals at the end of the league. End-users accumulate medals by winning Skillz enabled paid entry fee Competitions. Skillz determines whether or not to run a league, what prizes should be awarded, over what time period the league should run, and to which end-users the prizes should be paid, all at its discretion. The league parameters vary from one league to the next and are not reasonably known to the game developers. League prizes in the form of cash can be withdrawn or used by end-users to enter into future paid entry fee Competitions. For the years ended December 31, 2020, 2019, and 2018, the Company recognized sales and marketing expense of $91.5 million, $45.2 million, and $18.7 million, respectively, related to these end-user incentives.
Refunds	Refunds From time to time, the Company issues credits or refunds to end-users that are unsatisfied by the level of service provided by the game developer. There is no contractual obligation for the Company to refund such end-users nor is there a valid expectation by the game developers for the Company to issue such credits or refunds to end-users on their behalf. The Company accounts for credits or refunds, which are not recoverable from the game developer, as sales and marketing expenses when incurred.	Refunds From time to time, the Company issues credits or refunds to end-users that are unsatisfied by the level of service provided by the game developer. There is no contractual obligation for the Company to refund such end-users nor is there a valid expectation by the game developers for the Company to issue such credits or refunds to end-users on their behalf. The Company accounts for credits or refunds, which are not recoverable from the game developer, as sales and marketing expenses when incurred.
Cost of Revenue		Cost of Revenue Cost of revenue primarily comprises of third-party payment processing fees, direct software costs, amortization of internal use software, hosting expenses, allocation of shared facility and other costs, and personnel expenses.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of cash and money market funds with maturities of three months or less when purchased. Restricted cash maintained under an agreement that legally restricts the use of such funds is not included within cash and cash equivalents and is reported within other long-term assets. Restricted cash is comprised of $2.9 million which is pledged in the form of a letter of credit for the Company’s new headquarters in San Francisco. A reconciliation of the Company’s cash and cash equivalents in the Condensed Consolidated Balance Sheet to cash, cash equivalents and restricted cash in the Condensed Consolidated Statement of Cash Flows is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Cash and cash equivalents ​ $ 692,778 ​ $ 262,728 Restricted cash included in other long-term assets ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 695,698 ​ $ 265,648	Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of cash and money market funds with maturities of three months or less when purchased. Restricted cash maintained under an agreement that legally restricts the use of such funds is not included within cash and cash equivalents and is reported within other long-term assets and other current assets as of December 31, 2020 and 2019, respectively. Restricted cash is comprised of $2.9 million which is pledged in the form of a letter of credit for the Company’s new headquarters in San Francisco. A reconciliation of the Company’s cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statement of cash flows as of December 31, 2020 and 2019 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Cash and cash equivalents ​ $ 262,728 ​ $ 25,628 Restricted Cash included in other long-term assets and other current assets as of December 31, 2020 and 2019, respectively ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 265,648 ​ $ 28,548
Concentrations of Credit Risk		Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist of cash, cash equivalents and restricted cash. Although the Company deposits its cash with multiple well-established financial institutions, the deposits, at times, may exceed federally insured limits. The Company has not experienced any losses on its deposits of cash and cash equivalents. Management believes that the institutions are financially stable and, accordingly, minimal credit risk exists.
Fair Value Measurement	Fair Value Measurement The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the condensed consolidated financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: ● Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 — Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 — Unobservable inputs reflecting management’s estimate of assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.	Fair Value Measurement The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 — Unobservable inputs reflecting management’s estimate of assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.
Advertising and Promotional Expense	Advertising and Promotional Expense Advertising and promotional expenses are included in sales and marketing expenses within the statements of operations and are expensed when incurred, not including marketing promotions related to the Company’s end-user incentive programs. Advertising expenses were $47.1 million and $25.6 million during the three months ended June 30, 2021 and 2020, respectively, and $101.6 million and $52.6 million during the six months ended June 30, 2021 and 2020, respectively.	Advertising and Promotional Expense Advertising and promotional expenses are included in sales and marketing expenses within the statements of operations and are expensed when incurred. For the years ended December 31, 2020, 2019, and 2018, advertising expenses, not including marketing promotions related to the Company’s end-user incentive programs, were $136.8 million, $53.5 million, and $25.3 million, respectively.
Redeemable Convertible Preferred Stock	Redeemable Convertible Preferred Stock Prior to the Business Combination, preferred stock that was redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon the occurrence of an event that is not solely within the control of the Company was classified outside of permanent equity. Convertible preferred stock that was probable of becoming redeemable in the future was recorded at its maximum redemption amount at each balance sheet date, with adjustments to the redemption amount recorded through equity. All redeemable convertible preferred stock previously classified outside of permanent equity was retroactively adjusted, converted into common stock, and reclassified to permanent equity as a result of the Business Combination. Additionally, changes to the redemption values of the redeemable convertible preferred stock were eliminated as a result of the retroactive adjustment. The Company recorded changes to the redemption value of its redeemable convertible preferred stock of $409.5 million in the year-to-date period ended June 30, 2020. The changes to the redemption values of the redeemable convertible preferred stock were previously accounted for as adjustments to net loss available to common stockholders for each of the respective periods ended. For further details regarding the accounting for the Business Combination, see Note 3.	Redeemable Convertible Preferred Stock Prior to the Business Combination, preferred stock that was redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon the occurrence of an event that is not solely within the control of the Company was classified outside of permanent equity. Convertible preferred stock that was probable of becoming redeemable in the future was recorded at its maximum redemption amount at each balance sheet date, with adjustments to the redemption amount recorded through equity. The fair value of the redeemable convertible preferred stock was estimated primarily based on valuation methodologies which utilized certain assumptions, including probability weighting of events, recent sales of stock to external investors, volatility, time to liquidity, a risk free interest rate, and an assumption for a discount for lack of marketability, where applicable. All redeemable convertible preferred stock previously classified outside of permanent equity was retroactively adjusted, converted into common stock, and reclassified to permanent equity as a result of the Business Combination. Additionally, changes to the redemption values of the redeemable convertible preferred stock were eliminated as a result of the retroactive adjustment. The Company recorded changes to the redemption value of its redeemable convertible preferred stock of $866.0 million, $62.5 million and $18.8 million in the year-to-date periods ended September 30, 2020, December 31, 2019 and December 31, 2018, respectively. The changes to the redemption values of the redeemable convertible preferred stock were previously presented as adjustments to net loss available to common stockholders for each of the respective periods ended. For further details regarding the accounting for the Business Combination, see Note 3.
Private and Public Common Stock warrant Liabilities; Derivative Financial Instruments	Public and Private Common Stock Warrant Liabilities As part of FEAC’s initial public offering, FEAC issued to third party investors 69.0 million units, consisting of one share of Class A common stock of FEAC and one-fourth of one warrant, at a price of $10.00 per unit. Each whole warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per share (the “Public Warrants”). Simultaneously with the closing of FEAC’s initial public offering, FEAC completed the private sale of 10,033,333 warrants to FEAC’s sponsor at a purchase price of $1.50 per warrant (the “Private Warrants”). In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant allows the sponsor to purchase one share of Class A common stock at $11.50 per share. Subsequent to the Business Combination, 7,623,436 Public Warrants and 5,016,666 Private Warrants remained outstanding as of June 30, 2021. The Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable for cash or on a cashless basis, and are non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company evaluated the Public and Private Common Stock Warrants under ASC 815-40, Derivatives and Hedging — Contracts in Entity’s Own Equity The Private Warrants were valued using the Black-Scholes-Merton Option (“BSM”) pricing model that is based on the individual characteristics of the warrants on the valuation date, which include the Company’s stock price and assumptions for expected volatility, expected life and risk-free interest rate, as well as the present value of the minimum cash payment component of the instrument for the warrants, when applicable. Changes in the assumptions used could have a material impact on the resulting fair value of each warrant. The primary inputs affecting the value of the warrant liability are the Company’s stock price and volatility in the Company’s stock price, as well as assumptions about the probability and timing of certain events, such as a change in control or future equity offerings. Increases in the fair value of the underlying stock or increases in the volatility of the stock price generally result in a corresponding increase in the fair value of the warrant liability; conversely, decreases in the fair value of the underlying stock or decreases in the volatility of the stock price generally result in a corresponding decrease in the fair value of the warrant liability. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including its long-term debt, preferred stock and stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract. Bifurcated embedded derivatives and freestanding derivative financial instruments that are classified as assets or liabilities are recognized at fair value with changes in fair value recognized as a component of Other income (expense), net in the Statements of Operations. Bifurcated embedded derivatives and freestanding derivative financial instruments are classified within as Other long-term assets and Other current liabilities in the Company’s Consolidated Balance Sheets.	Public and Private Common Stock Warrant Liabilities As part of FEAC’s initial public offering, FEAC issued to third party investors 69.0 million units, consisting of one share of Class A common stock of FEAC and one-fourth of one warrant, at a price of $10.00 per unit. Each whole warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per share (the “Public Warrants”). Simultaneously with the closing of FEAC’s initial public offering, FEAC completed the private sale of 10,033,333 warrants to FEAC’s sponsor at a purchase price of $1.50 per warrant (the “Private Warrants”). In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant allows the sponsor to purchase one share of Class A common stock at $11.50 per share. Subsequent to the Business Combination, 17,249,977 Public Warrants and 5,016,666 Private Warrants remained outstanding as of December 31, 2020. The Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable for cash or on a cashless basis, and are non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company evaluated the Public and Private Common Stock Warrants under ASC 815-40, Derivatives and Hedging-Contracts in Entity’s Own Equity The Private Warrants were valued using the Black-Scholes-Merton Option (“BSM”) pricing model that is based on the individual characteristics of the warrants on the valuation date, which include the Company’s stock price and assumptions for expected volatility, expected life and risk-free interest rate, as well as the present value of the minimum cash payment component of the instrument for the warrants, when applicable. Changes in the assumptions used could have a material impact on the resulting fair value of each warrant. The primary inputs affecting the value of the warrant liability are the Company’s stock price and volatility in the Company’s stock price, as well as assumptions about the probability and timing of certain events, such as a change in control or future equity offerings. Increases in the fair value of the underlying stock or increases in the volatility of the stock price generally result in a corresponding increase in the fair value of the warrant liability; conversely, decreases in the fair value of the underlying stock or decreases in the volatility of the stock price generally result in a corresponding decrease in the fair value of the warrant liability. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including its long-term debt, preferred stock and stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract. Bifurcated embedded derivatives and freestanding derivative financial instruments that are classified as assets or liabilities are recognized at fair value with changes in fair value recognized as a component of Other income (expense), net in the Statements of Operations. Bifurcated embedded derivatives and freestanding derivative financial instruments are classified within as Other long-term assets and Other current liabilities in the Company’s consolidated balance sheets.
Stock-Based Compensation	Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based awards based on estimated grant-date fair values recognized over the requisite service period. For awards that vest solely based on a service condition, the Company recognizes stock-based compensation expense on a straight-line basis over the requisite service period. The compensation expense related to awards with performance conditions is recognized over the requisite service period when the performance conditions are probable of being achieved. The compensation expense related to awards with market conditions is recognized on an accelerated attribution basis over the requisite service period and is not reversed if the market condition is not satisfied. See Note 9 for more information. The Company accounts for forfeitures as they occur. Stock-based awards granted to employees are primarily stock options. The fair value of stock options that vest solely based on a service condition is determined by the BSM pricing model on the date of grant. This valuation model for stock-based compensation expense requires the Company to make assumptions and judgments about the variables used in the BSM model, including the deemed fair value of common stock, expected term, expected volatility, risk-free interest rate, and dividend yield. These judgments are made as follows: ● Fair value of common stock — Subsequent to the Business Combination, the fair value of the Company’s common stock is based on the closing market price on the date of grant. Prior to the Business Combination, the absence of an active market for the Company’s common stock required the Company to estimate the fair value of common stock for purposes of granting stock options and for determining stock-based compensation expense for the periods presented. The Company considered numerous factors in assessing the fair value of common stock prior to the Business Combination, including: ● The results of contemporaneous unrelated third-party valuations of the Company’s common stock ● The prices of the recent redeemable convertible preferred stock sales by the Company to investors ● The rights, preferences, and privileges of preferred stock relative to those of common stock ● Market multiples of comparable public companies in the industry as indicated by their market capitalization and guideline merger and acquisition transactions ● The Company’s performance and market position relative to competitors, which may change from time to time ● The Company’s historical financial results and estimated trends and prospects for the Company’s future performance ● The economic and competitive environment ● The financial condition, results of operations, and capital resources ● The industry outlook ● The valuation of comparable companies ● The likelihood and timeline of achieving a liquidity event, such as an initial public offering or sale of the Company, given prevailing market conditions ● Any adjustments necessary to recognize a lack of marketability for the Company’s common stock ● Precedent sales of or offers to purchase the Company’s capital stock ● Expected term — The Company determines the expected term based on the average period the stock options are expected to remain outstanding, generally calculated as the midpoint of the stock options’ vesting term and contractual expiration period, as the Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. ● Expected volatility — Given the limited market trading history prior to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the expected volatility rate is based on an average historical stock price volatility of comparable publicly-traded companies in the industry group. ● Risk-free interest rate — The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option. ● Expected dividend yield — The Company has not paid and does not expect to pay dividends. Consequently, the Company uses an expected dividend yield of zero. For awards with market conditions, the Company determines the grant date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term, risk-free interest rates, expected date of a qualifying event, and expected capital raise percentage. Given the limited market trading history subsequent to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the Company estimates the volatility of common stock on the date of grant based on the weighted average historical stock price volatility of comparable publicly-traded companies in its industry group. The Company estimates the expected term based on various exercise scenarios, as these awards are not considered “plain vanilla.” The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The Company estimates the expected date of a qualifying event and the expected capital raise percentage based on management’s expectations at the time of measurement of the award’s value.	Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based awards based on estimated grant-date fair values recognized over the requisite service period. For awards that vest solely based on a service condition, the Company recognizes stock-based compensation expense on a straight-line basis over the requisite service period. The compensation expense related to awards with performance conditions is recognized over the requisite service period when the performance conditions are probable of being achieved. The compensation expense related to awards with market conditions is recognized on an accelerated attribution basis over the requisite service period and is not reversed if the market condition is not satisfied. See Note 12 for more information. The Company accounts for forfeitures as they occur. Stock-based awards granted to employees are primarily stock options. The fair value of stock options that vest solely based on a service condition is determined by the BSM pricing model on the date of grant. This valuation model for stock-based compensation expense requires the Company to make assumptions and judgments about the variables used in the BSM model, including the deemed fair value of common stock, expected term, expected volatility, risk-free interest rate, and dividend yield. These judgments are made as follows: ● Fair value of common stock — Subsequent to the Business Combination, the fair value of the Company’s common stock is based on the closing market price on the date of grant. Prior to the Business Combination, the absence of an active market for the Company’s common stock required the Company to estimate the fair value of common stock for purposes of granting stock options and for determining stock-based compensation expense for the periods presented. The Company considered numerous factors in assessing the fair value of common stock prior to the Business Combination, including: ● The results of contemporaneous unrelated third-party valuations of the Company’s common stock ● The prices of the recent redeemable convertible preferred stock sales by the Company to investors ● The rights, preferences, and privileges of preferred stock relative to those of common stock ● Market multiples of comparable public companies in the industry as indicated by their market capitalization and guideline merger and acquisition transactions ● The Company’s performance and market position relative to competitors, which may change from time to time ● The Company’s historical financial results and estimated trends and prospects for the Company’s future performance ● The economic and competitive environment ● The financial condition, results of operations, and capital resources ● The industry outlook ● The valuation of comparable companies ● The likelihood and timeline of achieving a liquidity event, such as an initial public offering or sale of the Company, given prevailing market conditions ● Any adjustments necessary to recognize a lack of marketability for the Company’s common stock ● Precedent sales of or offers to purchase the Company’s capital stock ● Expected term — The Company determines the expected term based on the average period the stock options are expected to remain outstanding, generally calculated as the midpoint of the stock options’ vesting term and contractual expiration period, as the Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. ● Expected volatility — Given the limited market trading history prior to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the expected volatility rate is based on an average historical stock price volatility of comparable publicly-traded companies in the industry group. ● Risk-free interest rate — The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option. ● Expected dividend yield — The Company has not paid and does not expect to pay dividends. Consequently, the Company uses an expected dividend yield of zero. For awards with market conditions, the Company determines the grant date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term, risk-free interest rates, expected date of a qualifying event, and expected capital raise percentage. Given the limited market trading history subsequent to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the Company estimates the volatility of common stock on the date of grant based on the weighted average historical stock price volatility of comparable publicly-traded companies in its industry group. The Company estimates the expected term based on various exercise scenarios, as these awards are not considered “plain vanilla.” The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The Company estimates the expected date of a qualifying event and the expected capital raise percentage based on management’s expectations at the time of measurement of the award’s value.
Income Taxes		Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the consolidated financial statements or in the Company’s tax returns. Deferred income taxes are recognized for differences between financial reporting and tax bases of assets and liabilities at the enacted statutory tax rates in effect for the years in which the temporary differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date. Realization of deferred tax assets is dependent upon future earnings, the timing and amount of which are uncertain. The Company records a valuation allowance to reduce deferred tax assets to the net amount that the Company believes is more likely than not to be realized. In assessing the need for a valuation allowance, the Company considered historical levels of income, expectations of future taxable income and ongoing tax planning strategies. Because of the uncertainty of the realization of the deferred tax assets, the Company recorded a full valuation allowance against deferred tax assets. Realization of deferred tax assets is dependent primarily upon future U.S. taxable income. The Company utilizes a two-step approach to recognize and measure uncertain tax positions. The first step is to evaluate the tax positions for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon tax authority examination, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. Although the Company believes it has adequately reserved for the Company’s uncertain tax positions, the Company can provide no assurance that the final tax outcome of these matters will not be materially different. The Company evaluates its uncertain tax positions on a regular basis and evaluations are based on a number of factors, including changes in facts and circumstances, changes in tax law, correspondence with tax authorities during the course of an audit and effective settlement of audit issues. To the extent that the final tax outcome of these matters is different than the amounts recorded, such differences will affect the provision for income taxes in the period in which such determination is made and could have a material impact on the Company’s financial condition and operating results. The provision for income taxes includes the effects of any accruals that the Company believes are appropriate, as well as the related net interest and penalties.
Property and Equipment, Net		Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful life of the related asset, generally three five years disposal of property and equipment, assets and related accumulated depreciation are removed from the accounts, and the related gain or loss is included in the results from operations. Property and equipment are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If property and equipment are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the asset exceeds its fair value. No impairment to any long-lived assets has been recorded in any of the periods presented. The Company capitalizes certain costs related to developed or modified software solely for the Company’s internal use to deliver the Company’s services. The Company capitalizes costs during the application development stage once the preliminary project stage is complete, management authorizes and commits to funding the project, it is probable that the project will be completed, and that the software will be used to perform the function intended. Costs related to preliminary project activities and post-implementation activities are expensed as incurred. The following table presents the estimated useful lives of the Company’s property and equipment: ​ ​ ​ Property and Equipment Useful Life Computer equipment and servers 3 years Capitalized internal-use software 3 years Office equipment and other 5 years Leased equipment and leasehold improvements Lesser of estimated useful life or ​ ​ remaining lease term ​
Leases		Leases Leases are reviewed and classified as capital or operating at their inception. The Company records rent expense associated with its operating lease on a straight-line basis over the term of the lease.
Net Loss Per Share		Net Loss Per Share Basic and diluted net loss per share attributable to common stockholders is presented in conformity with the two-class method required for participating securities. Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Net loss available to common stockholders represents net loss attributable to common stockholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities as the holders of the participating securities do not have a contractual obligation to share in any losses. Diluted loss per share adjusts basic loss per share for the potentially dilutive impact of stock options, warrants, restricted stock, and contingently issuable earnout shares. As the Company has reported losses for all periods presented, all potentially dilutive securities including stock options, warrants and contingently issuable earnout shares, are antidilutive and accordingly, basic net loss per share equals diluted net loss per share. The Company considers certain restricted shares of Class A Common stock issued upon exercise of executive stock options but subject to continued vesting requirements (Note 15) to be participating securities. Net loss per share calculations for all periods prior to the Business Combination have been retrospectively adjusted for the equivalent number of shares outstanding immediately after the Business Combination to effect the reverse recapitalization. Subsequent to the Business Combination, net loss per share was calculated based on the weighted average number of common stock then outstanding.
Segments		Segments Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company has determined that its Chief Executive Officer is the CODM. The Company operates in a single operating segment as the CODM reviews financial information presented on a consolidated basis, at the Company level, for the purposes of making operating decisions, allocation of resources, and evaluating financial performance. As of December 31, 2020 and 2019 and for the years ended December 31, 2020, 2019, and 2018, the Company did not have material revenue earned or assets located outside of the United States.
Recently Issued Accounting Pronouncements Not Yet Adopted; Recently Adopted Accounting Pronouncements	Recently Issued Accounting Pronouncements Not Yet Adopted As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time as the Company is no longer considered to be an EGC. Effective as of December 31, 2021, the Company is expected to become a large accelerated filer and is expected to cease to be an EGC. As a result, the Company will no longer be able to use the extended transition period for complying with new or revised accounting standards. In January 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-01, Investments — Equity Securities (Topic 321), Investments — Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323 and Topic 815 In August 2020, the FASB issued ASU No. 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity simplifies the diluted earnings per share calculation in certain areas. The ASU is effective for public companies, excluding entities eligible to be smaller reporting companies, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020 and adoption must be as of the beginning of the Company’s fiscal year. The Company is currently evaluating the impact of this standard on its consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-15, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In June 2016, the FASB issued ASU 2016-13 (Topic 326), Financial Instruments — Credit Losses Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases Leases	Recently Issued Accounting Pronouncements Not Yet Adopted As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time as the Company is no longer considered to be an EGC. In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, Debt  —  Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging  —  Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In August 2018, the FASB issued ASU 2018-15, Intangibles  —  Goodwill and Other  —  Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In June 2016, the FASB issued ASU 2016-13 (Topic 326), Financial Instruments  —  Credit Losses 2016-13 was effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. An entity should apply the standard by recording a cumulative effect adjustment to retained earnings upon adoption. In November 2019, FASB issued ASU No. 2019-10, Financial Instruments  —  Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases Leases Recently Adopted Accounting Pronouncements In November 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes In June 2018, the FASB issued ASU 2018-07, Compensation  —  Stock Compensation (Topic 718): Improvements to Non-Employee Share-Based Payment Accounting

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Useful Lives	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ December 31, ​ 2021 2020 Capitalized internal-use software ​ $ 6,569 ​ $ 6,167 Computer equipment and servers ​ 866 ​ 631 Furniture and fixtures ​ 184 ​ 184 Leasehold improvements ​ 114 ​ 114 Construction in progress ​ 1,908 ​ 1,037 Total property and equipment ​ 9,641 ​ 8,133 Accumulated depreciation and amortization ​ (3,940) ​ (2,841) Property and equipment, net ​ $ 5,701 ​ $ 5,292	The following table presents the estimated useful lives of the Company’s property and equipment: ​ ​ ​ Property and Equipment Useful Life Computer equipment and servers 3 years Capitalized internal-use software 3 years Office equipment and other 5 years Leased equipment and leasehold improvements Lesser of estimated useful life or ​ ​ remaining lease term Property and equipment consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Capitalized internal-use software ​ $ 6,167 ​ $ 3,554 Computer equipment and servers ​ ​ 631 ​ ​ 458 Furniture and fixtures ​ ​ 184 ​ ​ 238 Leasehold improvements ​ ​ 114 ​ ​ 143 Construction in progress ​ ​ 1,037 ​ ​ 519 Total property and equipment ​ ​ 8,133 ​ ​ 4,912 Accumulated depreciation and amortization ​ ​ (2,841) ​ ​ (1,264) Property and equipment, net ​ $ 5,292 ​ $ 3,648
Schedule of Cash, Cash Equivalents and Restricted Cash		A reconciliation of the Company’s cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statement of cash flows as of December 31, 2020 and 2019 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Cash and cash equivalents ​ $ 262,728 ​ $ 25,628 Restricted Cash included in other long-term assets and other current assets as of December 31, 2020 and 2019, respectively ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 265,648 ​ $ 28,548
Schedule of Cash, Cash Equivalents and Restricted Cash	​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Cash and cash equivalents ​ $ 692,778 ​ $ 262,728 Restricted cash included in other long-term assets ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 695,698 ​ $ 265,648

Restatement of Consolidated F_2

Restatement of Consolidated Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract]
Schedule of Restatement Adjustments	The impact of the restatement on the consolidated balance sheet, consolidated statement of operations and consolidated statement of cash flows for the year ended December 31, 2020 is presented below. The restatement had no impact on net cash flows from operating, investing or financing activities. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2020 ​ As Previously Restatement ​ ​ Consolidated Balance Sheet Reported Adjustment As Restated ​ (In Thousands, Except for Number of Shares and Par Value Per Share Amounts) Assets ​ ​ ​ Total current assets ​ $ 273,219 ​ $ — ​ $ 273,219 Total assets ​ 282,421 ​ — ​ 282,421 Liabilities and stockholders’ equity ​ ​ ​ Total current liabilities ​ 47,356 ​ — ​ 47,356 Common stock warrant liabilities (1) ​ — ​ 178,232 ​ 178,232 Total liabilities ​ 47,402 ​ 178,232 ​ 225,634 Stockholders’ equity: (1) ​ ​ ​ Preferred stock $0.0001 par value; 10 million shares authorized – 0 issued and outstanding as of December 31, 2020 and 2019 ​ — ​ — ​ — Common stock $0.0001 par value; 625 million shares authorized; Class A common stock – 500 million shares authorized; 292 million and 212 million shares issued outstanding issued outstanding ​ 37 ​ — ​ 37 Additional paid-in capital ​ 450,248 ​ (155,183) (1) 295,065 Accumulated deficit ​ (215,266) ​ (23,049) (2) (238,315) Total stockholders’ equity ​ 235,019 ​ (178,232) ​ 56,787 Total liabilities and stockholders’ equity ​ $ 282,421 ​ $ — ​ $ 282,421 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, 2020 ​ As Previously Restatement ​ ​ Consolidated Statement of Operations Reported Adjustment As Restated ​ (In Thousands, Except for Number of Shares and Per Share Amounts) Revenue ​ $ 230,115 ​ $ — ​ $ 230,115 Total cost and expenses ​ $ 329,736 ​ $ — ​ $ 329,736 Loss from operations ​ $ (99,621) ​ $ — ​ $ (99,621) Change in fair value of common stock warrant liabilities ​ $ — ​ $ (23,049) (2) $ (23,049) Loss before income taxes ​ $ (122,346) ​ $ (23,049) ​ $ (145,395) Provision for income taxes ​ $ 115 ​ $ — ​ $ 115 Net loss ​ $ (122,461) ​ $ (23,049) ​ $ (145,510) Basic and diluted net loss per share ​ $ (0.42) ​ $ (0.07) ​ $ (0.49) Basic and diluted weighted-average common shares outstanding ​ 294,549,146 ​ — ​ 294,549,146 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2020 ​ As Previously Restatement ​ ​ Consolidated Statement of Stockholders’ Equity Reported Adjustment As Restated ​ ​ (In Thousands) Net Business Combination and PIPE Financing ​ $ 230,426 ​ $ (155,183) (1) $ 75,243 Net loss ​ $ (122,461) ​ $ (23,049) (2) $ (145,510) Balance at December 31, 2020 ​ $ 235,019 ​ $ (178,232) ​ $ 56,787 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, 2020 ​ As Previously Restatement ​ ​ Consolidated Statement of Cash Flows Reported Adjustment As Restated ​ (In Thousands) Net loss ​ $ (122,461) ​ $ (23,049) (2) $ (145,510) Change in fair value of common stock warrant liabilities ​ $ — ​ $ 23,049 (2) $ 23,049 Net cash used in operating activities ​ $ (56,232) ​ $ — ​ $ (56,232) (1) Reclassification of common stock warrants from equity classified to liability classified. (2) Amounts represent the fair value adjustments related to the revaluation of liability classified common stock warrants and transaction costs and advisor fees incurred by Skillz attributable to the liability classified common stock warrants.

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Schedule of Business Combination	The following table reconciles the elements of the Business Combination to the consolidated statement of cash flows and the consolidated statement of stockholders’ equity for the year ended December 31, 2020: ​ ​ ​ ​ ​ Recapitalization Cash – FEAC trust and cash, net of redemptions ​ $ 689,979 Cash – Private Placement Financing ​ ​ 158,531 Non-cash net assets assumed from FEAC ​ ​ — Less: cash consideration paid to Old Skillz stockholders ​ ​ (566,204) Less: transaction costs and advisory fees incurred by FEAC ​ ​ (35,822) Net cash contributions from Business Combination and PIPE Financing ​ ​ 246,484 Less: non-cash fair value of Public and Private Common Stock Warrants (Restated)(1) ​ ​ (155,183) Less: non-cash net assets assumed from FEAC ​ ​ — Less: accrued transaction costs and advisor fees incurred by Skillz ​ ​ (16,058) Net Business Combination and PIPE financing (Restated) ​ $ 75,243 (1) The number of shares of common stock issued immediately following the consummation of the Business Combination (share numbers are not in thousands): ​ ​ ​ ​ Recapitalization Common stock, outstanding prior to Business Combination ​ 69,000,000 Less: redemption of FEAC shares ​ (2,140) Common stock of FEAC ​ 68,997,860 FEAC sponsor shares ​ 6,350,200 Earnout shares ​ 10,000,000 Shares issued in Private Placement Financing ​ 15,853,052 Business Combination and Private Placement Financing shares – Class A common stock ​ 101,201,112 Old Skillz shares converted to New Skillz Class A common stock (1) ​ 191,932,861 Old Skillz shares converted to New Skillz Class B common stock (2) ​ 76,663,551 Total shares of common stock immediately after Business Combination ​ 369,797,524 (1) The number of Old Skillz shares converted to Class A common stock was determined from 332,690,933 shares of Old Skillz Class B common stock outstanding immediately prior to the closing of the Business Combination, including shares of redeemable convertible preferred stock, converted at the Exchange Ratio, less 56,620,419 shares of New Skillz stock which were repurchased from Old Skillz stockholders as part of the Business Combination. All fractional shares were rounded down. (2) The number of Old Skillz shares converted to Class B common stock was determined from the 102,614,847 shares of Old Skillz Class A common stock outstanding immediately prior to the closing of the Business Combination, including shares of convertible preferred stock, converted at the Exchange Ratio. All fractional shares were rounded down.

Balance Sheet Components (Table

Balance Sheet Components (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Credit card processing reserve ​ $ 7,763 ​ $ 5,854 Prepaid expenses ​ 5,932 ​ 3,772 Other current assets ​ 913 ​ 865 Prepaid expenses and other current assets ​ $ 14,608 ​ $ 10,491	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Credit card processing reserve ​ $ 5,854 $ 2,650 Prepaid expenses ​ 3,772 ​ 2,460 Other current assets ​ 865 ​ 4,354 Prepaid expenses and other current assets ​ $ 10,491 $ 9,464
Schedule of Property and Equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ December 31, ​ 2021 2020 Capitalized internal-use software ​ $ 6,569 ​ $ 6,167 Computer equipment and servers ​ 866 ​ 631 Furniture and fixtures ​ 184 ​ 184 Leasehold improvements ​ 114 ​ 114 Construction in progress ​ 1,908 ​ 1,037 Total property and equipment ​ 9,641 ​ 8,133 Accumulated depreciation and amortization ​ (3,940) ​ (2,841) Property and equipment, net ​ $ 5,701 ​ $ 5,292	The following table presents the estimated useful lives of the Company’s property and equipment: ​ ​ ​ Property and Equipment Useful Life Computer equipment and servers 3 years Capitalized internal-use software 3 years Office equipment and other 5 years Leased equipment and leasehold improvements Lesser of estimated useful life or ​ ​ remaining lease term Property and equipment consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Capitalized internal-use software ​ $ 6,167 ​ $ 3,554 Computer equipment and servers ​ ​ 631 ​ ​ 458 Furniture and fixtures ​ ​ 184 ​ ​ 238 Leasehold improvements ​ ​ 114 ​ ​ 143 Construction in progress ​ ​ 1,037 ​ ​ 519 Total property and equipment ​ ​ 8,133 ​ ​ 4,912 Accumulated depreciation and amortization ​ ​ (2,841) ​ ​ (1,264) Property and equipment, net ​ $ 5,292 ​ $ 3,648
Schedule of Other Current Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ December 31, ​ 2021 2020 Accrued sales and marketing expenses ​ $ 14,275 ​ $ 7,204 Accrued compensation ​ 9,496 ​ 3,825 End-user liability, net ​ 4,131 ​ 2,789 Accrued developer revenue share ​ 1,378 ​ 907 Other accrued expenses ​ 6,251 ​ 4,893 Other current liabilities ​ $ 35,531 ​ $ 19,618	Other current liabilities consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Accrued sales and marketing expenses ​ $ 7,204 $ 1,630 Accrued compensation ​ 3,825 2,531 End-user liability, net ​ 2,789 1,418 Accrued developer revenue share ​ 907 540 Other accrued expenses ​ 4,893 1,418 Other current liabilities ​ $ 19,618 $ 7,537

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Summary of Level 3 Inputs and Valuation Techniques		The table below reflects the fair value measurement of the Company’s Level 3 inputs as of September 10, 2020, the date on which the Redeemable Convertible Series E preferred forward contract liability was settled, prior to giving effect to the Business Combination: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value as of Valuation Unobservable Input ​ ​ ​ September 10, 2020 Technique Description Input Redeemable Convertible Series E preferred stock forward contract liability ​ $ 21,688 ​ Discounted cash flow ​ Fair value of Redeemable Convertible Series E preferred stock ​ $ 9.17
Reconciliation of Level 3 Liabilities		The following table presents changes in Level 3 liabilities measured at fair value for the year ended December 31, 2020: ​ ​ ​ ​ ​ Series E forward ​ contract liability Fair value as of December 31, 2019 ​ $ — Issuance of the Redeemable convertible Series E preferred stock forward contract liability ​ ​ — Change in fair value ​ 21,688 Settlement of the Redeemable convertible Series E preferred stock forward contract liability ​ (21,688) Fair value as of December 31, 2020 ​ $ —
Summary of Fair Value of Liabilities	Public and Private Common Stock Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements as of June 30, 2021 Liabilities included in: Level 1 Level 2 Level 3 Total Public Common Stock Warrants ​ $ 77,607 ​ $ — ​ $ — ​ $ 77,607 Private Common Stock Warrants ​ — ​ — ​ 60,688 ​ 60,688 Total fair value ​ $ 77,607 ​ $ — ​ $ 60,688 ​ $ 138,295 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements as of December 31, 2020 Liabilities included in: Level 1 Level 2 Level 3 Total Public Common Stock Warrants ​ $ 124,545 ​ $ — ​ $ — ​ $ 124,545 Private Common Stock Warrants ​ — ​ — ​ 53,687 ​ 53,687 Total fair value ​ $ 124,545 ​ $ — ​ $ 53,687 ​ $ 178,232	Public and Private Common Stock Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measured as of December 31, 2020 Liabilities included in: Level 1 Level 2 Level 3 Total Public common stock warrants (Restated) ​ $ 124,545 ​ $ — ​ $ — ​ $ 124,545 Private common stock warrants (Restated) ​ — ​ — ​ 53,687 ​ 53,687 Total fair value (Restated) ​ $ 124,545 ​ $ — ​ $ 53,687 ​ $ 178,232

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2020
Long-Term Debt
Schedule of Long-term Debt	Components of long-term debt were as follows as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 2019 Mezzanine Term Loan ​ $ — ​ $ 10,000 Unamortized debt discount ​ — ​ (372) Net carrying amount ​ $ — ​ $ 9,628

Commitment and Contingencies (T

Commitment and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Summary of Lease Maturities	Future minimum payments under the Company’s non-cancelable leases as of December 31, 2020, are as follows: ​ ​ ​ ​ ​ Operating ​ Lease Commitments Year ended December 31, ​ ​ 2021 ​ $ 4,528 2022 ​ 2,498 2023 ​ 2,368 2024 ​ 2,439 2025 ​ 2,513 Thereafter ​ 11,795 Future minimum lease payments ​ $ 26,141

Stock Based Compensation (Table

Stock Based Compensation (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Summary of stock-based compensation expense	The following table summarizes stock-based compensation expense recognized for the three and six months ended June 30, 2021 and 2020 as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Six Months Ended ​ ​ June 30, ​ June 30, ​ 2021 2020 2021 2020 Research and development ​ $ 2,215 ​ $ 817 ​ $ 3,422 ​ $ 1,022 Sales and marketing ​ 2,550 ​ 957 ​ 4,388 ​ 1,073 General and administrative ​ 11,009 ​ 3,772 ​ 18,909 ​ 3,808 Total stock-based compensation expense ​ $ 15,774 ​ $ 5,546 ​ $ 26,719 ​ $ 5,903	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 2018 Research and development ​ $ 6,110 ​ $ 181 ​ $ 361 Sales and marketing ​ ​ 4,505 ​ ​ 111 ​ ​ 114 General and administrative ​ 13,142 ​ 945 ​ 6,205 Total stock-based compensation expense ​ $ 23,757 ​ $ 1,237 ​ $ 6,680
Summary of stock option and RSU activity	Stock option and RSU activity during the six months ended June 30, 2021 is as follows (in thousands, except for share, per share, and contractual term data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options Outstanding ​ Restricted Stock Units ​ ​ Number of ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Shares ​ Number of ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ Average ​ ​ Available for ​ Shares ​ Weighted- ​ Remaining ​ ​ ​ ​ ​ ​ Grant ​ ​ Issuance ​ Outstanding ​ Average ​ Contractual ​ Aggregate ​ Number of ​ Date Fair ​ ​ Under the ​ Under the ​ Exercise ​ Term ​ Intrinsic ​ Plan shares ​ Value per ​ Plan Plan Price (Years) Value outstanding share Exercisable at December 31, 2020 35,500,603 38,404,493 ​ $ 5.89 8.27 ​ $ 542,074 341,256 ​ $ 17.68 Options and restricted stock units granted (3,147,553) — ​ — ​ ​ ​ ​ ​ 3,147,553 ​ 21.82 Options exercised and restricted stock units released — (503,480) ​ 0.22 ​ ​ ​ ​ ​ — ​ — Options and restricted stock units canceled 3,260,091 (2,985,501) ​ 1.32 ​ ​ ​ ​ ​ (274,590) ​ 24.50 Balance at June 30, 2021 35,613,141 34,915,512 ​ $ 6.35 7.44 ​ $ 536,745 3,214,219 ​ $ 21.15 Exercisable at December 31, 2020 ​ ​ 14,248,234 ​ $ 0.18 6.45 ​ $ 282,364 ​ ​ ​ ​ ​ Exercisable at June 30, 2021 ​ ​ 16,096,923 ​ 0.21 5.92 ​ 346,242 ​ ​ ​ ​ ​ Unvested at December 31, 2020 ​ ​ 24,156,259 ​ 9.25 9.34 ​ 259,710 ​ ​ ​ ​ ​ Unvested at June 30, 2021 ​ ​ 18,818,589 ​ 11.60 8.74 ​ 190,503 ​ ​ ​ ​ ​	Stock option and RSU activity, prices, and values adjusted by the Exchange Ratio, during the year ended December 31, 2020 is as follows (in thousands, except for share, per share, and contractual term data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options Outstanding Restricted Stock Units ​ Number of ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Shares Number of ​ ​ Weighted- ​ ​ ​ Weighted- ​ Available for Shares Weighted- Average ​ ​ Number of Average ​ Issuance Outstanding Average Remaining ​ Aggregate Plan Grant Date ​ Under the Under the Exercise Contractual ​ Intrinsic shares Fair Value ​ Plan Plan Price Term (Years) ​ Value outstanding per share Balance at December 31, 2019 3,855,385 ​ 38,794,307 ​ $ 0.14 ​ 7.67 ​ $ 13,056 ​ Recapitalization Impact (975,027) ​ (9,811,081) ​ 0.05 ​ ​ ​ Balance at December 31, 2019 2,880,358 ​ 28,983,226 ​ $ 0.19 ​ 7.67 ​ $ 13,056 — ​ $ — Additional shares authorized 62,903,028 ​ ​ ​ ​ ​ Options and restricted stock units granted (36,074,010) ​ 35,732,754 ​ 6.70 ​ ​ ​ ​ 341,256 ​ 17.68 Options exercised (1) — ​ (20,138,817) ​ 0.78 ​ ​ ​ ​ — ​ — Options and restricted stock units canceled 5,791,227 ​ (6,172,670) ​ 0.51 ​ ​ ​ ​ — ​ — Balance at December 31, 2020 35,500,603 ​ 38,404,493 ​ $ 5.89 ​ 8.27 ​ $ 542,074 341,256 ​ $ 17.68 Exercisable at December 31, 2019 ​ ​ ​ 15,225,162 ​ $ 0.08 ​ ​ 6.85 ​ $ 8,492 ​ Exercisable at December 31, 2020 ​ ​ ​ 14,248,234 ​ $ 0.18 ​ ​ 6.45 ​ $ 282,364 ​ Unvested at December 31, 2019 ​ ​ ​ 13,758,064 ​ $ 0.31 ​ ​ 8.58 ​ $ 4,564 ​ Unvested at December 31, 2020 ​ ​ ​ 24,156,259 ​ $ 9.25 ​ ​ 9.34 ​ $ 259,710 ​ (1) The number of options exercised includes early exercises related to the Executive grants noted below.
Summary of fair value of stock option valuation assumptions	The assumptions used to estimate the fair value of stock options granted and the resulting fair values for the three and six months ended June 30, 2021 and 2020 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, ​ Six Months Ended June 30, ​ 2021 (1) 2020 2021 (1) 2020 Expected volatility ​ ​ 48.71 % 47.99% – 48.79 % ​ 48.71 % ​ 47.99% – 48.79 % Risk-free interest rate ​ ​ 0.02 % 0.34% – 0.59 % ​ 0.02 % ​ 0.34% – 1.44 % Expected term (in years) ​ ​ 0.25 ​ 5.00 – 6.18 ​ ​ 0.25 ​ 5.00 – 6.18 ​ Expected dividend yield ​ ​ — ​ — ​ ​ — ​ — ​ Weighted average estimated fair value of stock options granted during the period ​ $ 15.63 ​ $ 2.58 ​ $ 15.63 ​ $ 2.42 ​	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 ​ 2018 Expected volatility ​ 45.00%  – 50.00 % ​ 47.17% – 55.47 % ​ 47.69% – 49.17 % Risk-free interest rate ​ 0.27% – 1.44 % ​ 1.57% – 2.64 % ​ 2.60% – 3.06 % Expected term (in years) ​ 4.14 – 6.25 ​ 5.00 – 6.86 ​ 5.49 – 6.13 ​ Expected dividend yield ​ — ​ — ​ — ​ Weighted average estimated fair value of stock options granted during the year $ 5.06 $ 0.21 $ 0.11 ​

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of components of income tax expense (Benefit)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 Current: ​ ​ ​ Federal ​ $ — ​ $ — ​ $ — State ​ 115 ​ — ​ — Total Current ​ 115 ​ — ​ — Deferred: ​ ​ ​ Federal ​ — ​ — ​ — State ​ — ​ — ​ — Total Deferred ​ — ​ — ​ — Provision for income taxes ​ $ 115 ​ $ — ​ $ —
Schedule of effective income tax rate reconciliation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 ​ (Restated) ​ ​ ​ ​ ​ ​ U.S. Federal provision (benefit) ​ ​ ​ ​ ​ ​ ​ ​ ​ At statutory rate ​ $ (30,533) ​ $ (5,956) ​ $ (5,608) State taxes ​ 90 ​ — ​ — Valuation allowance ​ 26,245 ​ 6,320 ​ 5,671 Stock based compensation ​ (7,257) ​ (182) ​ (141) Permanent differences related to fair value adjustments ​ 8,573 ​ — ​ — Other permanent differences ​ 2,997 ​ (182) ​ 78 Total ​ $ 115 ​ $ — ​ $ —
Schedule of deferred tax assets and liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Deferred tax assets: ​ ​ ​ ​ Net operating loss carryforwards ​ $ 47,864 $ 21,309 Stock-based compensation ​ 2,492 1,646 Reserves and accruals ​ 1,239 513 Other ​ 291 2 Total deferred tax assets ​ $ 51,886 $ 23,470 Less: valuation allowance ​ (51,859) (23,455) Deferred tax assets, net of valuation allowance ​ $ 27 $ 15 Deferred tax liabilities: ​ ​ ​ ​ ​ Fixed assets ​ (27) (15) Total deferred tax liabilities ​ $ (27) $ (15) Net deferred tax assets ​ $ — $ —

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Schedule of earnings per share, basic and diluted	The following table sets forth the computation of basic and diluted loss per Class A common stock and Class B common stock (in thousands, except for share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, ​ Six Months Ended June 30, ​ 2021 2020 2021 2020 Numerator: ​ ​ ​ ​ Net loss – Basic and Diluted ​ $ (79,595) ​ $ (20,157) ​ $ (133,187) ​ $ (35,679) Denominator: ​ ​ ​ ​ Weighted average common shares outstanding – Basic and Diluted ​ 385,945,332 ​ 289,823,175 ​ 371,519,800 ​ 284,054,689 Net loss per share attributable to common stockholders – Basic and Diluted ​ $ (0.21) ​ $ (0.07) ​ $ (0.36) ​ $ (0.13)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 ​ ​ ​ (Restated) ​ ​ ​ ​ ​ ​ Numerator: ​ ​ ​ Net loss – basic and diluted ​ $ (145,510) ​ $ (23,605) ​ $ (27,780) Denominator: ​ ​ ​ Weighted average common shares outstanding – basic and diluted ​ 294,549,146 ​ 261,228,108 ​ 236,040,717 Net loss per share attributable to common stockholders – basic and diluted ​ $ (0.49) ​ $ (0.09) ​ $ (0.12)
Schedule of antidilutive securities excluded from computation of earnings per share	The following outstanding common stock equivalents were considered antidilutive, and therefore, excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented (share numbers are not in thousands): ​ ​ ​ ​ ​ ​ ​ ​ Number of Securities Outstanding at ​ ​ June 30, ​ 2021 2020 Common and preferred stock warrants 7,623,436 4,865,722 Common stock options 44,929,906 40,075,953 Restricted stock units 3,147,553 — Total 55,700,895 44,941,675	The following outstanding common stock equivalents were considered antidilutive, and therefore, excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented (share numbers are not in thousands): ​ ​ ​ ​ ​ ​ ​ ​ Number of Securities ​ ​ Outstanding at December 31, ​ 2020 2019 2018 Convertible promissory notes ​ — ​ — ​ 12,099,120 Common and preferred stock warrants 22,314,778 3,635,180 3,087,307 Common stock options 51,735,883 37,206,199 30,911,188 Restricted stock units 341,256 — — Earnout shares 10,000,000 — — Total 84,391,917 40,841,379 46,097,615

Description of the Business a_2

Description of the Business and Basis of Presentation (Details)	Jun. 30, 2021	Dec. 31, 2020	Dec. 16, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recapitalization exchange ratio	0.7471%	0.7471%	0.7471%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 02, 2021	Dec. 16, 2020	Mar. 10, 2020	Mar. 02, 2020	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Concentration Risk [Line Items]
Reduction to revenue, end-user incentives					$ 18,700	$ 36,200	$ 13,600		$ 23,600		$ 51,300	$ 27,700	$ 11,600
Sales and marketing expense, end-user incentive					42,000		21,500	$ 75,300	37,200		91,500	45,200	18,700
Restricted Cash included in other long-term assets and other current assets as of December 31, 2020 and 2019, respectively					2,920			2,920			2,920	2,920
Advertising costs					$ 47,100		$ 25,600	101,600	$ 52,600		$ 136,800	53,500	25,300
Change to redemption value								$ 409,500		$ 866,000		$ 62,500	$ 18,800
Number of shares issued in private placement (in shares)		15,853,052		69,000,000
Stock sold, price per share (in dollars per share)		$ 10		$ 10						$ 43.11
Warrant exercise price (in dollars per share)	$ 11.50		$ 11.50		$ 11.50			$ 11.50
Sponsor
Concentration Risk [Line Items]
Warrants forfeited (in shares)		5,016,666		5,016,666
Public Warrant
Concentration Risk [Line Items]
Number of shares issued in private placement (in shares)	17,250,000		17,250,000
Number of shares called by each warrant (in shares)				11.50
Warrant exercise price (in dollars per share)				$ 11.50
Warrants outstanding (in shares)					7,623,436			7,623,436			17,249,977
Private Warrant
Concentration Risk [Line Items]
Number of shares issued in private placement (in shares)	10,033,333		10,033,333	10,033,333
Stock sold, price per share (in dollars per share)				$ 1.50
Warrant exercise price (in dollars per share)				$ 11.50
Warrants outstanding (in shares)					5,016,666			5,016,666			5,016,666
Class A common stock, par value $0.0001 per share
Concentration Risk [Line Items]
Number of shares issued in private placement (in shares)		15,853,052
Number of shares per unit (in shares)				1
Stock sold, price per share (in dollars per share)		$ 10
Number of shares called by each warrant (in shares)	1		1
Class A common stock, par value $0.0001 per share | Public Warrant
Concentration Risk [Line Items]
Number of shares called by each warrant (in shares)				1
Class A common stock, par value $0.0001 per share | Private Warrant
Concentration Risk [Line Items]
Number of shares called by each warrant (in shares)				1
Minimum
Concentration Risk [Line Items]
Useful life											3 years
Maximum
Concentration Risk [Line Items]
Useful life											5 years
Revenue | Customer Concentration Risk | Game Developer A
Concentration Risk [Line Items]
Concentration risk, percentage					42.00%		61.00%	42.00%	66.00%		59.00%	83.00%	70.00%
Revenue | Customer Concentration Risk | Game Developer B
Concentration Risk [Line Items]
Concentration risk, percentage					40.00%		28.00%	40.00%	21.00%		28.00%
Revenue | Customer Concentration Risk | Game Developer C
Concentration Risk [Line Items]
Concentration risk, percentage												7.00%	16.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Cash and cash equivalents	$ 692,778	$ 262,728		$ 25,628
Restricted Cash included in other long-term assets and other current assets as of December 31, 2020 and 2019, respectively	2,920	2,920		2,920
Cash, cash equivalents and restricted cash	$ 695,698	$ 265,648	$ 71,861	$ 28,548	$ 22,540	$ 7,025

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Useful Lives (Details)	12 Months Ended
	Dec. 31, 2020
Computer equipment and servers
Property, Plant and Equipment [Line Items]
Useful life	3 years
Capitalized internal-use software
Property, Plant and Equipment [Line Items]
Useful life	3 years
Office equipment and other
Property, Plant and Equipment [Line Items]
Useful life	5 years

Restatement of Consolidated F_3

Restatement of Consolidated Financial Statements (Restatement Adjustments) (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended				6 Months Ended		12 Months Ended
		Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020		Dec. 31, 2019	Dec. 31, 2018	Dec. 16, 2020	Dec. 15, 2020	Dec. 31, 2017
Assets
Total current assets		$ 708,571				$ 708,571		$ 273,219		$ 35,092
Total assets		720,458				720,458		282,421		38,856
Liabilities and stockholders' equity
Total current liabilities		124,934				124,934		47,356		10,481
Long-term common stock warrant liabilities		60,688				60,688		178,232	[1]
Total liabilities		$ 185,646				$ 185,646		$ 225,634		$ 20,191
Stockholders' equity:
Preferred stock, par value (in dollars per share)		$ 0.0001				$ 0.0001		$ 0.0001		$ 0.0001		$ 0.0001
Preferred stock, shares authorized (in shares)		10,000,000				10,000,000		10,000,000		10,000,000		10,000,000
Preferred stock, shares outstanding (in shares)		0				0		0		0
Preferred stock, shares issued (in shares)		0				0		0		0
Preferred stock $0.0001 par value; 10 million shares authorized - 0 issued and outstanding as of December 31, 2020 and 2019
Common stock, shares issued (in shares)								292,000,000
Common stock, shares outstanding (in shares)		328,000,000				328,000,000						369,797,524	56,620,419
Common stock, par value (in dollars per share)		$ 0.0001				$ 0.0001		$ 0.0001		$ 0.0001
Common stock, shares authorized (in shares)		625,000,000				625,000,000		625,000,000		625,000,000
Common stock $0.0001 par value; 625 million shares authorized; Class A common stock - 500 million shares authorized; 292 million and 212 million shares issued and outstanding as of December 31, 2020 and 2019, respectively; Class B common stock - 125 million shares authorized; 78 million and 74 million shares issued and outstanding as of December 31, 2020 and 2019, respectively		$ 39				$ 39		$ 37		$ 29
Additional paid-in capital		906,275				906,275		295,065		108,892
Accumulated deficit		(371,502)				(371,502)		(238,315)		(90,256)
Total stockholders' equity		534,812	$ 588,911	$ 53,597	$ 3,741	534,812	$ 53,597	56,787		18,665	$ 1,076			$ 3,766
Total liabilities and stockholders' equity		720,458				720,458		282,421		38,856
Consolidated Statement of Operations
Revenue		89,491		58,878		173,168	102,437	230,115		119,872	50,778
Total cost and expenses		139,481		71,466		274,626	130,257	329,736		144,700	76,323
Loss from operations		(49,990)		(12,588)		(101,458)	(27,820)	(99,621)		(24,828)	(25,545)
Change in fair value of common stock warrant liabilities		(29,595)				(31,703)		(23,049)
Loss before income taxes		(79,530)		(20,129)		(133,080)	(35,626)	(145,395)		(23,605)	(27,780)
Provision for income taxes		65		28		107	53	115		0	0
Net loss		$ (79,595)	(53,592)	$ (20,157)	(15,522)	$ (133,187)	$ (35,679)	$ (145,510)		$ (23,605)	$ (27,780)
Net loss per share attributable to common stockholders - basic and diluted		$ (0.21)		$ (0.07)		$ (0.36)	$ (0.13)	$ (0.49)		$ (0.09)	$ (0.12)
Weighted average common shares outstanding - basic and diluted		385,945,332		289,823,175		371,519,800	284,054,689	294,549,146		261,228,108	236,040,717
Statement of Stockholders' Equity [Abstract]
Net Business Combination and PIPE financing (Restated)								$ 75,243
Net loss		$ (79,595)	(53,592)	$ (20,157)	(15,522)	$ (133,187)	$ (35,679)	(145,510)		$ (23,605)	$ (27,780)
Balance at December 31, 2020		534,812	588,911	53,597	3,741	534,812	53,597	56,787		18,665	1,076			3,766
Consolidated Statement of Cash Flows
Net loss		$ (79,595)	$ (53,592)	$ (20,157)	$ (15,522)	(133,187)	(35,679)	(145,510)		(23,605)	(27,780)
Change in fair value of common stock warrant liabilities								23,049
Net cash used in operating activities						$ (64,990)	$ (9,316)	(56,232)		$ (21,937)	$ (16,948)
As Previously Reported
Assets
Total current assets								273,219
Total assets								282,421
Liabilities and stockholders' equity
Total current liabilities								47,356
Total liabilities								47,402
Stockholders' equity:
Preferred stock $0.0001 par value; 10 million shares authorized - 0 issued and outstanding as of December 31, 2020 and 2019
Common stock $0.0001 par value; 625 million shares authorized; Class A common stock - 500 million shares authorized; 292 million and 212 million shares issued and outstanding as of December 31, 2020 and 2019, respectively; Class B common stock - 125 million shares authorized; 78 million and 74 million shares issued and outstanding as of December 31, 2020 and 2019, respectively								37
Additional paid-in capital								450,248
Accumulated deficit								(215,266)
Total stockholders' equity								235,019						(13,274)
Total liabilities and stockholders' equity								282,421
Consolidated Statement of Operations
Revenue								230,115
Total cost and expenses								329,736
Loss from operations								(99,621)
Loss before income taxes								(122,346)
Provision for income taxes								115
Net loss								$ (122,461)
Net loss per share attributable to common stockholders - basic and diluted								$ (0.42)
Weighted average common shares outstanding - basic and diluted								294,549,146
Statement of Stockholders' Equity [Abstract]
Net Business Combination and PIPE financing (Restated)								$ 230,426
Net loss								(122,461)
Balance at December 31, 2020								235,019						$ (13,274)
Consolidated Statement of Cash Flows
Net loss								(122,461)
Net cash used in operating activities								(56,232)
Restatement Adjustment
Liabilities and stockholders' equity
Long-term common stock warrant liabilities	[1]							178,232
Total liabilities								178,232
Stockholders' equity:
Preferred stock $0.0001 par value; 10 million shares authorized - 0 issued and outstanding as of December 31, 2020 and 2019
Additional paid-in capital	[1]							(155,183)
Accumulated deficit	[2]							(23,049)
Total stockholders' equity								(178,232)
Consolidated Statement of Operations
Change in fair value of common stock warrant liabilities	[2]							(23,049)
Loss before income taxes								(23,049)
Net loss	[2]							$ (23,049)
Net loss per share attributable to common stockholders - basic and diluted								$ (0.07)
Statement of Stockholders' Equity [Abstract]
Net Business Combination and PIPE financing (Restated)	[1]							$ (155,183)
Net loss	[2]							(23,049)
Balance at December 31, 2020								(178,232)
Consolidated Statement of Cash Flows
Net loss	[2]							(23,049)
Change in fair value of common stock warrant liabilities	[2]							$ 23,049
Class A common stock, par value $0.0001 per share
Stockholders' equity:
Common stock, shares issued (in shares)		328,000,000				328,000,000		292,000,000		212,000,000
Common stock, shares outstanding (in shares)								292,000,000		212,000,000			102,614,847
Common stock, par value (in dollars per share)		$ 0.0001				$ 0.0001		$ 0.0001		$ 0.0001
Common stock, shares authorized (in shares)		500,000,000				500,000,000		500,000,000		500,000,000		500,000,000
Class B Common Stock
Stockholders' equity:
Preferred stock, shares authorized (in shares)												10,000,000
Common stock, shares issued (in shares)		69,000,000				69,000,000		78,000,000		74,000,000
Common stock, shares outstanding (in shares)		69,000,000				69,000,000		78,000,000		74,000,000			332,690,933
Common stock, par value (in dollars per share)		$ 0.0001				$ 0.0001		$ 0.0001
Common stock, shares authorized (in shares)		125,000,000				125,000,000		125,000,000		125,000,000		125,000,000
[1]	Reclassification of common stock warrants from equity classified to liability classified.
[2]	Amounts represent the fair value adjustments related to the revaluation of liability classified common stock warrants and transaction costs and advisor fees incurred by Skillz attributable to the liability classified common stock warrants.

Restatement of Consolidated F_4

Restatement of Consolidated Financial Statements (Narrative) (Details) - USD ($) $ in Thousands	4 Months Ended	6 Months Ended	12 Months Ended
	May 13, 2021	Jun. 30, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Proceeds from exercise of common stock warrants		$ 109,521	$ 382
Subsequent Event
Subsequent Event [Line Items]
Warrants exercised (in shares)	9,518,203
Proceeds from exercise of common stock warrants	$ 109,500

Business Combination - Narrativ

Business Combination - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 16, 2020	Mar. 02, 2020	Sep. 30, 2020	Dec. 31, 2020	Jun. 30, 2021	Dec. 31, 2019
Business Acquisition [Line Items]
Recapitalization exchange ratio	0.7471%			0.7471%	0.7471%
Shares in escrow (in shares)	10,000,000
Shares authorized (in shares)	635,000,000			635,000,000
Common stock, par value (in dollars per share)				$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, par value (in dollars per share)	$ 0.0001			$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)				625,000,000	625,000,000	625,000,000
Preferred stock, shares authorized (in shares)	10,000,000			10,000,000	10,000,000	10,000,000
Number of shares issued in private placement (in shares)	15,853,052	69,000,000
Stock sold, price per share (in dollars per share)	$ 10	$ 10	$ 43.11
Aggregate consideration	$ 158,500		$ 11,700
Old Skillz, Stock Election Shareholders
Business Acquisition [Line Items]
Shares outstanding (in shares)	359,518,849
Old Skillz, Cash Election Shareholders
Business Acquisition [Line Items]
Shares outstanding (in shares)	75,786,931
Cash consideration	$ 566,204,152
Class A common stock, par value $0.0001 per share
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)				$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	500,000,000			500,000,000	500,000,000	500,000,000
Number of shares issued in private placement (in shares)	15,853,052
Stock sold, price per share (in dollars per share)	$ 10
Aggregate consideration	$ 158,500
Class A common stock, par value $0.0001 per share | Old Skillz, Stock Election Shareholders
Business Acquisition [Line Items]
Merger consideration in shares (in shares)	191,932,860
Class B Common Stock
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)				$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	125,000,000			125,000,000	125,000,000	125,000,000
Preferred stock, shares authorized (in shares)	10,000,000
Class B Common Stock | Old Skillz, Stock Election Shareholders
Business Acquisition [Line Items]
Merger consideration in shares (in shares)	76,663,551
Old Skillz, Cash Election Shareholders
Business Acquisition [Line Items]
Cash consideration				$ 566,204
Sponsor | Class A common stock, par value $0.0001 per share
Business Acquisition [Line Items]
Shares released if earnout conditions met (in shares)	5,000,000
Old Skillz Stockholders | Class A common stock, par value $0.0001 per share
Business Acquisition [Line Items]
Shares released if earnout conditions met (in shares)	5,000,000

Business Combinations - Reconci

Business Combinations - Reconciliation to Statement of Cash Flows and Statement of Equity (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Business Acquisition [Line Items]
Cash - Private Placement Financing	$ 158,531
Net cash contributions from Business Combination and PIPE Financing	246,484
Noncash Fair Value Of Warrants	(155,183)
Less: accrued transaction costs and advisor fees	(16,058)
Net Business Combination and PIPE financing (Restated)	75,243
Offering costs	1,000
Old Skillz, Cash Election Shareholders
Business Acquisition [Line Items]
Less: cash consideration paid to Old Skillz stockholders	(566,204)
FEAC
Business Acquisition [Line Items]
Cash - FEAC trust and cash, net of redemptions	689,979
Non-cash net assets assumed from FEAC	0
Less: transaction costs and advisory fees incurred by FEAC	$ (35,822)

Business Combinations - Schedul

Business Combinations - Schedule of Shares Issued (Details) - shares	Dec. 16, 2020	Dec. 15, 2020	Dec. 31, 2020
Business Combination, Shares Outstanding [Roll Forward]
Common stock, outstanding prior to Business Combination (in shares)	56,620,419
Earnout shares (in shares)	10,000,000
Total shares of common stock immediately after Business Combination (in shares)	369,797,524	56,620,419
Class A common stock, par value $0.0001 per share
Business Combination, Shares Outstanding [Roll Forward]
Common stock, outstanding prior to Business Combination (in shares)	102,614,847		212,000,000
Issuance of redeemable convertible Series E preferred stock (in shares)	15,853,052
Business Combination and Private Placement Financing shares- Class A common stock (in shares)	101,201,112
Total shares of common stock immediately after Business Combination (in shares)		102,614,847	292,000,000
Class B Common Stock
Business Combination, Shares Outstanding [Roll Forward]
Common stock, outstanding prior to Business Combination (in shares)	332,690,933		74,000,000
Total shares of common stock immediately after Business Combination (in shares)		332,690,933	78,000,000
Common Shareholders [Member]
Business Combination, Shares Outstanding [Roll Forward]
Common stock (in shares)	68,997,860
FEAC sponsor shares
Business Combination, Shares Outstanding [Roll Forward]
Common stock (in shares)	6,350,200
FEAC
Business Combination, Shares Outstanding [Roll Forward]
Common stock, outstanding prior to Business Combination (in shares)	69,000,000
Less: redemption of FEAC shares (in shares)		(2,140)
Total shares of common stock immediately after Business Combination (in shares)		69,000,000
Old Skillz | Class A common stock, par value $0.0001 per share
Business Combination, Shares Outstanding [Roll Forward]
Old Skillz shares (in shares)	191,932,861
Old Skillz | Class B Common Stock
Business Combination, Shares Outstanding [Roll Forward]
Old Skillz shares (in shares)	76,663,551

Balance Sheet Components - Prep

Balance Sheet Components - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Credit card processing reserve	$ 7,763	$ 5,854	$ 2,650
Prepaid expenses	5,932	3,772	2,460
Other current assets	913	865	4,354
Prepaid expenses and other current assets	$ 14,608	$ 10,491	$ 9,464

Balance Sheet Components - Narr

Balance Sheet Components - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Impairment charges				$ 3,395	$ 3,573
Depreciation and amortization	$ 500	$ 300	$ 1,102	$ 635	1,609	$ 711	$ 404
December 2019 Lease | Office space
Property, Plant and Equipment [Line Items]
Impairment charges					$ 3,400

Balance Sheet Components - Prop

Balance Sheet Components - Property and Equipment, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 9,641	$ 8,133	$ 4,912
Accumulated depreciation and amortization	(3,940)	(2,841)	(1,264)
Property and equipment, net	5,701	5,292	3,648
Capitalized internal-use software
Property, Plant and Equipment [Line Items]
Total property and equipment	6,569	6,167	3,554
Computer equipment and servers
Property, Plant and Equipment [Line Items]
Total property and equipment	866	631	458
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Total property and equipment	184	184	238
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total property and equipment	114	114	143
Construction in progress
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 1,908	$ 1,037	$ 519

Balance Sheet Components - Othe

Balance Sheet Components - Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Accrued sales and marketing expenses	$ 14,275	$ 7,204	$ 1,630
Accrued compensation	9,496	3,825	2,531
End-user liability, net	4,131	2,789	1,418
Accrued developer revenue share	1,378	907	540
Other accrued expenses	6,251	4,893	1,418
Other current liabilities	$ 35,531	$ 19,618	$ 7,537

Fair Value Measurements- Unobse

Fair Value Measurements- Unobservable Inputs (Details) $ in Thousands	Sep. 10, 2020USD ($)
Fair Value Disclosures [Abstract]
Redeemable Convertible Series E preferred stock forward contract liability	$ 21,688
Input	9.17

Fair Value Measurements - Unobs

Fair Value Measurements - Unobservable Input Reconciliation (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value as of December 31, 2019	$ 0
Issuance of the Redeemable convertible Series E preferred stock forward contract liability	0
Change in fair value	21,688
Settlement of the Redeemable convertible Series E preferred stock forward contract liability	(21,688)
Fair value as of December 31, 2020	$ 0

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Fair Values (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020		Dec. 16, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term common stock warrant liabilities	$ 60,688	$ 178,232	[1]
Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	138,295	178,232
Level 1 | Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	77,607	124,545
Level 3 | Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	60,688	53,687
Public Warrant | Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term common stock warrant liabilities	77,607	124,545
Public Warrant | Level 1 | Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term common stock warrant liabilities	77,607	124,545
Private Warrant
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term common stock warrant liabilities	60,700	53,700		$ 43,900
Private Warrant | Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term common stock warrant liabilities	60,688	53,687
Private Warrant | Level 3 | Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term common stock warrant liabilities	$ 60,688	$ 53,687
[1]	Reclassification of common stock warrants from equity classified to liability classified.

Fair Value Measurements - Addit

Fair Value Measurements - Additional information (Details) - USD ($) $ in Thousands	Dec. 16, 2020	Jun. 30, 2021	Jun. 30, 2021	Dec. 31, 2020		Dec. 31, 2019
Class of Stock [Line Items]
Cash and cash equivalents		$ 692,778	$ 692,778	$ 262,728		$ 25,628
Long-term common stock warrant liabilities		60,688	60,688	178,232	[1]
Change in fair value of common stock warrant liabilities		29,595	31,703	23,049
Shares in escrow (in shares)	10,000,000
Fair value	$ 172,300
Private Warrant
Class of Stock [Line Items]
Long-term common stock warrant liabilities	$ 43,900	60,700	60,700	53,700
Change in fair value of common stock warrant liabilities		$ 10,800	$ 7,000	$ 53,700
Class A common stock, par value $0.0001 per share | Sponsor
Class of Stock [Line Items]
Shares released if earnout conditions met (in shares)	5,000,000
Class A common stock, par value $0.0001 per share | Old Skillz Stockholders
Class of Stock [Line Items]
Shares released if earnout conditions met (in shares)	5,000,000
[1]	Reclassification of common stock warrants from equity classified to liability classified.

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Unamortized debt discount	$ 0	$ (372)
Net carrying amount	0	9,628
2019 Mezzanine Term Loan | Loans Payable
Debt Instrument [Line Items]
2019 Mezzanine Term Loan	$ 0	10,000
Net carrying amount		$ 10,000

Long-Term Debt - Additional inf

Long-Term Debt - Additional information (Details) - USD ($) $ in Thousands	1 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2020
Debt Instrument [Line Items]
Net carrying amount		$ 9,628	$ 0
Loss on debt extinguishment	$ 400
Loans Payable | 2019 Mezzanine Term Loan
Debt Instrument [Line Items]
Face amount		40,000
Face amount immediately available		30,000
Face amount available upon milestone achievement		$ 10,000
Interest rate		9.75%
Net carrying amount		$ 10,000
Debt repayment	$ 10,000
Prime Rate | Loans Payable | 2019 Mezzanine Term Loan
Debt Instrument [Line Items]
Basis spread on floating rate		5.00%

Commitment and Contingencies (D

Commitment and Contingencies (Details) $ in Thousands	Dec. 31, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
2021	$ 4,528
2022	2,498
2023	2,368
2024	2,439
2025	2,513
Thereafter	11,795
Future minimum lease payments	$ 26,141

Commitment and Contingencies -

Commitment and Contingencies - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	May 31, 2019
Lessee, Lease, Description [Line Items]
Lease liability to be paid		$ 26,141
Impairment charges	$ 3,395	3,573
Rent expense		6,500	$ 1,900	$ 1,200
Office space | May 2019 Lease
Lessee, Lease, Description [Line Items]
Lease liability to be paid					$ 25,600
Tenant improvement allowance					$ 2,500
Office space | December 2019 Lease
Lessee, Lease, Description [Line Items]
Lease liability to be paid			$ 8,800
Impairment charges		$ 3,400

Retirement Plans (Details)

Retirement Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Retirement Plans
Contributions	$ 100,000	$ 0	$ 0

Common Stock Warrants (Details)

Common Stock Warrants (Details)	Mar. 02, 2021$ / sharesshares	Dec. 16, 2020Dshares	Mar. 10, 2020$ / sharesshares	Mar. 02, 2020$ / sharesshares	Jun. 30, 2021D$ / sharesshares	Dec. 31, 2020D$ / sharesshares
Class of Warrant or Right [Line Items]
Number of shares issued in private placement (in shares)		15,853,052		69,000,000
Warrant exercise price (in dollars per share) | $ / shares	$ 11.50		$ 11.50		$ 11.50
Minimum number of days for written notice of redemption | D					30	30
Warrant redemption, sale price of common stock for warrants to be redeemed (in dollars per share) | $ / shares					$ 18	$ 18
Warrant redemption, number of trading days | D					20	20
Warrant redemption, number of consecutive trading days | D					30	30
Sponsor
Class of Warrant or Right [Line Items]
Warrants forfeited (in shares)		5,016,666		5,016,666
Public Warrant
Class of Warrant or Right [Line Items]
Warrants outstanding (in shares)					7,623,436	17,249,977
Number of shares issued in private placement (in shares)	17,250,000		17,250,000
Number of shares called by each warrant (in shares)				11.50
Warrant exercise price (in dollars per share) | $ / shares				$ 11.50
Redemption price (in dollars per share) | $ / shares					$ 0.01	$ 0.01
Private Warrant
Class of Warrant or Right [Line Items]
Warrants outstanding (in shares)					5,016,666	5,016,666
Number of shares issued in private placement (in shares)	10,033,333		10,033,333	10,033,333
Warrant exercise price (in dollars per share) | $ / shares				$ 11.50
Number of days to become transferable, assignable or saleable | D		30			30
Class A common stock, par value $0.0001 per share
Class of Warrant or Right [Line Items]
Number of shares issued in private placement (in shares)		15,853,052
Number of shares called by each warrant (in shares)	1		1
Class A common stock, par value $0.0001 per share | Public Warrant
Class of Warrant or Right [Line Items]
Number of shares called by each warrant (in shares)				1
Class A common stock, par value $0.0001 per share | Private Warrant
Class of Warrant or Right [Line Items]
Number of shares called by each warrant (in shares)				1

Stockholders' Equity (Details)

Stockholders' Equity (Details) $ / shares in Units, $ in Thousands	Dec. 16, 2020USD ($)$ / sharesshares	Dec. 15, 2020$ / sharesshares	Sep. 30, 2020USD ($)$ / shares	Jun. 30, 2020	Sep. 30, 2019USD ($)$ / shares	Mar. 31, 2019USD ($)	May 31, 2020USD ($)$ / shares	Dec. 31, 2020USD ($)Vote$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Jun. 30, 2021Vote$ / sharesshares	Mar. 02, 2021$ / sharesshares	Dec. 06, 2020shares	Mar. 10, 2020$ / sharesshares	Mar. 02, 2020$ / shares
Class of Stock [Line Items]
Recapitalization exchange ratio	0.7471%							0.7471%		0.7471%
Shares authorized (in shares)	635,000,000							635,000,000
Common stock, shares authorized (in shares)								625,000,000	625,000,000	625,000,000
Common stock, par value (in dollars per share) | $ / shares								$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000							10,000,000	10,000,000	10,000,000
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.0001							$ 0.0001	$ 0.0001	$ 0.0001
Warrant exercise price (in dollars per share) | $ / shares										$ 11.50	$ 11.50		$ 11.50
Shares issued for each share of preferred stock (in shares)		10
Aggregate consideration | $	$ 158,500		$ 11,700
Stock sold, price per share (in dollars per share) | $ / shares	$ 10		$ 43.11											$ 10
Carrying value of long-term debt and accrued interest converted to redeemable convertible preferred stock | $					$ 9,800	$ 5,000			$ 14,852
Change in fair value | $								$ 21,700
Stock split				10
Private Warrant
Class of Stock [Line Items]
Warrants outstanding (in shares)								48,135
Old Skillz
Class of Stock [Line Items]
Warrant exercise price (in dollars per share) | $ / shares		$ 1.4991
Class A common stock, par value $0.0001 per share
Class of Stock [Line Items]
Common stock, votes per share | Vote								1		1
Common stock, shares authorized (in shares)	500,000,000							500,000,000	500,000,000	500,000,000
Common stock, par value (in dollars per share) | $ / shares								$ 0.0001	$ 0.0001	$ 0.0001
Number of shares called by each warrant (in shares)											1		1
Aggregate consideration | $	$ 158,500
Stock sold, price per share (in dollars per share) | $ / shares	$ 10
Class A common stock, par value $0.0001 per share | Old Skillz
Class of Stock [Line Items]
Number of shares called by each warrant (in shares)		1
Class B Common Stock
Class of Stock [Line Items]
Common stock, votes per share | Vote								20		20
Common stock, shares authorized (in shares)	125,000,000							125,000,000	125,000,000	125,000,000
Common stock, par value (in dollars per share) | $ / shares								$ 0.0001		$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000
Shares issued for each share of preferred stock (in shares)												10
Common stock
Class of Stock [Line Items]
Common stock issued upon conversion (in shares)	139,000,000
Common stock | Old Skillz
Class of Stock [Line Items]
Common stock issued upon conversion (in shares)		122,000,000
Series D-1 Preferred Stock
Class of Stock [Line Items]
Aggregate consideration | $					$ 25,000
Stock sold, price per share (in dollars per share) | $ / shares					$ 21.516
Series E Preferred Stock
Class of Stock [Line Items]
Aggregate consideration | $							$ 65,000
Stock sold, price per share (in dollars per share) | $ / shares							$ 43.11

Stock Based Compensation - Stoc

Stock Based Compensation - Stock-based compensation expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 15,774	$ 5,546	$ 26,719	$ 5,903	$ 23,757	$ 1,237	$ 6,680
Research and development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	2,215	817	3,422	1,022	6,110	181	361
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	2,550	957	4,388	1,073	4,505	111	114
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 11,009	$ 3,772	$ 18,909	$ 3,808	$ 13,142	$ 945	$ 6,205

Stock Based Compensation - Addi

Stock Based Compensation - Additional Information (Details) $ / shares in Units, $ in Thousands

Dec. 16, 2020USD ($)installmentshares

Jun. 08, 2020USD ($)Option$ / sharesshares

May 14, 2020USD ($)shares

Apr. 15, 2020USD ($)Option$ / sharesshares

Apr. 30, 2019USD ($)shares

Apr. 29, 2019USD ($)Option$ / sharesshares

Dec. 31, 2020USD ($)$ / sharesshares

Aug. 31, 2020USD ($)shares

May 31, 2020USD ($)

Jun. 30, 2021USD ($)$ / shares

Jun. 30, 2020USD ($)

Jun. 30, 2021USD ($)$ / sharesshares

Jun. 30, 2020USD ($)

Dec. 31, 2020USD ($)$ / sharesshares

Dec. 31, 2019USD ($)$ / sharesshares

Dec. 31, 2018USD ($)

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Unrecognized stock-based compensation expense

$ 156,900

$ 176,400

$ 176,400

$ 156,900

Unrecognized stock-based compensation expense, period for recognition

3 years 7 months 17 days

3 years 6 months 10 days

Aggregate intrinsic value

$ 4,000

$ 27,200

$ 11,800

$ 27,500

$ 89,900

$ 1,400

$ 500

Recapitalization exchange ratio

0.7471%

0.7471%

0.7471%

0.7471%

0.7471%

Exercise price (in dollars per share) | $ / shares

$ 9.25

$ 11.60

$ 11.60

$ 9.25

$ 0.31

Options, grant date fair value

$ 172,300

Total stock-based compensation expense

$ 15,774

5,546

$ 26,719

5,903

$ 23,757

$ 1,237

6,680

General and administrative

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Total stock-based compensation expense

11,009

3,772

18,909

3,808

13,142

945

6,205

Sales and marketing

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Total stock-based compensation expense

2,550

957

4,388

1,073

4,505

111

114

Research and development

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Total stock-based compensation expense

$ 2,215

$ 817

$ 3,422

$ 1,022

6,110

181

$ 361

Executive Officer

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options, grant date fair value

$ 23,500

Total stock-based compensation expense

$ 2,300

Options granted (in shares) | shares

2,757,886

Class B Common Stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Value of outstanding common stock

700

Common stock acquired

$ 11,000

Class B Common Stock | General and administrative

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Total stock-based compensation expense

2,300

$ 500

Class B Common Stock | Sales and marketing

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Total stock-based compensation expense

700

Class B Common Stock | Research and development

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Total stock-based compensation expense

$ 400

Restricted stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares issued (in shares) | shares

10,000,000

13,300,000

8,200,000

Legacy Equity Incentive Plans

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting period

36 months

Expiration period

10 years

2020 Omnibus Incentive Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

47,841,859

47,841,859

Percentage of stock outstanding

5.00%

5.00%

2020 Omnibus Incentive Plan | Class A common stock, par value $0.0001 per share

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

24,669,278

24,669,278

2020 Omnibus Incentive Plan | Class B Common Stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

8,172,581

8,172,581

2020 Omnibus Incentive Plan | Common Class A and B

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

15,000,000

15,000,000

2020 Omnibus Incentive Plan | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Expiration period

10 years

10 years

2019 CEO Executive Grant

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares issued (in shares) | shares

8,970,517

Number of stock options | Option

2

Exercise price (in dollars per share) | $ / shares

$ 0.43

Outstanding principal

$ 3,800

Interest rate

2.55%

Promissory note term

9 years

2019 CEO Executive Grant | Class A common stock, par value $0.0001 per share

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of stock options | Option

2

2019 CEO Executive Grant, First Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting period

4 years

Options, grant date fair value

$ 1,700

Total stock-based compensation expense

$ 700

Vesting percentage, waived

100.00%

2019 CEO Executive Grant, First Option | Stock options | Class A common stock, par value $0.0001 per share

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

2,990,172

2019 CEO Executive Grant, Second Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options, grant date fair value

$ 900

2019 CEO Executive Grant, Second Option | Stock options | Class A common stock, par value $0.0001 per share

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

5,980,344

2019 CEO Executive Grant, Second Option | Stock options | Minimum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Company valuation

$ 600,000

2019 CEO Executive Grant, Second Option | Stock options | Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Company valuation

$ 2,700,000

2020 CEO Executive Grant

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares issued (in shares) | shares

9,921,314

Exercise price (in dollars per share) | $ / shares

$ 1.15

Outstanding principal

$ 11,400

Interest rate

0.58%

Promissory note term

9 years

9 years

2020 CEO Executive Grant | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting period

4 years

Options, grant date fair value

$ 21,500

Total stock-based compensation expense

3,800

Vesting percentage, waived

100.00%

2020 CEO Executive Grant | Stock options | Class A common stock, par value $0.0001 per share

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

9,921,314

2020 CRO Executive Grant

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares issued (in shares) | shares

2,779,042

Number of stock options | Option

2

Exercise price (in dollars per share) | $ / shares

$ 1.15

Outstanding principal

$ 3,200

Interest rate

0.58%

2020 CRO Executive Grant | Stock options | Class B Common Stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

1,852,695

2020 CRO Executive Grant, First Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting period

4 years

Options, grant date fair value

$ 3,500

Total stock-based compensation expense

600

Vesting percentage, waived

100.00%

2020 CRO Executive Grant, Second Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options, grant date fair value

$ 2,000

2020 CRO Executive Grant, Second Option | Stock options | Class B Common Stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

926,347

2020 CRO Executive Grant, Second Option | Stock options | Minimum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Company valuation

$ 1,500,000

2020 CRO Executive Grant, Second Option | Stock options | Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Company valuation

$ 2,700,000

2020 CTO Executive Grant

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of stock options | Option

2

Exercise price (in dollars per share) | $ / shares

$ 1.33

2020 CTO Executive Grant, First Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting period

4 years

Options, grant date fair value

$ 9,000

Total stock-based compensation expense

900

Vesting percentage, waived

100.00%

2020 CTO Executive Grant, First Option | Stock options | Class B Common Stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

1,520,736

2020 CTO Executive Grant, Second Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options, grant date fair value

$ 3,700

2020 CTO Executive Grant, Second Option | Stock options | Class B Common Stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

919,862

2020 CTO Executive Grant, Second Option | Stock options | Minimum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Company valuation

$ 1,800,000

2020 CTO Executive Grant, Second Option | Stock options | Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Company valuation

$ 3,000,000

Option Agreements

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options, grant date fair value

$ 93,400

Total stock-based compensation expense

$ 800

Number of installments | installment

3

Option Agreements | Class A common stock, par value $0.0001 per share | Chief Revenue Officer

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

2,040,000

Option Agreements | Class B Common Stock | Chief Executive Officer

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Shares authorized (in shares) | shares

9,960,000

Tranche one | Executive Officer

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting percentage

25.00%

Tranche one | 2020 Omnibus Incentive Plan | Restricted stock units

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting period

1 year

1 year

Tranche one | 2020 CEO Executive Grant

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting percentage

25.00%

Tranche one | 2020 CRO Executive Grant, First Option

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting percentage

25.00%

Tranche one | 2020 CTO Executive Grant, First Option

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting percentage

25.00%

Tranche one | Option Agreements

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Trading days

10 days

Multiplier on volume weighted-average price on closing date

3.00%

Tranche two | Executive Officer

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting percentage

6.25%

Tranche two | 2019 CEO Executive Grant, First Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Accelerated vesting percentage

50.00%

Tranche two | 2020 CEO Executive Grant

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting percentage

6.25%

Tranche two | 2020 CRO Executive Grant, First Option

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting percentage

6.25%

Tranche two | 2020 CTO Executive Grant, First Option

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting percentage

6.25%

Tranche two | Option Agreements

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Multiplier on volume weighted-average price on closing date

4.00%

Tranche three | Legacy Equity Incentive Plans

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting percentage

25.00%

Tranche three | 2019 CEO Executive Grant, First Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Accelerated vesting percentage

100.00%

Tranche three | 2020 CEO Executive Grant | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Accelerated vesting percentage

50.00%

Tranche three | 2020 CRO Executive Grant, First Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Accelerated vesting percentage

50.00%

Tranche three | 2020 CTO Executive Grant, First Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Accelerated vesting percentage

50.00%

Tranche three | Option Agreements

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Multiplier on volume weighted-average price on closing date

5.00%

Tranche four | 2020 CEO Executive Grant | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Accelerated vesting percentage

100.00%

Tranche four | 2020 CRO Executive Grant, First Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Accelerated vesting percentage

100.00%

Tranche four | 2020 CTO Executive Grant, First Option | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Accelerated vesting percentage

100.00%

Stock Based Compensation - St_2

Stock Based Compensation - Stock activity (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Number of Shares Available for Issuance Under the Plan
Beginning balance (in shares)	35,500,603	2,880,358
Additional shares authorized (in shares)		62,903,028
Options and restricted stock units granted (in shares)	(3,147,553)	(36,074,010)
Options canceled (in shares)	3,260,091	5,791,227
Ending balance (in shares)	35,613,141	35,500,603	2,880,358
Number of Shares Outstanding Under the Plan
Beginning balance (in shares)	38,404,493	28,983,226
Options granted (in shares)		35,732,754
Options exercised (in shares)	(503,480)	(20,138,817)
Options canceled (in shares)	(2,985,501)	(6,172,670)
Ending balance (in shares)	34,915,512	38,404,493	28,983,226
Exercisable (in shares)	16,096,923	14,248,234	15,225,162
Unvested (in shares)	18,818,589	24,156,259	13,758,064
Weighted- Average Exercise Price
Beginning balance (in dollars per share)	$ 5.89	$ 0.19
Options granted (in dollars per share)	0	6.70
Options exercised (in dollars per share)	0.22	0.78
Options canceled (in dollars per share)	1.32	0.51
Ending balance (in dollars per share)	6.35	5.89	$ 0.19
Exercisable, weighted-average exercise price (in dollars per share)	0.21	0.18	0.08
Unvested, weighted-average exercise price (in dollars per share)	$ 11.60	$ 9.25	$ 0.31
Weighted-Average Remaining Contractual Term and Aggregate Intrinsic Value
Options outstanding, weighted-average remaining contractual term	7 years 5 months 8 days	8 years 3 months 7 days	7 years 8 months 1 day
Exercisable, weighted-average remaining contractual term	5 years 11 months 1 day	6 years 5 months 12 days	6 years 10 months 6 days
Unvested, weighted-average remaining contractual term	8 years 8 months 26 days	9 years 4 months 2 days	8 years 6 months 29 days
Options outstanding, aggregate intrinsic value	$ 536,745	$ 542,074	$ 13,056
Exercisable, aggregate intrinsic value	346,242	282,364	8,492
Unvested, aggregate intrinsic value	$ 190,503	$ 259,710	$ 4,564
Restricted stock units
Number of Plan shares outstanding
Outstanding at December 31, 2019 (in shares)	341,256	0
Restricted stock units granted (in shares)	3,147,553	341,256
Restricted stock units released (in shares)	0	0
Restricted stock units canceled (in shares)	(274,590)	0
Outstanding at December 31, 2019 (in shares)	3,214,219	341,256	0
Weighted-Average Grant Date Fair Value per share
Unvested at December 31, 2019 (in dollars per share)	$ 17.68	$ 0
Granted (in dollars per share)	21.82		$ 17.68
Vested (in dollars per share)	0	0
Forfeited (in dollars per share)	24.50	0
Unvested at December 31, 2020 (in dollars per share)	$ 21.15	$ 17.68	$ 0
As Previously Reported
Number of Shares Available for Issuance Under the Plan
Beginning balance (in shares)		3,855,385
Ending balance (in shares)			3,855,385
Number of Shares Outstanding Under the Plan
Beginning balance (in shares)		38,794,307
Ending balance (in shares)			38,794,307
Weighted- Average Exercise Price
Beginning balance (in dollars per share)		$ 0.14
Ending balance (in dollars per share)			$ 0.14
Retroactive application of recapitalization
Number of Shares Available for Issuance Under the Plan
Beginning balance (in shares)		(975,027)
Ending balance (in shares)			(975,027)
Number of Shares Outstanding Under the Plan
Beginning balance (in shares)		(9,811,081)
Ending balance (in shares)			(9,811,081)
Weighted- Average Exercise Price
Beginning balance (in dollars per share)		$ 0.05
Ending balance (in dollars per share)			$ 0.05

Stock Based Compensation - Fair

Stock Based Compensation - Fair value of stock options (Details) - $ / shares	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility, minimum		47.99%		47.99%
Expected volatility, maximum		48.79%		48.79%
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility, minimum					45.00%	47.17%	47.69%
Expected volatility, maximum	48.71%		48.71%		50.00%	55.47%	49.17%
Risk-free interest rate, minimum					0.27%	1.57%	2.60%
Risk-free interest rate, maximum	0.02%		0.02%		1.44%	2.64%	3.06%
Expected term (in years)	3 months		3 months
Expected dividend yield					0.00%	0.00%	0.00%
Weighted average estimated fair value of stock options granted during the year (in dollars per share)	$ 15.63	$ 2.58	$ 15.63	$ 2.42	$ 5.06	$ 0.21	$ 0.11
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)		5 years		5 years
Minimum | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)					4 years 1 month 20 days	5 years	5 years 5 months 26 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)		6 years 2 months 4 days		6 years 2 months 4 days
Maximum | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)					6 years 3 months	6 years 10 months 9 days	6 years 1 month 17 days

Income Taxes - Components of in

Income Taxes - Components of income tax provision (benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current:
Federal					$ 0	$ 0	$ 0
State					115	0	0
Total Current					115	0	0
Deferred:
Federal					0	0	0
State					0	0	0
Total Deferred					0	0	0
Provision for income taxes	$ 65	$ 28	$ 107	$ 53	$ 115	$ 0	$ 0

Income Taxes - Effective income

Income Taxes - Effective income tax rate reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
U.S. Federal provision (benefit)
At statutory rate					$ (30,533)	$ (5,956)	$ (5,608)
State taxes					90	0	0
Valuation allowance					26,245	6,320	5,671
Stock based compensation					(7,257)	(182)	(141)
Permanent differences related to fair value adjustments					8,573	0	0
Other permanent differences					2,997	(182)	78
Provision for income taxes	$ 65	$ 28	$ 107	$ 53	$ 115	$ 0	$ 0

Income Taxes - Deferred tax ass

Income Taxes - Deferred tax assets and liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Net operating loss carryforwards	$ 47,864	$ 21,309
Stock-based compensation	2,492	1,646
Reserves and accruals	1,239	513
Other	291	2
Total deferred tax assets	51,886	23,470
Less: valuation allowance	(51,859)	(23,455)
Deferred tax assets, net of valuation allowance	27	15
Deferred tax liabilities:
Fixed assets	(27)	(15)
Total deferred tax liabilities	(27)	(15)
Net deferred tax assets	$ 0	$ 0

Income Taxes - Additional infor

Income Taxes - Additional information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Federal
Operating Loss Carryforwards [Line Items]
Effective tax rate	21.00%
Net operating loss carryforwards	$ 201.3
Operating loss carryforwards not subject to expiration	165.3
State
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 64.9

Net Loss Per Share - Computatio

Net Loss Per Share - Computation of net loss per share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Numerator:
Net loss-basic and diluted	$ (79,595)	$ (20,157)	$ (133,187)	$ (35,679)
Net loss - basic and diluted					$ (145,510)	$ (23,605)	$ (27,780)
Denominator:
Weighted average common shares outstanding - basic and diluted	385,945,332	289,823,175	371,519,800	284,054,689	294,549,146	261,228,108	236,040,717
Net loss per share attributable to common stockholders - basic and diluted	$ (0.21)	$ (0.07)	$ (0.36)	$ (0.13)	$ (0.49)	$ (0.09)	$ (0.12)

Net Loss Per Share - Antidiluti

Net Loss Per Share - Antidilutive shares (Details) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	55,700,895	44,941,675	84,391,917	40,841,379	46,097,615
Convertible promissory notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)			0	0	12,099,120
Common and preferred stock warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)			22,314,778	3,635,180	3,087,307
Warrants to purchase one share of Class A common stock, each at an exercise price of $11.50 per share
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	7,623,436	4,865,722
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	44,929,906	40,075,953	51,735,883	37,206,199	30,911,188
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	3,147,553	0	341,256	0	0
Earnout shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)			10,000,000	0	0

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event	Jan. 31, 2021shares
Class B Common Stock
Subsequent Event [Line Items]
Shares to be released from escrow (in shares)	10,000,000
Sponsor | Class A common stock, par value $0.0001 per share
Subsequent Event [Line Items]
Shares to be released from escrow (in shares)	5,000,000
Old Skillz Stockholders | Class A common stock, par value $0.0001 per share
Subsequent Event [Line Items]
Shares to be released from escrow (in shares)	5,000,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 692,778	$ 262,728
Warrant exercise receivable	1,185
Prepaid expenses and other current assets	14,608	10,491
Total current assets	708,571	273,219
Property and equipment, net	5,701	5,292
Other long-term assets	6,186	3,910
Total assets	720,458	282,421
Current liabilities:
Accounts payable	11,071	22,039
Accrued professional fees	725	5,699
Short-term common stock warrant liabilities	77,607
Other current liabilities	35,531	19,618
Total current liabilities	124,934	47,356
Long-term common stock warrant liabilities	60,688	178,232	[1]
Other long-term liabilities	24	46
Total liabilities	185,646	225,634
Commitments and contingencies (Note 5)
Stockholders' equity:
Preferred stock $0.0001 par value; 10 million shares authorized - 0 issued and outstanding as of June 30, 2021 and December 31, 2020
Common stock $0.0001 par value; 625 million shares authorized; Class A common stock - 500 million shares authorized; 328 million and 292 million shares issued and outstanding as of June 30, 2021 and December 31, 2020, respectively; Class B common stock - 125 million shares authorized; 69 million and 78 million shares issued and outstanding as of June 30, 2021 and December 31, 2020, respectively	39	37
Additional paid-in capital	906,275	295,065
Accumulated deficit	(371,502)	(238,315)
Total stockholders' equity	534,812	56,787
Total liabilities and stockholders' equity	$ 720,458	$ 282,421
[1]	Reclassification of common stock warrants from equity classified to liability classified.

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020	Dec. 16, 2020	Dec. 15, 2020	Dec. 31, 2019
Convertible preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001
Convertible preferred stock, shares authorized (in shares)	10,000,000	10,000,000	10,000,000		10,000,000
Preferred stock, shares issued (in shares)	0	0			0
Preferred stock, shares outstanding (in shares)	0	0			0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001			$ 0.0001
Common stock, shares authorized (in shares)	625,000,000	625,000,000			625,000,000
Common stock, shares issued (in shares)		292,000,000
Common stock, shares outstanding (in shares)	328,000,000		369,797,524	56,620,419
Class A common stock, par value $0.0001 per share
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001			$ 0.0001
Common stock, shares authorized (in shares)	500,000,000	500,000,000	500,000,000		500,000,000
Common stock, shares issued (in shares)	328,000,000	292,000,000			212,000,000
Common stock, shares outstanding (in shares)		292,000,000		102,614,847	212,000,000
Class B Common Stock
Convertible preferred stock, shares authorized (in shares)			10,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	125,000,000	125,000,000	125,000,000		125,000,000
Common stock, shares issued (in shares)	69,000,000	78,000,000			74,000,000
Common stock, shares outstanding (in shares)	69,000,000	78,000,000		332,690,933	74,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenue	$ 89,491		$ 58,878		$ 173,168	$ 102,437	$ 230,115	$ 119,872	$ 50,778
Costs and expenses:
Cost of revenue	4,386		2,937		8,642	5,704	12,281	5,713	2,112
Research and development	10,140		4,518		17,422	8,884	23,225	11,241	7,547
Sales and marketing	99,523		52,369		195,846	99,194	251,941	111,370	51,689
General and administrative	25,432		11,642		52,716	16,475	42,289	16,376	14,975
Total costs and expenses	139,481		71,466		274,626	130,257	329,736	144,700	76,323
Loss from operations	(49,990)		(12,588)		(101,458)	(27,820)	(99,621)	(24,828)	(25,545)
Interest expense, net	(25)		(957)		(49)	(1,273)	(1,325)	(2,497)	(2,190)
Change in fair value of common stock warrant liabilities	(29,595)				(31,703)		(23,049)
Other income, net	80		(6,584)		130	(6,533)	(21,400)	3,720	(45)
Loss before income taxes	(79,530)		(20,129)		(133,080)	(35,626)	(145,395)	(23,605)	(27,780)
Provision for income taxes	65		28		107	53	115	0	0
Net loss	$ (79,595)	$ (53,592)	$ (20,157)	$ (15,522)	$ (133,187)	$ (35,679)	$ (145,510)	$ (23,605)	$ (27,780)
Net loss per share attributable to common stockholders - basic and diluted	$ (0.21)		$ (0.07)		$ (0.36)	$ (0.13)	$ (0.49)	$ (0.09)	$ (0.12)
Weighted average common shares outstanding - basic and diluted	385,945,332		289,823,175		371,519,800	284,054,689	294,549,146	261,228,108	236,040,717

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($) $ in Thousands	Common stock	Additional paid-in capital	Accumulated deficit	Total
Shares, beginning balance (in shares) at Dec. 31, 2017	229,158,656
Beginning balance at Dec. 31, 2017	$ 23	$ 42,614	$ (38,871)	$ 3,766
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)	4,036,200
Issuance of common stock upon exercise of stock options		192		192
Issuance of redeemable convertible Series E preferred stock	$ 2	18,216		18,218
Issuance of redeemable convertible Series E preferred stock (in shares)	16,705,320
Stock-based compensation		6,680		6,680
Net loss			(27,780)	(27,780)
Net cash contributions from follow-on offering	$ 2	18,216		18,218
Net cash contributions from follow-on offer (in shares)	16,705,320
Shares, ending balance (in shares) at Dec. 31, 2018	249,900,176
Ending balance at Dec. 31, 2018	$ 25	67,702	(66,651)	1,076
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)	3,485,844
Issuance of common stock upon exercise of stock options		197		197
Issuance of redeemable convertible Series E preferred stock	$ 3	39,757		39,760
Issuance of redeemable convertible Series E preferred stock (in shares)	23,718,385
Issuance of common stock upon exercise of stock options with promissory note	$ 1	(1)
Issuance of common stock upon exercise of stock options with promissory note (in shares)	8,970,518
Stock-based compensation		1,237		1,237
Net loss			(23,605)	(23,605)
Net cash contributions from follow-on offering	$ 3	39,757		39,760
Net cash contributions from follow-on offer (in shares)	23,718,385
Shares, ending balance (in shares) at Dec. 31, 2019	286,074,923
Ending balance at Dec. 31, 2019	$ 29	108,892	(90,256)	18,665
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)	829,348
Issuance of common stock upon exercise of stock options		241		241
Stock-based compensation		357		357
Net loss			(15,522)	(15,522)
Shares, ending balance (in shares) at Mar. 31, 2020	286,904,271
Ending balance at Mar. 31, 2020	$ 29	109,490	(105,778)	3,741
Shares, beginning balance (in shares) at Dec. 31, 2019	286,074,923
Beginning balance at Dec. 31, 2019	$ 29	108,892	(90,256)	18,665
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				(35,679)
Shares, ending balance (in shares) at Jun. 30, 2020	315,455,731
Ending balance at Jun. 30, 2020	$ 32	180,043	(126,478)	53,597
Shares, beginning balance (in shares) at Dec. 31, 2019	286,074,923
Beginning balance at Dec. 31, 2019	$ 29	108,892	(90,256)	$ 18,665
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)	7,642,110			20,138,817
Issuance of common stock upon exercise of stock options	$ 1	1,242		$ 1,243
Issuance of redeemable convertible Series E preferred stock	$ 2	98,303		98,305
Issuance of redeemable convertible Series E preferred stock (in shares)	17,834,808
Issuance of common stock upon exercise of stock options with promissory note	$ 1	(1)
Issuance of common stock upon exercise of stock options with promissory note (in shares)	12,700,358
Stock-based compensation		23,757		23,757
Net loss			(145,510)	(145,510)
Net cash contributions from follow-on offering	$ 2	98,303		98,305
Net cash contributions from follow-on offer (in shares)	17,834,808
Net cash contributions from Business Combination and PIPE fin	$ (4)	(75,239)		(75,243)
Net cash contributions from Business Combination and PIPE financing (in shares)	44,580,578
Shares, ending balance (in shares) at Dec. 31, 2020	369,797,524
Ending balance at Dec. 31, 2020	$ 37	295,065	(238,315)	56,787
Shares, beginning balance (in shares) at Mar. 31, 2020	286,904,271
Beginning balance at Mar. 31, 2020	$ 29	109,490	(105,778)	3,741
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)	1,029,833
Issuance of common stock upon exercise of stock options		130		130
Issuance of redeemable convertible Series E preferred stock	$ 2	64,877		64,879
Issuance of redeemable convertible Series E preferred stock (in shares)	15,091,869
Issuance of common stock upon exercise of stock options with promissory note	$ 1			1
Issuance of common stock upon exercise of stock options with promissory note (in shares)	12,700,357
Repurchase of common stock			(543)	(543)
Repurchase of common stock (in shares)	(270,599)
Stock-based compensation		5,546		5,546
Net loss			(20,157)	(20,157)
Net cash contributions from follow-on offering	$ 2	64,877		64,879
Net cash contributions from follow-on offer (in shares)	15,091,869
Shares, ending balance (in shares) at Jun. 30, 2020	315,455,731
Ending balance at Jun. 30, 2020	$ 32	180,043	(126,478)	53,597
Shares, beginning balance (in shares) at Dec. 31, 2020	369,797,524
Beginning balance at Dec. 31, 2020	$ 37	295,065	(238,315)	56,787
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)	268,426
Issuance of common stock upon exercise of stock options		12		12
Issuance of redeemable convertible Series E preferred stock	$ 2	402,238		402,240
Issuance of redeemable convertible Series E preferred stock (in shares)	17,000,000
Issuance of common stock upon exercise of warrants and other, net (in shares)	8,741,863
Issuance of common stock upon exercise of warrants and other, net		172,519		172,519
Stock-based compensation		10,945		10,945
Net loss			(53,592)	(53,592)
Net cash contributions from follow-on offering	$ 2	402,238		402,240
Net cash contributions from follow-on offer (in shares)	17,000,000
Shares, ending balance (in shares) at Mar. 31, 2021	395,807,813
Ending balance at Mar. 31, 2021	$ 39	880,779	(291,907)	588,911
Shares, beginning balance (in shares) at Dec. 31, 2020	369,797,524
Beginning balance at Dec. 31, 2020	$ 37	295,065	(238,315)	$ 56,787
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)				503,480
Net loss				$ (133,187)
Shares, ending balance (in shares) at Jun. 30, 2021	396,671,443
Ending balance at Jun. 30, 2021	$ 39	906,275	(371,502)	534,812
Shares, beginning balance (in shares) at Mar. 31, 2021	395,807,813
Beginning balance at Mar. 31, 2021	$ 39	880,779	(291,907)	588,911
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)	235,054
Issuance of common stock upon exercise of stock options		97		97
Issuance of common stock upon exercise of warrants and other, net (in shares)	628,576
Issuance of common stock upon exercise of warrants and other, net		9,625		9,625
Stock-based compensation		15,774		15,774
Net loss				(79,595)
Shares, ending balance (in shares) at Jun. 30, 2021	396,671,443
Ending balance at Jun. 30, 2021	$ 39	$ 906,275	$ (371,502)	$ 534,812

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Operating Activities
Net loss	$ (133,187)	$ (35,679)	$ (23,605)	$ (27,780)
Adjustment to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,102	635	711	404
Stock-based compensation	26,719	5,903	1,237	6,680
Accretion of unamortized discount and amortization of issuance costs	19	539	2,139	1,287
Fair value adjustment of derivatives		6,589	3,649	(45)
Impairment charges		3,395
Change in fair value of common stock warrant liabilities	31,703
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(4,417)	(3,024)	(4,307)	(992)
Accounts payable	(2,701)	3,737	(54)	1,851
Accrued professional fees	(119)
Other liabilities	15,891	8,589	5,591	1,557
Net cash used in operating activities	(64,990)	(9,316)	(21,937)	(16,948)
Investing Activities
Purchases of property and equipment, including internal-use software	(1,508)	(1,875)	(3,223)	(867)
Investment in non-marketable equity security	(2,000)
Net cash used in investing activities	(3,508)	(1,875)	(3,223)	(867)
Financing Activities
Borrowings under debt agreements, net of issuance costs		201	9,563	19,920
Payments under debt agreements		(10,000)	(3,500)	(5,000)
Proceeds from issuance of common stock in follow-on offering, net of underwriting commissions, and offering costs	402,139
Payments made towards offering costs	(13,221)
Proceeds from issuance of redeemable convertible preferred stock, net of issuance costs		64,877	24,908	18,218
Proceeds from exercise of stock options and issuance of common stock	109	371	197	192
Proceeds from exercise of common stock warrants	109,521
Payments made to repurchase common stock		(543)
Net cash provided by financing activities	498,548	54,504	31,168	33,330
Net change in cash, cash equivalents and restricted cash	430,050	43,313	6,008	15,515
Cash, cash equivalents and restricted cash-beginning of year	265,648	28,548	22,540	7,025
Cash, cash equivalents and restricted cash-end of year	695,698	71,861	28,548	22,540
Cash paid during the period for:
Interest	30	$ 785	$ 269	$ 196
Noncash investing and financing activities:
Deferred offering costs in accounts payable and accrued liabilities	725
Warrant exercise receivable	1,185
Warrant liability reclassified to additional paid-in capital	$ 71,640

Description of the Business a_3

Description of the Business and Basis of Presentation	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of the Business and Basis of Presentation	1. Description of the Business and Basis of Presentation Business Skillz is a mobile eSports platform, driving the future of entertainment by accelerating the convergence of sports, video games and media. The Company’s principal activities are to develop and support a proprietary online-hosted technology platform that enables independent game developers to host tournaments and provide competitive gaming activity (“Competitions”) to end-users worldwide. The Company was originally incorporated in Delaware on March 2, 2020 as a special purpose acquisition company under the name Flying Eagle Acquisition Corp. (“FEAC”) for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination involving FEAC and one or more businesses. On December 16, 2020 (the “Closing”), the Company consummated the merger agreement (the “Merger Agreement”) dated September 1, 2020, by and among, FEAC, Merger Sub Inc., a Delaware corporation (“Merger Sub”), Skillz Inc., a Delaware corporation (“Old Skillz”) and Andrew Paradise (the “Founder”), solely in his capacity as the representative of the stockholders of Old Skillz. Pursuant to the terms of the Merger Agreement, a business combination between FEAC and Old Skillz was effected through the merger of Merger Sub with and into Old Skillz, with Old Skillz surviving as the surviving company and a wholly-owned subsidiary of FEAC (the “Merger” and collectively with the other transaction described in the Merger Agreement, the “Business Combination”). On the closing date of the Business Combination, FEAC changed its name to Skillz Inc. (the “Company” or “Skillz”) and Old Skillz changed its name to Skillz Platform Inc. The Company’s common stock is now listed on the NYSE under the symbol “SKLZ” and warrants to purchase the common stock at an exercise price of $11.50 per share are listed on the NYSE under the symbol “SKLZ.WS.” Skillz Platform Inc. was originally formed as Professional Gaming, LLC on March 28, 2012, changed its name to Lookout Gaming, LLC on May 18, 2012, and to Skillz LLC on January 31, 2013, before converting to a Delaware corporation with the name Skillz Inc. on April 29, 2013. Basis of Presentation The Company’s condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) and pursuant to the regulations of the U.S. Securities and Exchange Commission (“SEC”). Pursuant to the Merger Agreement, the merger between Merger Sub and Old Skillz was accounted for as a reverse recapitalization in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, FEAC was treated as the “acquired” company and Old Skillz is treated as the acquirer for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Old Skillz issuing stock for the net assets of FEAC, accompanied by a recapitalization. The net assets of FEAC are stated at historical cost, with no goodwill or other intangible assets recorded. Old Skillz was determined to be the accounting acquirer based on the following predominant factors: ● Old Skillz’s existing stockholders have the greatest voting interest in the Company; ● The largest individual minority stockholder in the Company is an existing stockholder of Old Skillz; ● Old Skillz’s directors represented the majority of the new board of directors of the Company; ● Old Skillz’s senior management is the senior management of the Company; and ● Old Skillz is the larger entity based on historical revenue and has the larger employee base. The consolidated assets, liabilities and results of operations prior to the Reverse Recapitalization are those of Old Skillz. The shares and corresponding capital amounts and losses per share, prior to the Reverse Recapitalization, have been retroactively restated based on shares reflecting the exchange ratio of 0.7471 established in the Business Combination. Unaudited Interim Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information and in accordance with the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited condensed consolidated financial statements reflect all normal and recurring adjustments that are, in the opinion of the Company’s management, necessary for the fair presentation of the results of operations for the interim periods. Operating results for the three and six months ended June 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. These unaudited interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2020, as filed with the SEC on May 13, 2021. Comprehensive Loss Through June 30, 2021, there are no components of comprehensive loss which are not included in net loss; therefore, a separate statement of comprehensive loss has not been presented.	1. Description of the Business and Basis of Presentation Business On December 16, 2020 (the “Closing”), Flying Eagle Acquisition Corp. (“FEAC”), a publicly traded special purpose acquisition company, consummated the merger agreement (the “Merger Agreement”) dated September 1, 2020, by and among, FEAC, Merger Sub Inc., a Delaware corporation (“Merger Sub”), Skillz Inc., a Delaware corporation (“Old Skillz”) and Andrew Paradise (the “Founder”), solely in his capacity as the representative of the stockholders of Old Skillz. Pursuant to the terms of the Merger Agreement, a business combination between FEAC and Old Skillz was effected through the merger of Merger Sub with and into Old Skillz, with Old Skillz surviving as the surviving company and a wholly-owned subsidiary of FEAC (the “Merger” and collectively with the other transaction described in the Merger Agreement, the “Business Combination”). On the Closing Date FEAC changed its name to Skillz Inc. (the “Company” or “Skillz”) and Old Skillz changed its name to Skillz Platform Inc. Skillz Platform Inc. was originally formed as Professional Gaming, LLC on March 28, 2012, changed its name to Lookout Gaming, LLC on May 18, 2012, and to Skillz LLC on January 31, 2013, before converting to a Delaware corporation with the name Skillz Inc. on April 29, 2013. Skillz is a mobile eSports platform, driving the future of entertainment by accelerating the convergence of sports, video games and media. The Company’s principal activities are to develop and support a proprietary online-hosted technology platform that enables independent game developers to host tournaments and provide competitive gaming activity (“Competitions”) to end-users worldwide. Basis of Presentation The Company’s consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) and pursuant to the regulations of the U.S. Securities and Exchange Commission (“SEC”). Pursuant to the Merger Agreement, the merger between Merger Sub and Old Skillz was accounted for as a reverse recapitalization in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, FEAC was treated as the “acquired” company and Old Skillz is treated as the acquirer for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Old Skillz issuing stock for the net assets of FEAC, accompanied by a recapitalization. The net assets of FEAC are stated at historical cost, with no goodwill or other intangible assets recorded. Old Skillz was determined to be the accounting acquirer based on the following predominant factors: ● Old Skillz’s existing stockholders have the greatest voting interest in the Company; ● The largest individual minority stockholder in the Company is an existing stockholder of Old Skillz; ● Old Skillz’s directors represented the majority of the new board of directors of the Company; ● Old Skillz’s senior management is the senior management of the Company; and ● Old Skillz is the larger entity based on historical revenue and has the larger employee base. The consolidated assets, liabilities and results of operations prior to the Reverse Recapitalization are those of Old Skillz. The shares and corresponding capital amounts and losses per share, prior to the Reverse Recapitalization, have been retroactively restated based on shares reflecting the exchange ratio of 0.7471 established in the Business Combination. Comprehensive Loss Through December 31, 2020, there are no components of comprehensive loss which are not included in net loss; therefore, a separate statement of comprehensive loss has not been presented.

Summary of Significant Accoun_7

Summary of Significant Accounting Policies	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the condensed consolidated financial statements, as well as the reported amounts of revenues and expenses during the periods presented. Estimates are used in several areas including, but not limited to, stock-based compensation and valuation of Public and Private Common Stock Warrants. The Company bases these estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying amounts of assets and liabilities. Actual results could differ materially from these estimates. Revenue Recognition The Company generates substantially all its revenues by providing a service to the game developers aimed at improving the monetization of their game content. The monetization service provided by Skillz allows developers to offer multi-player competition to their end-users which increases end-user retention and engagement. Skillz provides developers with a software development kit (“SDK”) that they can download and integrate with their existing games. The SDK serves as a data interface between Skillz and the game developers that enables Skillz to provide monetization services to the developer. The Company recognizes revenue for its services in accordance with the FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers Revenues from Contracts with Customers The Company applies the five-step model to achieve the core principle of ASC 606. The Company determined that its customer in the provision of its technology platform and services is the game developer. The Company’s ordinary activities consist of providing game developers services through access to its technology platform using the Skillz SDK. The SDK acts as an application programming interface enabling communication of data between Skillz and the game developers, which when integrated with the developer’s game content, facilitates end-user registration into Competitions, managing and hosting end-user Competition accounts, matching players of similar skill levels, collecting end-user entry fees, distributing end-user prizes, resolving end-user disputes pertaining to their participation in Competitions, and running third-party marketing campaigns (“Monetization Services”). The Company provides Monetization Services to game developers enabling them to offer competitive games to their end-users. These activities are not distinct from each other as the Company provides an integrated service enabling the game developers to provide the competitive game service to the end-users, and as a result, they do not represent separate performance obligations. The Company is entitled to a revenue share based on total entry fees for paid Competitions, regardless of how they are paid, net of end-user prizes (i.e., winnings from the Competitions) and other costs to provide the Monetization Services. The game developers’ revenue share, however, is calculated solely based upon entry fees paid by net cash deposits received from end-users. End-user incentives are not paid for by game developers. In addition, the Company reduces revenue for end-user incentives which are treated as a reduction of revenue. The Company collects the entry fees and related charges from end-users on behalf of game developers using the end-user’s pre-authorized credit card or PayPal account and withholds its fees before making the remaining disbursement to the game developer; thus, the game developer’s ability and intent to pay is not subject to significant judgment. Revenue is recognized at the time the performance obligation is satisfied by transferring control of the promised service in an amount that reflects the consideration that the Company expects to receive in exchange for the Monetization Services. The Company recognizes revenue upon completion of a game, which is when its performance obligation to the game developer is satisfied. The Company does not have contract assets or contract liabilities as the payment of the transaction price is concurrent with the fulfillment of the services. At the time of game completion, the Company has the right to receive payment for the services rendered. The Company’s agreements with game developers can generally be terminated for convenience by either party upon thirty days prior written notice, and in certain of our larger developer agreements, the developer, if required by the Company, must continue to make its games available on the platform for a period of up to twelve months. As the Company is able to terminate the developer agreements at its convenience, the Company has concluded the contract term for revenue recognition does not extend beyond the contractual notification period. The Company does not have any transaction price allocated to performance obligations that are unsatisfied (or partially satisfied) as of June 30, 2021 and 2020. Games provided by two developer partners accounted for 42% and 40% of the Company’s revenue in the three months ended June 30, 2021 and 61% and 28% of the Company’s revenue in the three months ended June 30, 2020. Games provided by two developer partners accounted for 42% and 40% of the Company’s revenue in the six months ended June 30, 2021 and 66% and 21% of the Company’s revenue in the six months ended June 30, 2020. In the three and six months ended June 30, 2021 and 2020, the Company generated less than 10% of its revenue from users outside of North America. End-User Incentive Programs To drive traffic to the platform, the Company provides promotions and incentives to end-users in various forms. Evaluating whether a promotion or incentive is a payment to a customer may require significant judgment. Promotions and incentives which are consideration payable to a customer are recognized as a reduction of revenue at the later of when revenue is recognized or when the Company pays or promises to pay the incentive. Promotions and incentives recorded as sales and marketing expense are recognized when the related cost is incurred by the Company. In either case, the promotions and incentives are recognized when they are used by end-users to enter into a paid Competition. ● Marketing promotions and discounts accounted for as a reduction of revenue. These promotions are typically pricing actions in the form of discounts that reduce the end-user entry fees and are offered on behalf of the game developers. Although not required based on the Company’s agreement with its developers, the Company considers that the game developers have a valid expectation that certain incentives will be offered to end-users. The determination of a valid expectation is based on the evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. An example of an incentive for which the game developer has a valid expectation is Ticketz, which are a virtual currency earned for every Competition played based on the amount of the entry fee (“Ticketz”). Ticketz can be redeemed for prizes, including bonus cash prizes, a promotional incentive that cannot be withdrawn and can only be used by end-users to enter into paid entry fee contests (“Bonus Cash”). Another example is initial deposit Bonus Cash which is a promotional incentive that can be earned in fixed amounts when an end-user makes an initial deposit on the Skillz platform. Bonus Cash can only be used by end-users to enter into future paid entry fee Competitions and cannot be withdrawn by end-users. For the three months ended June 30, 2021 and 2020, the Company recognized a reduction of revenue of $18.7 million and $13.6 million, respectively, related to these end-user incentives. For the six months ended June 30, 2021 and 2020, the Company recognized a reduction of revenue of $36.2 million and $23.6 million, respectively, related to these end-user incentives. ● Marketing promotions accounted for as sales and marketing expense. When the Company concludes that the game developers do not have a valid expectation that the incentive will be offered, the Company records the related cost as sales and marketing expense. The Company’s assessment is based on an evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. These promotions are offered to end-users to draw, re-engage, or generally increase end-users’ use of the Company’s platform. An example of this type of incentive is limited-time Bonus Cash offers, which are targeted to specific end-users, typically those who deposit more frequently or have not made a deposit recently, via email or in-app promotions. The Company targets groups of end-users differently, offering specific promotions it thinks will best stimulate engagement. Similar to Bonus Cash earned from a redemption of Ticketz or an initial deposit, limited-time Bonus Cash can only be used by end-users to enter into future paid entry fee competitions and cannot be withdrawn by end-users. The Company also hosts engagement marketing leagues run over a period of days or weeks, which award league prizes in the form of cash or luxury goods to end-users with the most medals at the end of the league. End-users accumulate medals by winning Skillz enabled paid entry fee Competitions. Skillz determines whether or not to run a league, what prizes should be awarded, over what time period the league should run, and to which end-users the prizes should be paid, all at its discretion. The league parameters vary from one league to the next and are not reasonably known to the game developers. League prizes in the form of cash can be withdrawn or used by end-users to enter into future paid entry fee Competitions. For the three months ended June 30, 2021 and 2020, the Company recognized sales and marketing expense of $42.0 million and $21.5 million, respectively, related to these end-user incentives. For the six months ended June 30, 2021 and 2020, the Company recognized sales and marketing expense of $75.3 million and $37.2 million, respectively, related to these end-user incentives. Refunds From time to time, the Company issues credits or refunds to end-users that are unsatisfied by the level of service provided by the game developer. There is no contractual obligation for the Company to refund such end-users nor is there a valid expectation by the game developers for the Company to issue such credits or refunds to end-users on their behalf. The Company accounts for credits or refunds, which are not recoverable from the game developer, as sales and marketing expenses when incurred. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of cash and money market funds with maturities of three months or less when purchased. Restricted cash maintained under an agreement that legally restricts the use of such funds is not included within cash and cash equivalents and is reported within other long-term assets. Restricted cash is comprised of $2.9 million which is pledged in the form of a letter of credit for the Company’s new headquarters in San Francisco. A reconciliation of the Company’s cash and cash equivalents in the Condensed Consolidated Balance Sheet to cash, cash equivalents and restricted cash in the Condensed Consolidated Statement of Cash Flows is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Cash and cash equivalents ​ $ 692,778 ​ $ 262,728 Restricted cash included in other long-term assets ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 695,698 ​ $ 265,648 ​ Fair Value Measurement The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the condensed consolidated financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: ● Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 — Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 — Unobservable inputs reflecting management’s estimate of assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Investment in Non-Marketable Equity Securities The Company has elected to measure its investments in non-marketable equity securities at cost, with remeasurements to fair value only upon the occurrence of observable price changes in orderly transactions for the identical or similar securities of the same issuer, or in the event of any impairment. This election is reassessed each reporting period to determine whether non-marketable equity securities have a readily determinable fair value, in which case they would no longer be eligible for this election. The Company evaluates its non-marketable equity securities for impairment at each reporting period based on a qualitative assessment that considers various potential impairment indicators. Impairment indicators might include, but would not necessarily be limited to, a significant deterioration in the earnings performance, credit rating, asset quality, or business prospects of the investee, a significant adverse change in the regulatory, economic, or technological environment of the investee, a bona fide offer to purchase, an offer by the investee to sell, or a completed auction process for the same or similar securities for an amount less than the carrying amount of the investments in those securities. If an impairment exists, a loss is recognized in the consolidated statements of operations for the amount by which the carrying value exceeds the fair value of the investment. Gains and losses resulting from the remeasurement of non-marketable equity securities, including impairment, are recorded through other income (expense), net in the consolidated statement of operations. The Company includes investments in non-marketable equity securities within other long-term assets on the consolidated balance sheets. Advertising and Promotional Expense Advertising and promotional expenses are included in sales and marketing expenses within the statements of operations and are expensed when incurred, not including marketing promotions related to the Company’s end-user incentive programs. Advertising expenses were $47.1 million and $25.6 million during the three months ended June 30, 2021 and 2020, respectively, and $101.6 million and $52.6 million during the six months ended June 30, 2021 and 2020, respectively. Redeemable Convertible Preferred Stock Prior to the Business Combination, preferred stock that was redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon the occurrence of an event that is not solely within the control of the Company was classified outside of permanent equity. Convertible preferred stock that was probable of becoming redeemable in the future was recorded at its maximum redemption amount at each balance sheet date, with adjustments to the redemption amount recorded through equity. All redeemable convertible preferred stock previously classified outside of permanent equity was retroactively adjusted, converted into common stock, and reclassified to permanent equity as a result of the Business Combination. Additionally, changes to the redemption values of the redeemable convertible preferred stock were eliminated as a result of the retroactive adjustment. The Company recorded changes to the redemption value of its redeemable convertible preferred stock of $409.5 million in the year-to-date period ended June 30, 2020. The changes to the redemption values of the redeemable convertible preferred stock were previously accounted for as adjustments to net loss available to common stockholders for each of the respective periods ended. For further details regarding the accounting for the Business Combination, see Note 3. Public and Private Common Stock Warrant Liabilities As part of FEAC’s initial public offering, FEAC issued to third party investors 69.0 million units, consisting of one share of Class A common stock of FEAC and one-fourth of one warrant, at a price of $10.00 per unit. Each whole warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per share (the “Public Warrants”). Simultaneously with the closing of FEAC’s initial public offering, FEAC completed the private sale of 10,033,333 warrants to FEAC’s sponsor at a purchase price of $1.50 per warrant (the “Private Warrants”). In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant allows the sponsor to purchase one share of Class A common stock at $11.50 per share. Subsequent to the Business Combination, 7,623,436 Public Warrants and 5,016,666 Private Warrants remained outstanding as of June 30, 2021. The Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable for cash or on a cashless basis, and are non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company evaluated the Public and Private Common Stock Warrants under ASC 815-40, Derivatives and Hedging — Contracts in Entity’s Own Equity The Private Warrants were valued using the Black-Scholes-Merton Option (“BSM”) pricing model that is based on the individual characteristics of the warrants on the valuation date, which include the Company’s stock price and assumptions for expected volatility, expected life and risk-free interest rate, as well as the present value of the minimum cash payment component of the instrument for the warrants, when applicable. Changes in the assumptions used could have a material impact on the resulting fair value of each warrant. The primary inputs affecting the value of the warrant liability are the Company’s stock price and volatility in the Company’s stock price, as well as assumptions about the probability and timing of certain events, such as a change in control or future equity offerings. Increases in the fair value of the underlying stock or increases in the volatility of the stock price generally result in a corresponding increase in the fair value of the warrant liability; conversely, decreases in the fair value of the underlying stock or decreases in the volatility of the stock price generally result in a corresponding decrease in the fair value of the warrant liability. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including its long-term debt, preferred stock and stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract. Bifurcated embedded derivatives and freestanding derivative financial instruments that are classified as assets or liabilities are recognized at fair value with changes in fair value recognized as a component of Other income (expense), net in the Statements of Operations. Bifurcated embedded derivatives and freestanding derivative financial instruments are classified within as Other long-term assets and Other current liabilities in the Company’s Consolidated Balance Sheets. Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based awards based on estimated grant-date fair values recognized over the requisite service period. For awards that vest solely based on a service condition, the Company recognizes stock-based compensation expense on a straight-line basis over the requisite service period. The compensation expense related to awards with performance conditions is recognized over the requisite service period when the performance conditions are probable of being achieved. The compensation expense related to awards with market conditions is recognized on an accelerated attribution basis over the requisite service period and is not reversed if the market condition is not satisfied. See Note 9 for more information. The Company accounts for forfeitures as they occur. Stock-based awards granted to employees are primarily stock options. The fair value of stock options that vest solely based on a service condition is determined by the BSM pricing model on the date of grant. This valuation model for stock-based compensation expense requires the Company to make assumptions and judgments about the variables used in the BSM model, including the deemed fair value of common stock, expected term, expected volatility, risk-free interest rate, and dividend yield. These judgments are made as follows: ● Fair value of common stock — Subsequent to the Business Combination, the fair value of the Company’s common stock is based on the closing market price on the date of grant. Prior to the Business Combination, the absence of an active market for the Company’s common stock required the Company to estimate the fair value of common stock for purposes of granting stock options and for determining stock-based compensation expense for the periods presented. The Company considered numerous factors in assessing the fair value of common stock prior to the Business Combination, including: ● The results of contemporaneous unrelated third-party valuations of the Company’s common stock ● The prices of the recent redeemable convertible preferred stock sales by the Company to investors ● The rights, preferences, and privileges of preferred stock relative to those of common stock ● Market multiples of comparable public companies in the industry as indicated by their market capitalization and guideline merger and acquisition transactions ● The Company’s performance and market position relative to competitors, which may change from time to time ● The Company’s historical financial results and estimated trends and prospects for the Company’s future performance ● The economic and competitive environment ● The financial condition, results of operations, and capital resources ● The industry outlook ● The valuation of comparable companies ● The likelihood and timeline of achieving a liquidity event, such as an initial public offering or sale of the Company, given prevailing market conditions ● Any adjustments necessary to recognize a lack of marketability for the Company’s common stock ● Precedent sales of or offers to purchase the Company’s capital stock ● Expected term — The Company determines the expected term based on the average period the stock options are expected to remain outstanding, generally calculated as the midpoint of the stock options’ vesting term and contractual expiration period, as the Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. ● Expected volatility — Given the limited market trading history prior to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the expected volatility rate is based on an average historical stock price volatility of comparable publicly-traded companies in the industry group. ● Risk-free interest rate — The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option. ● Expected dividend yield — The Company has not paid and does not expect to pay dividends. Consequently, the Company uses an expected dividend yield of zero. For awards with market conditions, the Company determines the grant date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term, risk-free interest rates, expected date of a qualifying event, and expected capital raise percentage. Given the limited market trading history subsequent to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the Company estimates the volatility of common stock on the date of grant based on the weighted average historical stock price volatility of comparable publicly-traded companies in its industry group. The Company estimates the expected term based on various exercise scenarios, as these awards are not considered “plain vanilla.” The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The Company estimates the expected date of a qualifying event and the expected capital raise percentage based on management’s expectations at the time of measurement of the award’s value. Recently Issued Accounting Pronouncements Not Yet Adopted As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time as the Company is no longer considered to be an EGC. Effective as of December 31, 2021, the Company is expected to become a large accelerated filer and is expected to cease to be an EGC. As a result, the Company will no longer be able to use the extended transition period for complying with new or revised accounting standards. In January 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-01, Investments — Equity Securities (Topic 321), Investments — Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323 and Topic 815 In August 2020, the FASB issued ASU No. 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity simplifies the diluted earnings per share calculation in certain areas. The ASU is effective for public companies, excluding entities eligible to be smaller reporting companies, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020 and adoption must be as of the beginning of the Company’s fiscal year. The Company is currently evaluating the impact of this standard on its consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-15, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In June 2016, the FASB issued ASU 2016-13 (Topic 326), Financial Instruments — Credit Losses Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases Leases	2. Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the periods presented. Estimates are used in several areas including, but not limited to, stock-based compensation and valuation of Public and Private Common Stock Warrants. The Company bases these estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying amounts of assets and liabilities. Actual results could differ materially from these estimates. Revenue Recognition The Company generates substantially all its revenues by providing a service to the game developers aimed at improving the monetization of their game content. The monetization service provided by Skillz allows developers to offer multi-player competition to their end-users which increases end-user retention and engagement. Skillz provides developers with a software development kit (“SDK”) that they can download and integrate with their existing games. The SDK serves as a data interface between Skillz and the game developers that enables Skillz to provide monetization services to the developer. The Company recognizes revenue for its services in accordance with the FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers Revenues from Contracts with Customers The Company applies the five-step model to achieve the core principle of ASC 606. The Company determined that its customer in the provision of its technology platform and services is the game developer. The Company’s ordinary activities consist of providing game developers services through access to its technology platform using the Skillz SDK. The SDK acts as an application programming interface enabling communication of data between Skillz and the game developers, which when integrated with the developer’s game content, facilitates end-user registration into Competitions, managing and hosting end-user Competition accounts, matching players of similar skill levels, collecting end-user entry fees, distributing end-user prizes, resolving end-user disputes pertaining to their participation in Competitions, and running third-party marketing campaigns (“Monetization Services”). The Company provides Monetization Services to game developers enabling them to offer competitive games to their end-users. These activities are not distinct from each other as the Company provides an integrated service enabling the game developers to provide the competitive game service to the end-users, and as a result, they do not represent separate performance obligations. The Company is entitled to a revenue share based on total entry fees for paid Competitions, regardless of how they are paid, net of end-user prizes (i.e., winnings from the Competitions) and other costs to provide the Monetization services. The game developers’ revenue share, however, is calculated solely based upon entry fees paid by net cash deposits received from end-users. End-user incentives are not paid for by game developers. In addition, the Company reduces revenue for end-user incentives which are treated as a reduction of revenue. The Company collects the entry fees and related charges from end-users on behalf of game developers using the end-user’s pre-authorized credit card or PayPal account and withholds its fees before making the remaining disbursement to the game developer; thus, the game developer’s ability and intent to pay is not subject to significant judgment. Revenue is recognized at the time the performance obligation is satisfied by transferring control of the promised service in an amount that reflects the consideration that the Company expects to receive in exchange for the Monetization Services. The Company recognizes revenue upon completion of a game, which is when its performance obligation to the game developer is satisfied. The Company does not have contract assets or contract liabilities as the payment of the transaction price is concurrent with the fulfillment of the services. At the time of game completion, the Company has the right to receive payment for the services rendered. The Company’s agreements with game developers can generally be terminated for convenience by either party upon thirty days prior written notice, and in certain of our larger developer agreements, the developer, if required by the Company, must continue to make its games available on the platform for a period of up to twelve months. As the Company is able to terminate the developer agreements at its convenience, the Company has concluded the contract term for revenue recognition does not extend beyond the contractual notification period. The Company does not have any transaction price allocated to performance obligations that are unsatisfied (or partially satisfied) as of December 31, 2020, 2019 and 2018. Games provided by two developer partners (A and B) accounted for 59% and 28% of the Company’s revenue in the year ended December 31, 2020. Games provided by two developer partners (A and C) accounted for 83% and 7% , and 70% and 16% of the Company’s revenue in years ended December 31, 2019 and 2018, respectively. The Company did not generate material international revenues in the years ended December 31, 2020, 2019, and 2018. End-User Incentive Programs To drive traffic to the platform, the Company provides promotions and incentives to end-users in various forms. Evaluating whether a promotion or incentive is a payment to a customer may require significant judgment. Promotions and incentives which are consideration payable to a customer are recognized as a reduction of revenue at the later of when revenue is recognized or when the Company pays or promises to pay the incentive. Promotions and incentives recorded as sales and marketing expense are recognized when the related cost is incurred by the Company. In either case, the promotions and incentives are recognized when they are used by end-users to enter into a paid Competition. ● Marketing promotions and discounts accounted for as a reduction of revenue. These promotions are typically pricing actions in the form of discounts that reduce the end-user entry fees and are offered on behalf of the game developers. Although not required based on the Company’s agreement with its developers, the Company considers that the game developers have a valid expectation that certain incentives will be offered to end-users. The determination of a valid expectation is based on the evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. An example of an incentive for which the game developer has a valid expectation is Ticketz, which are a currency earned for every Competition played based on the amount of the entry fee. Ticketz can be redeemed for Bonus Cash. Another example is initial deposit Bonus Cash which is a promotional incentive that can be earned in fixed amounts when an end-user makes an initial deposit on the Skillz platform. Bonus Cash can only be used by end-users to enter into future paid entry fee Competitions and cannot be withdrawn by end-users. For the years ended December 31, 2020, 2019, and 2018, the Company recognized a reduction of revenue of $51.3 million, $27.7 million, and $11.6 million, respectively, related to these end-user incentives. ● Marketing promotions accounted for as sales and marketing expense. When the Company concludes that the game developers do not have a valid expectation that the incentive will be offered, the Company records the related cost as sales and marketing expense. The Company’s assessment is based on an evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. These promotions are offered to end-users to draw, re-engage, or generally increase end-users’ use of the Company’s platform. An example of this type of incentive is limited-time Bonus Cash offers, which are targeted to specific end-users, typically those who deposit more frequently or have not made a deposit recently, via email or in-app promotions. The Company targets groups of end-users differently, offering specific promotions it thinks will best stimulate engagement. Similar to Bonus Cash earned from a redemption of Ticketz or an initial deposit, limited-time Bonus Cash can only be used by end-users to enter into future paid entry fee competitions and cannot be withdrawn by end-users. The Company also hosts engagement marketing leagues run over a period of days or weeks, which award league prizes in the form of cash or luxury goods to end-users with the most medals at the end of the league. End-users accumulate medals by winning Skillz enabled paid entry fee Competitions. Skillz determines whether or not to run a league, what prizes should be awarded, over what time period the league should run, and to which end-users the prizes should be paid, all at its discretion. The league parameters vary from one league to the next and are not reasonably known to the game developers. League prizes in the form of cash can be withdrawn or used by end-users to enter into future paid entry fee Competitions. For the years ended December 31, 2020, 2019, and 2018, the Company recognized sales and marketing expense of $91.5 million, $45.2 million, and $18.7 million, respectively, related to these end-user incentives. Refunds From time to time, the Company issues credits or refunds to end-users that are unsatisfied by the level of service provided by the game developer. There is no contractual obligation for the Company to refund such end-users nor is there a valid expectation by the game developers for the Company to issue such credits or refunds to end-users on their behalf. The Company accounts for credits or refunds, which are not recoverable from the game developer, as sales and marketing expenses when incurred. Cost of Revenue Cost of revenue primarily comprises of third-party payment processing fees, direct software costs, amortization of internal use software, hosting expenses, allocation of shared facility and other costs, and personnel expenses. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of cash and money market funds with maturities of three months or less when purchased. Restricted cash maintained under an agreement that legally restricts the use of such funds is not included within cash and cash equivalents and is reported within other long-term assets and other current assets as of December 31, 2020 and 2019, respectively. Restricted cash is comprised of $2.9 million which is pledged in the form of a letter of credit for the Company’s new headquarters in San Francisco. A reconciliation of the Company’s cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statement of cash flows as of December 31, 2020 and 2019 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Cash and cash equivalents ​ $ 262,728 ​ $ 25,628 Restricted Cash included in other long-term assets and other current assets as of December 31, 2020 and 2019, respectively ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 265,648 ​ $ 28,548 ​ Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist of cash, cash equivalents and restricted cash. Although the Company deposits its cash with multiple well-established financial institutions, the deposits, at times, may exceed federally insured limits. The Company has not experienced any losses on its deposits of cash and cash equivalents. Management believes that the institutions are financially stable and, accordingly, minimal credit risk exists. Fair Value Measurement The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 — Unobservable inputs reflecting management’s estimate of assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Advertising and Promotional Expense Advertising and promotional expenses are included in sales and marketing expenses within the statements of operations and are expensed when incurred. For the years ended December 31, 2020, 2019, and 2018, advertising expenses, not including marketing promotions related to the Company’s end-user incentive programs, were $136.8 million, $53.5 million, and $25.3 million, respectively. Redeemable Convertible Preferred Stock Prior to the Business Combination, preferred stock that was redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon the occurrence of an event that is not solely within the control of the Company was classified outside of permanent equity. Convertible preferred stock that was probable of becoming redeemable in the future was recorded at its maximum redemption amount at each balance sheet date, with adjustments to the redemption amount recorded through equity. The fair value of the redeemable convertible preferred stock was estimated primarily based on valuation methodologies which utilized certain assumptions, including probability weighting of events, recent sales of stock to external investors, volatility, time to liquidity, a risk free interest rate, and an assumption for a discount for lack of marketability, where applicable. All redeemable convertible preferred stock previously classified outside of permanent equity was retroactively adjusted, converted into common stock, and reclassified to permanent equity as a result of the Business Combination. Additionally, changes to the redemption values of the redeemable convertible preferred stock were eliminated as a result of the retroactive adjustment. The Company recorded changes to the redemption value of its redeemable convertible preferred stock of $866.0 million, $62.5 million and $18.8 million in the year-to-date periods ended September 30, 2020, December 31, 2019 and December 31, 2018, respectively. The changes to the redemption values of the redeemable convertible preferred stock were previously presented as adjustments to net loss available to common stockholders for each of the respective periods ended. For further details regarding the accounting for the Business Combination, see Note 3. Public and Private Common Stock Warrant Liabilities As part of FEAC’s initial public offering, FEAC issued to third party investors 69.0 million units, consisting of one share of Class A common stock of FEAC and one-fourth of one warrant, at a price of $10.00 per unit. Each whole warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per share (the “Public Warrants”). Simultaneously with the closing of FEAC’s initial public offering, FEAC completed the private sale of 10,033,333 warrants to FEAC’s sponsor at a purchase price of $1.50 per warrant (the “Private Warrants”). In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant allows the sponsor to purchase one share of Class A common stock at $11.50 per share. Subsequent to the Business Combination, 17,249,977 Public Warrants and 5,016,666 Private Warrants remained outstanding as of December 31, 2020. The Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable for cash or on a cashless basis, and are non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company evaluated the Public and Private Common Stock Warrants under ASC 815-40, Derivatives and Hedging-Contracts in Entity’s Own Equity The Private Warrants were valued using the Black-Scholes-Merton Option (“BSM”) pricing model that is based on the individual characteristics of the warrants on the valuation date, which include the Company’s stock price and assumptions for expected volatility, expected life and risk-free interest rate, as well as the present value of the minimum cash payment component of the instrument for the warrants, when applicable. Changes in the assumptions used could have a material impact on the resulting fair value of each warrant. The primary inputs affecting the value of the warrant liability are the Company’s stock price and volatility in the Company’s stock price, as well as assumptions about the probability and timing of certain events, such as a change in control or future equity offerings. Increases in the fair value of the underlying stock or increases in the volatility of the stock price generally result in a corresponding increase in the fair value of the warrant liability; conversely, decreases in the fair value of the underlying stock or decreases in the volatility of the stock price generally result in a corresponding decrease in the fair value of the warrant liability. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including its long-term debt, preferred stock and stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract. Bifurcated embedded derivatives and freestanding derivative financial instruments that are classified as assets or liabilities are recognized at fair value with changes in fair value recognized as a component of Other income (expense), net in the Statements of Operations. Bifurcated embedded derivatives and freestanding derivative financial instruments are classified within as Other long-term assets and Other current liabilities in the Company’s consolidated balance sheets. Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based awards based on estimated grant-date fair values recognized over the requisite service period. For awards that vest solely based on a service condition, the Company recognizes stock-based compensation expense on a straight-line basis over the requisite service period. The compensation expense related to awards with performance conditions is recognized over the requisite service period when the performance conditions are probable of being achieved. The compensation expense related to awards with market conditions is recognized on an accelerated attribution basis over the requisite service period and is not reversed if the market condition is not satisfied. See Note 12 for more information. The Company accounts for forfeitures as they occur. Stock-based awards granted to employees are primarily stock options. The fair value of stock options that vest solely based on a service condition is determined by the BSM pricing model on the date of grant. This valuation model for stock-based compensation expense requires the Company to make assumptions and judgments about the variables used in the BSM model, including the deemed fair value of common stock, expected term, expected volatility, risk-free interest rate, and dividend yield. These judgments are made as follows: ● Fair value of common stock — Subsequent to the Business Combination, the fair value of the Company’s common stock is based on the closing market price on the date of grant. Prior to the Business Combination, the absence of an active market for the Company’s common stock required the Company to estimate the fair value of common stock for purposes of granting stock options and for determining stock-based compensation expense for the periods presented. The Company considered numerous factors in assessing the fair value of common stock prior to the Business Combination, including: ● The results of contemporaneous unrelated third-party valuations of the Company’s common stock ● The prices of the recent redeemable convertible preferred stock sales by the Company to investors ● The rights, preferences, and privileges of preferred stock relative to those of common stock ● Market multiples of comparable public companies in the industry as indicated by their market capitalization and guideline merger and acquisition transactions ● The Company’s performance and market position relative to competitors, which may change from time to time ● The Company’s historical financial results and estimated trends and prospects for the Company’s future performance ● The economic and competitive environment ● The financial condition, results of operations, and capital resources ● The industry outlook ● The valuation of comparable companies ● The likelihood and timeline of achieving a liquidity event, such as an initial public offering or sale of the Company, given prevailing market conditions ● Any adjustments necessary to recognize a lack of marketability for the Company’s common stock ● Precedent sales of or offers to purchase the Company’s capital stock ● Expected term — The Company determines the expected term based on the average period the stock options are expected to remain outstanding, generally calculated as the midpoint of the stock options’ vesting term and contractual expiration period, as the Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. ● Expected volatility — Given the limited market trading history prior to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the expected volatility rate is based on an average historical stock price volatility of comparable publicly-traded companies in the industry group. ● Risk-free interest rate — The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option. ● Expected dividend yield — The Company has not paid and does not expect to pay dividends. Consequently, the Company uses an expected dividend yield of zero. For awards with market conditions, the Company determines the grant date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term, risk-free interest rates, expected date of a qualifying event, and expected capital raise percentage. Given the limited market trading history subsequent to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the Company estimates the volatility of common stock on the date of grant based on the weighted average historical stock price volatility of comparable publicly-traded companies in its industry group. The Company estimates the expected term based on various exercise scenarios, as these awards are not considered “plain vanilla.” The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The Company estimates the expected date of a qualifying event and the expected capital raise percentage based on management’s expectations at the time of measurement of the award’s value. Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the consolidated financial statements or in the Company’s tax returns. Deferred income taxes are recognized for differences between financial reporting and tax bases of assets and liabilities at the enacted statutory tax rates in effect for the years in which the temporary differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date. Realization of deferred tax assets is dependent upon future earnings, the timing and amount of which are uncertain. The Company records a valuation allowance to reduce deferred tax assets to the net amount that the Company believes is more likely than not to be realized. In assessing the need for a valuation allowance, the Company considered historical levels of income, expectations of future taxable income and ongoing tax planning strategies. Because of the uncertainty of the realization of the deferred tax assets, the Company recorded a full valuation allowance against deferred tax assets. Realization of deferred tax assets is dependent primarily upon future U.S. taxable income. The Company utilizes a two-step approach to recognize and measure uncertain tax positions. The first step is to evaluate the tax positions for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon tax authority examination, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. Although the Company believes it has adequately reserved for the Company’s uncertain tax positions, the Company can provide no assurance that the final tax outcome of these matters will not be materially different. The Company evaluates its uncertain tax positions on a regular basis and evaluations are based on a number of factors, including changes in facts and circumstances, changes in tax law, correspondence with tax authorities during the course of an audit and effective settlement of audit issues. To the extent that the final tax outcome of these matters is different than the amounts recorded, such differences will affect the provision for income taxes in the period in which such determination is made and could have a material impact on the Company’s financial condition and operating results. The provision for income taxes includes the effects of any accruals that the Company believes are appropriate, as well as the related net interest and penalties. Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful life of the related asset, generally three five years disposal of property and equipment, assets and related accumulated depreciation are removed from the accounts, and the related gain or loss is included in the results from operations. Property and equipment are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If property and equipment are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the asset exceeds its fair value. No impairment to any long-lived assets has been recorded in any of the periods presented. The Company capitalizes certain costs related to developed or modified software solely for the Company’s internal use to deliver the Company’s services. The Company capitalizes costs during the application development stage once the preliminary project stage is complete, management authorizes and commits to funding the project, it is probable that the project will be completed, and that the software will be used to perform the function intended. Costs related to preliminary project activities and post-implementation activities are expensed as incurred. The following table presents the estimated useful lives of the Company’s property and equipment: ​ ​ ​ Property and Equipment Useful Life Computer equipment and servers 3 years Capitalized internal-use software 3 years Office equipment and other 5 years Leased equipment and leasehold improvements Lesser of estimated useful life or ​ ​ remaining lease term ​ Leases Leases are reviewed and classified as capital or operating at their inception. The Company records rent expense associated with its operating lease on a straight-line basis over the term of the lease. Net Loss Per Share Basic and diluted net loss per share attributable to common stockholders is presented in conformity with the two-class method required for participating securities. Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Net loss available to common stockholders represents net loss attributable to common stockholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities as the holders of the participating securities do not have a contractual obligation to share in any losses. Diluted loss per share adjusts basic loss per share for the potentially dilutive impact of stock options, warrants, restricted stock, and contingently issuable earnout shares. As the Company has reported losses for all periods presented, all potentially dilutive securities including stock options, warrants and contingently issuable earnout shares, are antidilutive and accordingly, basic net loss per share equals diluted net loss per share. The Company considers certain restricted shares of Class A Common stock issued upon exercise of executive stock options but subject to continued vesting requirements (Note 15) to be participating securities. Net loss per share calculations for all periods prior to the Business Combination have been retrospectively adjusted for the equivalent number of shares outstanding immediately

Balance Sheet Components_2

Balance Sheet Components	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Balance Sheet Components	4. Balance Sheet Components Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following as of June 30, 2021 and December 31, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Credit card processing reserve ​ $ 7,763 ​ $ 5,854 Prepaid expenses ​ 5,932 ​ 3,772 Other current assets ​ 913 ​ 865 Prepaid expenses and other current assets ​ $ 14,608 ​ $ 10,491 ​ Property and Equipment, Net Property and equipment consisted of the following as of June 30, 2021 and December 31, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ December 31, ​ 2021 2020 Capitalized internal-use software ​ $ 6,569 ​ $ 6,167 Computer equipment and servers ​ 866 ​ 631 Furniture and fixtures ​ 184 ​ 184 Leasehold improvements ​ 114 ​ 114 Construction in progress ​ 1,908 ​ 1,037 Total property and equipment ​ 9,641 ​ 8,133 Accumulated depreciation and amortization ​ (3,940) ​ (2,841) Property and equipment, net ​ $ 5,701 ​ $ 5,292 ​ Depreciation and amortization expense related to property and equipment was $0.5 million and $0.3 million during the three months ended June 30, 2021 and 2020, respectively, and $1.1 million and $0.6 million during the six months ended June 30, 2021 and 2020, respectively. Other Current Liabilities Other current liabilities consisted of the following as of June 30, 2021 and December 31, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ December 31, ​ 2021 2020 Accrued sales and marketing expenses ​ $ 14,275 ​ $ 7,204 Accrued compensation ​ 9,496 ​ 3,825 End-user liability, net ​ 4,131 ​ 2,789 Accrued developer revenue share ​ 1,378 ​ 907 Other accrued expenses ​ 6,251 ​ 4,893 Other current liabilities ​ $ 35,531 ​ $ 19,618 ​	5. Balance Sheet Components Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Credit card processing reserve ​ $ 5,854 $ 2,650 Prepaid expenses ​ 3,772 ​ 2,460 Other current assets ​ 865 ​ 4,354 Prepaid expenses and other current assets ​ $ 10,491 $ 9,464 ​ The Company recorded an impairment charge of $3.4 million related to prepaid expenses and other current assets for the year ended December 31, 2020, in connection with a lease agreement for corporate facilities. Property and Equipment, Net Property and equipment consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Capitalized internal-use software ​ $ 6,167 ​ $ 3,554 Computer equipment and servers ​ ​ 631 ​ ​ 458 Furniture and fixtures ​ ​ 184 ​ ​ 238 Leasehold improvements ​ ​ 114 ​ ​ 143 Construction in progress ​ ​ 1,037 ​ ​ 519 Total property and equipment ​ ​ 8,133 ​ ​ 4,912 Accumulated depreciation and amortization ​ ​ (2,841) ​ ​ (1,264) Property and equipment, net ​ $ 5,292 ​ $ 3,648 ​ Depreciation and amortization expense related to property and equipment was $1.6 million, $0.7 million, and $0.4 million in 2020, 2019, and 2018, respectively. Other Current Liabilities Other current liabilities consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Accrued sales and marketing expenses ​ $ 7,204 $ 1,630 Accrued compensation ​ 3,825 2,531 End-user liability, net ​ 2,789 1,418 Accrued developer revenue share ​ 907 540 Other accrued expenses ​ 4,893 1,418 Other current liabilities ​ $ 19,618 $ 7,537 ​

Fair Value Measurements_2

Fair Value Measurements	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	5. Fair Value Measurements As of June 30, 2021 and December 31, 2020, the recorded values of cash and cash equivalents, restricted cash and accounts payable approximate their respective fair values due to the short-term nature of the instruments. Cash and cash equivalents held by the Company as of June 30, 2021 and December 31, 2020 were $692.8 million and $262.7 million, respectively, and were comprised of cash on hand and money market funds classified within Level 1 of the fair value hierarchy. Public and Private Common Stock Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements as of June 30, 2021 Liabilities included in: Level 1 Level 2 Level 3 Total Public Common Stock Warrants ​ $ 77,607 ​ $ — ​ $ — ​ $ 77,607 Private Common Stock Warrants ​ — ​ — ​ 60,688 ​ 60,688 Total fair value ​ $ 77,607 ​ $ — ​ $ 60,688 ​ $ 138,295 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements as of December 31, 2020 Liabilities included in: Level 1 Level 2 Level 3 Total Public Common Stock Warrants ​ $ 124,545 ​ $ — ​ $ — ​ $ 124,545 Private Common Stock Warrants ​ — ​ — ​ 53,687 ​ 53,687 Total fair value ​ $ 124,545 ​ $ — ​ $ 53,687 ​ $ 178,232 ​ The Public Warrants was classified within Level 1 as they are publicly traded and had an observable market price in an active market. The Private Warrants were classified within Level 3 as they were valued based on a BSM pricing model, which involved the use of certain unobservable inputs, such as expected volatility estimated based on the average historical stock price volatility of comparable companies. As of December 31, 2020, the fair value of the Private Warrants liability was $53.7 million. During the three and six months ended June 30, 2021, the fair value of the Private Warrants liability increased by $10.8 million and $7.0 million, respectively. As of June 30, 2021, the fair value of the Private Warrants liability was $60.7 million.	6. Fair Value Measurements As of December 31, 2020 and 2019, the recorded values of cash and cash equivalents, restricted cash and accounts payable approximate their respective fair values due to the short-term nature of the instruments. Cash and cash equivalents held by the Company as of December 31, 2020 and 2019 were $262.7 million and $25.6 million, respectively, and were comprised of cash on hand and money market funds classified within Level 1 of the fair value hierarchy. Forward Contract Liability The Company had no outstanding forward contract liability as it was settled during the year ended December 31, 2020. Prior to the Business Combination, the Company measured the Redeemable Convertible Series E preferred stock forward contract liability at fair value based on significant inputs not observable in the market, which causes it to be classified as a Level 3 measurement within the fair value hierarchy. The valuation of the Redeemable Convertible Series E preferred stock forward contract liability uses assumptions and estimates the Company believes would be made by a market participant in making the same valuation. The Company assessed these assumptions and estimates on an on-going basis in 2020 until settlement of the contract as additional data impacting the assumptions and estimates was obtained. Changes in the fair value of the redeemable convertible Series E preferred stock forward contract liability related to updated assumptions and estimates are recognized within Other income (expense), net in the consolidated statements of operations. The table below reflects the fair value measurement of the Company’s Level 3 inputs as of September 10, 2020, the date on which the Redeemable Convertible Series E preferred forward contract liability was settled, prior to giving effect to the Business Combination: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value as of Valuation Unobservable Input ​ ​ ​ September 10, 2020 Technique Description Input Redeemable Convertible Series E preferred stock forward contract liability ​ $ 21,688 ​ Discounted cash flow ​ Fair value of Redeemable Convertible Series E preferred stock ​ $ 9.17 ​ The following table presents changes in Level 3 liabilities measured at fair value for the year ended December 31, 2020: ​ ​ ​ ​ ​ Series E forward ​ contract liability Fair value as of December 31, 2019 ​ $ — Issuance of the Redeemable convertible Series E preferred stock forward contract liability ​ ​ — Change in fair value ​ 21,688 Settlement of the Redeemable convertible Series E preferred stock forward contract liability ​ (21,688) Fair value as of December 31, 2020 ​ $ — ​ The fair value of the redeemable convertible Series E preferred stock forward contract liability as of the September 10, 2020 settlement date was determined by multiplying the number of additional shares issued by the Company by the difference between the issuance price in accordance with the forward contract agreement and the estimated fair value of the redeemable convertible Series E preferred stock. Public and Private Common Stock Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measured as of December 31, 2020 Liabilities included in: Level 1 Level 2 Level 3 Total Public common stock warrants (Restated) ​ $ 124,545 ​ $ — ​ $ — ​ $ 124,545 Private common stock warrants (Restated) ​ — ​ — ​ 53,687 ​ 53,687 Total fair value (Restated) ​ $ 124,545 ​ $ — ​ $ 53,687 ​ $ 178,232 ​ As of December 16, 2020, the effective date of the Business Combination, the fair value of the Private Common Stock Warrants liability was $43.9 million. During the year ended December 31, 2020, the fair value of the Private Common Stock Warrants liability increased by $9.8 Earnout Shares Pursuant to the Merger Agreement, FEAC delivered 10,000,000 of its shares of FEAC Class B common stock into escrow that are subject to forfeiture if certain earnout conditions described more fully in the Merger Agreement are not satisfied. If the earnout conditions are fully satisfied, 5,000,000 of such shares will be released to the Sponsor in the form of shares of Class A common stock of New Skillz, and the other 5,000,000 shares will be released to the Old Skillz stockholders, who will receive shares of New Skillz common stock as a result of the Business Combination in the form of shares of Class A common stock of New Skillz (other than the Founder and a trust for the benefit of his family members, who will receive shares of Class B common stock of New Skillz), in each case as further described in the Merger Agreement. The fair value of the Earnout Shares of $172.3 million was estimated using a model based on multiple stock price paths developed through the use of a Monte Carlo simulation that incorporates into the valuation the possibility that the market condition targets may not be satisfied. The Earnout Shares were included in the net consideration from the Business Combination and recorded in Additional paid-in capital with a corresponding offset to Additional paid-in capital. In January 2021, the earnout conditions were fully satisfied.

Commitment and Contingencies_2

Commitment and Contingencies	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	6. Commitments and Contingencies Legal Matters The Company is a party to certain claims, suits, and proceedings which arise in the ordinary course of business. The Company records a liability when it believes that it is probable that a loss will be incurred and the amount can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be reasonably estimated, the Company discloses the possible loss or range of loss. In the Company’s opinion, resolution of pending matters is not expected to have a material adverse impact on the results of operations, cash flows, or the Company’s financial position, as of June 30, 2021. Given the unpredictable nature of legal proceedings, there is a reasonable possibility that an unfavorable resolution of one or more such proceedings could in the future materially affect the results of operations, cash flows, or financial position in a particular period. However, based on the information known by the Company, any such amount is either immaterial or it is not possible to provide an estimated range of any such possible loss.	8. Commitments and Contingencies Operating Leases In November 2018, the Company entered into an operating lease agreement related to its office in Portland, Oregon, which requires monthly lease payments through May 2022. In May 2019, the Company entered into an operating lease related to its new headquarters in San Francisco. The lease is through July 2029 and will result in a total of $25.6 million in future minimum lease payments, which exclude a tenant improvement allowance from the landlord of up to $2.5 million. In December 2019, the Company entered into an operating lease related to additional office space in San Francisco. The lease is through March 31, 2021 and included a total of $8.8 million in minimum lease payments. The Company recorded an impairment charge of $3.4 million related to prepaid expenses and other current assets for the year ended December 31, 2020, in connection with this lease agreement. The Company recognizes rent expense on a straight-line basis over the lease period and accounts for the difference between straight-line rent and actual lease payments as deferred rent. Rent expense for all facility leases was $6.5 million, $1.9 million, and $1.2 million for the years ended December 31, 2020, 2019, and 2018, respectively. Future minimum payments under the Company’s non-cancelable leases as of December 31, 2020, are as follows: ​ ​ ​ ​ ​ Operating ​ Lease Commitments Year ended December 31, ​ ​ 2021 ​ $ 4,528 2022 ​ 2,498 2023 ​ 2,368 2024 ​ 2,439 2025 ​ 2,513 Thereafter ​ 11,795 Future minimum lease payments ​ $ 26,141 ​ Legal Matters The Company is a party to certain claims, suits, and proceedings which arise in the ordinary course of business. The Company records a liability when it believes that it is probable that a loss will be incurred and the amount can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be reasonably estimated, the Company discloses the possible loss or range of loss. In the Company’s opinion, resolution of pending matters is not expected to have a material adverse impact on the results of operations, cash flows, or the Company’s financial position, as of December 31, 2020. Given the unpredictable nature of legal proceedings, there is a reasonable possibility that an unfavorable resolution of one or more such proceedings could in the future materially affect the results of operations, cash flows, or financial position in a particular period. However, based on the information known by the Company, any such amount is either immaterial or it is not possible to provide an estimated range of any such possible loss.

Common Stock Warrants_2

Common Stock Warrants	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Common Stock Warrants	7. Common Stock Warrants As of June 30, 2021, the Company had 7,623,436 Public Warrants and 5,016,666 Private Warrants outstanding. During the six months ended June 30, 2021, 9,626,559 Public Warrants were exercised for total proceeds of $110.7 million, of which $1.2 million had not been collected and are recorded as a warrant exercise receivable in the consolidated balance sheet. As part of FEAC’s initial public offering, 17,250,000 Public Warrants were sold. The Public Warrants entitle the holder thereof to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustments. The Public Warrants may be exercised only for a whole number of shares of Class A common stock. No fractional shares will be issued upon exercise of the warrants. The Public Warrants will expire at 5:00 p.m. New York City time on December 16, 2025, or earlier upon redemption or liquidation. The Public Warrants are listed on the NYSE under the symbol “SKLZ.WS.” The Company may call the Public Warrants for redemption starting anytime, in whole and not in part, at a price of $0.01 per warrant, so long as the Company provides not less than 30 days’ prior written notice of redemption to each warrant holder, and if, and only if, the reported last sale price of Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date the Company sends the notice of redemption to the warrant holders provided there is an effective registration statement covering the shares of Class A common stock issuable upon exercise of the warrants. On July 16, 2021, the Company announced it will redeem all Public Warrants that remain outstanding on August 16, 2021. Simultaneously with FEAC’s initial public offering, FEAC consummated a private placement of 10,033,333 Private Placement Warrants with FEAC’s sponsor. In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 private placement warrants. Each Private Placement Warrant is exercisable for one share of Class A common stock at a price of $11.50 per share, subject to adjustment. The Private Warrants are identical to the Public Warrants, except that the Private Warrants and the shares of Class A common stock issuable upon exercise of the Private Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants will be non-redeemable so long as they are held by the initial purchasers or such purchasers’ permitted transferees. If the Private Warrants are held by someone other than their initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.	10. Common Stock Warrants As of December 31, 2020, the Company had 17,249,977 Public Warrants and 5,016,666 Private Warrants outstanding. As part of FEAC’s initial public offering, 17,250,000 Public Warrants were sold. The Public Warrants entitle the holder thereof to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustments. The Public Warrants may be exercised only for a whole number of shares of Class A common stock. No fractional shares will be issued upon exercise of the warrants. The Public Warrants will expire at 5:00 p.m. New York City time on December 16, 2025, or earlier upon redemption or liquidation. The Public Warrants are listed on the NYSE under the symbol “SKLZ.WS.” The Company may call the Public Warrants for redemption starting anytime, in whole and not in part, at a price of $0.01 per warrant, so long as the Company provides not less than 30 days’ prior written notice of redemption to each warrant holder, and if, and only if, the reported last sale price of Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date the Company sends the notice of redemption to the warrant holders provided there is an effective registration statement covering the shares of Class A common stock issuable upon exercise of the warrants. Simultaneously with FEAC’s initial public offering, FEAC consummated a private placement of 10,033,333 Private Warrants with FEAC’s sponsor. In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant is exercisable for one share of Class A common stock at a price of $11.50 per share, subject to adjustment. The Private Warrants are identical to the Public Warrants, except that the Private Warrants and the shares of Class A common stock issuable upon exercise of the Private Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants will be non-redeemable so long as they are held by the initial purchasers or such purchasers’ permitted transferees. If the Private Warrants are held by someone other than their initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.

Stockholders' Equity_2

Stockholders' Equity	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	8. Stockholders’ Equity Common Stock The Company’s amended and restated certificate of incorporation authorizes the issuance of Class A common stock and Class B common stock. The rights of the holders of Class A common stock and Class B common stock are identical, expect with respect to voting and conversion. Holders of Class A common stock are entitled to one vote per share and holders of Class B common stock are entitled to 20 votes per share. Shares of Class B common stock are convertible into an equivalent number of shares of Class A common stock and generally convert into shares of Class A common stock upon transfer. Any dividends paid to the holders of Class A common stock and Class B common stock will be paid on a pro rata basis. On a liquidation event, any distribution to common stockholders is made on a pro rata basis to the holders of the Class A common stock and Class B common stock. As of June 30, 2021, the Company has authorized a total of 635 million shares, consisting of 500 million shares of Class A common stock, par value $0.0001 per share (“Class A common stock”), 125 million shares of Class B common stock, par value $0.0001 per share (“Class B common stock”), and 10 million shares of preferred stock, par value $0.0001 per share (“preferred stock”). In March 2021, the Company completed an underwritten public offering of its Class A common stock and issued 17,000,000 shares of Class A common stock, for an aggregate purchase price of $408.0 million, before issuance costs of $5.9 million. In connection with the public offering, certain stockholders of the Company sold an aggregate of 19,800,000 shares, including the full exercise of the underwriters’ option to purchase an additional 4,800,000 additional shares. The purchase price per share, net of the underwriter discount, was $23.34. The Company incurred transaction costs of $6.8 million in connection with this sale of shares by certain stockholders, which was recorded as expense during the quarter.	11. Stockholders’ Equity The consolidated statements of equity (deficit) reflect the Business Combination as defined in Note 1 as of December 16, 2020. As Old Skillz was deemed the accounting acquirer in the Business Combination with FEAC, all periods prior to the consummation date reflect the balances and activity of Old Skillz. The balances as of December 31, 2019 and 2018 from the consolidated financial statements of Old Skillz as of that date, share activity (redeemable convertible preferred stock, preferred stock, common stock, additional paid in capital, and accumulated deficit) and per share amounts were retroactively adjusted, where applicable, using the recapitalization exchange ratio of 0.7471. All redeemable convertible preferred stock classified as redeemable equity was retroactively adjusted, converted into Class A common stock, and reclassified into permanent equity as a result of the Business Combination. Common Stock The Company’s amended and restated certificate of incorporation following the Business Combination authorizes the issuance of Class A common stock and Class B common stock. The rights of the holders of Class A common stock and Class B common stock are identical, except with respect to voting and conversion. Holders of Class A common stock are entitled to one vote per share and holders of Class B common stock are entitled to 20 votes per share. Shares of Class B common stock are convertible into an equivalent number of shares of Class A common stock and generally convert into shares of Class A common stock upon transfer. Any dividends paid to the holders of Class A common stock and Class B common stock will be paid on a pro rata basis. On a liquidation event, any distribution to common stockholders is made on a pro rata basis to the holders of the Class A common stock and Class B common stock. As of December 31, 2020, the Company has authorized a total of 635 million shares, consisting of 500 million shares of Class A Common Stock, par value $0.0001 per share (“Class A Common Stock”), 125 million shares of Class B Common Stock, par value $0.0001 per share (“Class B Common Stock”), and 10 million shares of Preferred Stock, par value $0.0001 per share (“Preferred Stock”). Old Skillz Warrants As of December 31, 2020, the Company had 48,135 Old Skillz private warrants outstanding. These warrants are equity classified. In connection with the Business Combination, the Old Skillz private warrants outstanding immediately prior to the Business Combination converted into warrants exercisable for New Skillz Class A common stock on the same terms and conditions as applied to the Old Skillz warrants, which were adjusted for the Exchange Ratio. The private warrants entitle the holder to purchase one share of Class A common stock at a price of $1.4991. Old Skillz Convertible Preferred Stock Immediately prior to the completion of the Business Combination on December 16, 2020, all outstanding shares of the Old Skillz’s Series A, Series A-1, and Series B convertible preferred stock converted into an aggregate 139.0 million shares of common stock. Each share of Old Skillz redeemable convertible preferred stock was converted to ten shares of Old Skillz common stock. Old Skillz Redeemable Convertible Preferred Stock In September 2019, the Company received $25.0 million in cash proceeds from the issuance of redeemable convertible Series D-1 preferred stock to a private investor at a price per share of $21.516. In conjunction with the issuance of the redeemable convertible Series D-1 preferred stock, $9.8 million of the convertible promissory notes issued in 2018, plus accrued interest, were converted into shares of redeemable convertible Series D-1 preferred stock. In March 2019, $5.0 million of the convertible promissory notes issued in 2018 plus accrued interest were converted into shares of redeemable convertible Series D preferred stock. In April and May 2020, the Old Skillz received $65.0 million in cash proceeds from the issuance of redeemable convertible Series E preferred stock to private investors at a price per share of $43.11. The Series E Stock Purchase Agreement required the Old Skillz to issue and sell, and the Series E investors to purchase, additional shares of redeemable convertible Series E preferred stock subsequent to the initial closing (the “redeemable convertible Series E preferred stock forward contract liability”). The Company concluded that the redeemable convertible Series E preferred stock forward contract liability met the definition of a freestanding financial instrument, as it was legally detachable and separately exercisable from the initial closing of the redeemable convertible Series E preferred stock. The forward contract liability had an immaterial value at the issue date. In September 2020, the Old Skillz received $11.7 million in cash proceeds as settlement for the outstanding redeemable convertible Series E preferred stock forward contract liability and issuance of the underlying redeemable convertible Series E preferred stock to a private investor at a price per share of $43.11. During the year ended December 31, 2020, the Company recognized a non-cash charge of $21.7 million related to changes in the fair value of the redeemable convertible Series E preferred stock forward contract liability, which was included in Other income (expense), net in the consolidated statements of operations. Immediately prior to the completion of the Business Combination on December 16, 2020, all outstanding shares of the Company’s Series C, Series D, Series D-1, and Series E redeemable convertible preferred stock converted into an aggregate 122.0 million shares of common stock. Conversion of Old Skillz Preferred Stock and Redeemable Convertible Preferred Stock All preferred stock and redeemable convertible preferred stock classified as redeemable was retroactively adjusted, converted into New Skillz Class A common stock each as a result of the Business Combination using the recapitalization exchange ratio of 0.7471. Redeemable convertible preferred stock was also reclassified into permanent equity as a result of the Business Combination. Based on the conversion price set forth in the Company’s certificate of incorporation, amended in June 2018 to effect for a 10-for-1 stock split of its common stock, the Conversion Rate in effect as of the Closing Date of the Business Combination was ten shares of Class B common stock for each share of preferred stock. There were no redemption rights for the Series A, A-1, or B convertible preferred stock and the holders of these preferred shares could not unilaterally force a liquidation of the Company. Series C, Series D, Series D-1, Series E redeemable convertible preferred stock, redeemable convertible Series E preferred stock forward contract liability were redeemable at the option the of stockholder.

Stock Based Compensation_2

Stock Based Compensation	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Stock Based Compensation	9. Stock-Based Compensation The following table summarizes stock-based compensation expense recognized for the three and six months ended June 30, 2021 and 2020 as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Six Months Ended ​ ​ June 30, ​ June 30, ​ 2021 2020 2021 2020 Research and development ​ $ 2,215 ​ $ 817 ​ $ 3,422 ​ $ 1,022 Sales and marketing ​ 2,550 ​ 957 ​ 4,388 ​ 1,073 General and administrative ​ 11,009 ​ 3,772 ​ 18,909 ​ 3,808 Total stock-based compensation expense ​ $ 15,774 ​ $ 5,546 ​ $ 26,719 ​ $ 5,903 ​ Equity Incentive Plans Skillz Inc. 2020 Omnibus Incentive Plan In December 2020, the Board of Directors of the Company adopted the Skillz Inc. 2020 Omnibus Incentive Plan (the “2020 Plan”). The 2020 Plan became effective upon consummation of the Business Combination and succeeds the Company’s legacy equity incentive plans. Under the 2020 Plan, the Company may grant stock-based awards to purchase or directly issue shares of common stock to employees, directors and consultants. Options are granted at a price per share equal to the fair market value of the underlying common stock at the date of grant. Options granted are exercisable over a maximum term of 10 years from the date of grant. Restricted stock units (“RSUs”) are also granted under the 2020 Plan. These awards typically have a cliff vesting period of one year and continue to vest quarterly thereafter. The 2020 Plan also permits the Company to grant stock-based awards with performance or market conditions. In connection with the closing of the Business Combination, the Company entered into certain option agreements that include vesting conditions contingent upon the attainment of volume weighted average price targets related to the Company’s Class A common stock on the NYSE. The 2020 Plan permits the Company to deliver up to 47,841,859 shares of common stock pursuant to awards issued under the 2020 Plan, consisting of 15,000,000 shares which may be of Class A and/or Class B common stock, 24,669,278 shares of Class A common stock and 8,172,581 shares of Class B common stock. The total number of shares of Class A common stock and Class B common stock that will be reserved and that may be issued under the 2020 Plan will automatically increase on the first trading day of each calendar year, beginning with calendar year 2021, by a number of shares equal to five percent 5% of the total number of shares of Class A common stock and Class B common stock, respectively, outstanding on the last day of the prior calendar year. Stock Options and Restricted Stock Units Stock option and RSU activity during the six months ended June 30, 2021 is as follows (in thousands, except for share, per share, and contractual term data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options Outstanding ​ Restricted Stock Units ​ ​ Number of ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Shares ​ Number of ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ Average ​ ​ Available for ​ Shares ​ Weighted- ​ Remaining ​ ​ ​ ​ ​ ​ Grant ​ ​ Issuance ​ Outstanding ​ Average ​ Contractual ​ Aggregate ​ Number of ​ Date Fair ​ ​ Under the ​ Under the ​ Exercise ​ Term ​ Intrinsic ​ Plan shares ​ Value per ​ Plan Plan Price (Years) Value outstanding share Exercisable at December 31, 2020 35,500,603 38,404,493 ​ $ 5.89 8.27 ​ $ 542,074 341,256 ​ $ 17.68 Options and restricted stock units granted (3,147,553) — ​ — ​ ​ ​ ​ ​ 3,147,553 ​ 21.82 Options exercised and restricted stock units released — (503,480) ​ 0.22 ​ ​ ​ ​ ​ — ​ — Options and restricted stock units canceled 3,260,091 (2,985,501) ​ 1.32 ​ ​ ​ ​ ​ (274,590) ​ 24.50 Balance at June 30, 2021 35,613,141 34,915,512 ​ $ 6.35 7.44 ​ $ 536,745 3,214,219 ​ $ 21.15 Exercisable at December 31, 2020 ​ ​ 14,248,234 ​ $ 0.18 6.45 ​ $ 282,364 ​ ​ ​ ​ ​ Exercisable at June 30, 2021 ​ ​ 16,096,923 ​ 0.21 5.92 ​ 346,242 ​ ​ ​ ​ ​ Unvested at December 31, 2020 ​ ​ 24,156,259 ​ 9.25 9.34 ​ 259,710 ​ ​ ​ ​ ​ Unvested at June 30, 2021 ​ ​ 18,818,589 ​ 11.60 8.74 ​ 190,503 ​ ​ ​ ​ ​ ​ The number of unvested stock options as of June 30, 2021 and December 31, 2020 does not include 10.0 million and 13.3 million shares of restricted common stock, respectively, previously issued upon the early exercise of grants by certain executives. The number of RSUs granted does not include 0.1 million performance based RSUs which the Company issued in June 2021, as the performance-based RSUs are not deemed granted for accounting purposes. As of June 30, 2021, unrecognized stock-based compensation expense related to unvested stock options, restricted common stock, and RSUs was $176.4 million. The weighted-average period over which such compensation expense will be recognized is 3.63 years. On May 4, 2021, the Company entered into a transition and release agreement providing for Mr. Henry’s retirement from his position as Chief Financial Officer (“CFO”) of the Company, effective June 20, 2021. As part of the transition and release agreement, certain stock options of the CFO were modified to vest through August 10, 2021, the separation date, based on Mr. Henry’s continuous service to the Company in an executive advisor role from June 21, 2021 through the separation date. This modification will result in $6.4 million of incremental stock-based compensation expense recorded in the condensed consolidated statement of operations through the third quarter of 2021. The Company recognized approximately $3.7 million of this expense for the three months ended June 30, 2021. The aggregate intrinsic value of options exercised was $4.0 million and $27.2 million during the three months ended June 30, 2021 and 2020, respectively, and $11.8 million and $27.5 million during the six months ended June 30, 2021 and 2020, respectively. The assumptions used to estimate the fair value of stock options granted and the resulting fair values for the three and six months ended June 30, 2021 and 2020 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, ​ Six Months Ended June 30, ​ 2021 (1) 2020 2021 (1) 2020 Expected volatility ​ ​ 48.71 % 47.99% – 48.79 % ​ 48.71 % ​ 47.99% – 48.79 % Risk-free interest rate ​ ​ 0.02 % 0.34% – 0.59 % ​ 0.02 % ​ 0.34% – 1.44 % Expected term (in years) ​ ​ 0.25 ​ 5.00 – 6.18 ​ ​ 0.25 ​ 5.00 – 6.18 ​ Expected dividend yield ​ ​ — ​ — ​ ​ — ​ — ​ Weighted average estimated fair value of stock options granted during the period ​ $ 15.63 ​ $ 2.58 ​ $ 15.63 ​ $ 2.42 ​ (1) For the three and six months ended June 30, 2021, the above assumptions were used to estimate the fair value of certain stock options previously granted to the CFO, that were modified as part of the transition and release agreement. Employee Stock Purchase Plan In June 2021, the Company commenced its first offering period under the Skillz, Inc. Employee Stock Purchase Plan (the employee Stock Purchase Plan), which assists employees in acquiring a stock ownership interest in the Company and encourages them to remain in the employment of the Company. The Employee Stock Purchase Plan is intended to qualify under Section 423 of the Internal Revenue Code. The employee Stock Purchase Plan permits eligible employees to purchase common stock at a discount through payroll deductions during specified offering periods. No employee may purchase more than $25,000 worth of stock in any calendar year. The price of shares purchased under the Employee Stock Purchase Plan is equal to 85% of the fair market value of the common stock on the first or last day of the offering period, whichever is lower. The total Employee Stock Purchase plan expense for the three months ended June 30, 2021 was not material.	12. Stock Based Compensation The following table summarizes stock-based compensation expense recognized for the years ended December 31, 2020, 2019 and 2018, as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 2018 Research and development ​ $ 6,110 ​ $ 181 ​ $ 361 Sales and marketing ​ ​ 4,505 ​ ​ 111 ​ ​ 114 General and administrative ​ 13,142 ​ 945 ​ 6,205 Total stock-based compensation expense ​ $ 23,757 ​ $ 1,237 ​ $ 6,680 ​ Equity Incentive Plans 2012, 2015, and 2017 Equity Incentive Plans Prior to the Business Combination, the Company maintained a stock based compensation plan. Old Skillz’s 2012, 2015, and 2017 Equity Incentive Plans (the “Legacy Equity Incentive Plans”) provided for the grant of stock-based awards to purchase or directly issue shares of common stock to employees, directors and consultants. Options were granted at a price per share equal to the fair market value of the underlying common stock at the date of grant. Options granted to newly hired employees typically vest 25% on the first anniversary date of hire and ratably each quarter over the ensuing 36 month period. The maximum term for stock options granted under the Legacy Equity Incentive Plans may not exceed ten years from date of grant. Each Old Skillz option from the Legacy Equity Incentive Plans that was outstanding immediately prior to the Business Combination, whether vested or unvested, was converted into an option to acquire a number of shares of Class A Common Stock (other than in the case of the Founder, who received options exercisable for Class B common stock of the Company) (each such option, an “Exchanged Option”) equal to the product (rounded down to the nearest whole number) of (i) the number of shares of Old Skillz common stock subject to such Old Skillz option immediately prior to the Business Combination and (ii) the Exchange Ratio, at an exercise price per share (rounded up to the nearest whole cent) equal to (A) the exercise price per share of such Old Skillz option immediately prior to the consummation of the Business Combination, divided by (B) the Exchange Ratio. Except as specifically provided in the Business Combination Agreement, following the Business Combination, each Exchanged Option will continue to be governed by the same terms and conditions (including vesting and exercisability terms) as were applicable to the corresponding former Old Skillz option immediately prior to the consummation of the Business Combination. All stock option activity was retroactively restated to reflect the Exchanged Options. Skillz Inc. 2020 Omnibus Incentive Plan In December 2020, the Board of Directors of the Company adopted the Skillz Inc. 2020 Omnibus Incentive Plan (the “2020 Plan”). The 2020 Plan became effective upon consummation of the Business Combination and succeeds the Company’s Legacy Equity Incentive Plans. Under the 2020 Plan, the Company may grant stock-based awards to purchase or directly issue shares of common stock to employees, directors and consultants. Options are granted at a price per share equal to the fair market value of the underlying common stock at the date of grant. Options granted are exercisable over a maximum term of 10 years from the date of grant. Restricted stock units (“RSUs”) are also granted under the 2020 Plan. These awards typically have a cliff vesting period of one year and continue to vest quarterly thereafter. The 2020 Plan permits the Company to deliver up to 47,841,859 shares of common stock pursuant to awards issued under the 2020 Plan, consisting of 15,000,000 shares which may be Class A and/or Class B common stock, 24,669,278 shares of Class A common stock and 8,172,581 shares of the Class B common stock. The total number of shares of Class A common stock and Class B Common stock, respectively, that will be reserved and that may be issued under the 2020 Plan will automatically increase on the first trading day of each calendar year, beginning with calendar year 2021, by a number of shares equal to five percent (5%) of the total number of shares of Class A common stock and Class B common stock, respectively, outstanding on the last day of the prior calendar year. Stock Options and Restricted Stock Units Stock option and RSU activity, prices, and values adjusted by the Exchange Ratio, during the year ended December 31, 2020 is as follows (in thousands, except for share, per share, and contractual term data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options Outstanding Restricted Stock Units ​ Number of ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Shares Number of ​ ​ Weighted- ​ ​ ​ Weighted- ​ Available for Shares Weighted- Average ​ ​ Number of Average ​ Issuance Outstanding Average Remaining ​ Aggregate Plan Grant Date ​ Under the Under the Exercise Contractual ​ Intrinsic shares Fair Value ​ Plan Plan Price Term (Years) ​ Value outstanding per share Balance at December 31, 2019 3,855,385 ​ 38,794,307 ​ $ 0.14 ​ 7.67 ​ $ 13,056 ​ Recapitalization Impact (975,027) ​ (9,811,081) ​ 0.05 ​ ​ ​ Balance at December 31, 2019 2,880,358 ​ 28,983,226 ​ $ 0.19 ​ 7.67 ​ $ 13,056 — ​ $ — Additional shares authorized 62,903,028 ​ ​ ​ ​ ​ Options and restricted stock units granted (36,074,010) ​ 35,732,754 ​ 6.70 ​ ​ ​ ​ 341,256 ​ 17.68 Options exercised (1) — ​ (20,138,817) ​ 0.78 ​ ​ ​ ​ — ​ — Options and restricted stock units canceled 5,791,227 ​ (6,172,670) ​ 0.51 ​ ​ ​ ​ — ​ — Balance at December 31, 2020 35,500,603 ​ 38,404,493 ​ $ 5.89 ​ 8.27 ​ $ 542,074 341,256 ​ $ 17.68 Exercisable at December 31, 2019 ​ ​ ​ 15,225,162 ​ $ 0.08 ​ ​ 6.85 ​ $ 8,492 ​ Exercisable at December 31, 2020 ​ ​ ​ 14,248,234 ​ $ 0.18 ​ ​ 6.45 ​ $ 282,364 ​ Unvested at December 31, 2019 ​ ​ ​ 13,758,064 ​ $ 0.31 ​ ​ 8.58 ​ $ 4,564 ​ Unvested at December 31, 2020 ​ ​ ​ 24,156,259 ​ $ 9.25 ​ ​ 9.34 ​ $ 259,710 ​ (1) The number of options exercised includes early exercises related to the Executive grants noted below. The number of unvested stock options as of December 31, 2020 and December 31, 2019 does not include 13.3 million and 8.2 million shares of restricted common stock issued upon the early exercise of the certain Executive grants described below. As of December 31, 2020, unrecognized stock-based compensation expense related to unvested stock options, restricted common stock, and RSUs was $156.9 million. The weighted-average period over which such compensation expense will be recognized is 3.53 years. The aggregate intrinsic value of options exercised was $89.9 million, $1.4 million and $0.5 million during the years ended December 31, 2020, 2019 and 2018, respectively. The assumptions used to estimate the fair value of stock options granted and the resulting fair values for the year ended December 31, 2020, 2019 and 2018 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 ​ 2018 Expected volatility ​ 45.00%  – 50.00 % ​ 47.17% – 55.47 % ​ 47.69% – 49.17 % Risk-free interest rate ​ 0.27% – 1.44 % ​ 1.57% – 2.64 % ​ 2.60% – 3.06 % Expected term (in years) ​ 4.14 – 6.25 ​ 5.00 – 6.86 ​ 5.49 – 6.13 ​ Expected dividend yield ​ — ​ — ​ — ​ Weighted average estimated fair value of stock options granted during the year $ 5.06 $ 0.21 $ 0.11 ​ ​ Executive grants Executive Grants below were retroactively adjusted to give effect of the Reverse Recapitalization Exchange Ratio of 0.7471. 2019 CEO Executive Grant On April 29, 2019, the Board of Directors approved a grant to the Company’s co-founder and Chief Executive Officer of two separate options to purchase shares of Class A common stock at an exercise price of $0.43 per share. The first option was to purchase 2,990,172 shares of Old Skillz Class A common stock, which vest subject to continuous service over a four-year period, whereby 1/48th of the shares vest each month. Vesting will accelerate and (i) vest as to 50% of the then-outstanding shares upon the consummation of an IPO; and (ii) vest as to 100% of the then-outstanding shares upon the earlier of (A) the consummation of an Exit Transaction and (B) termination of service by the Company other than for cause (as defined by the plan), subject to continuous services through the consummation of such event. The $1.7 million grant date fair value of this option, estimated based on the BSM pricing model, will be recognized as compensation expense over the requisite service period. As of December 31, 2020, the Company recognized $0.7 million in compensation expense related to this grant. In connection with the Business Combination, the CEO elected to waive the right to vest as to 100% of the then-outstanding shares upon the consummation of an Exit Transaction. The second option was to purchase 5,980,344 shares of Old Skillz Class A common stock, which vest subject to continuous service and the achievement of eight market condition targets related to the valuation of the Company, ranging from $600 million to $2.7 billion, upon closing of either an Exit Transaction, Financing Event, or Initial Public Offering, on or before April 29, 2023 (“Market Condition Grant”). The Market Condition Grant has implied performance-based vesting conditions because no shares will vest unless the Exit Transaction, Financing Event, or Initial Public Offering occur. The $0.9 million grant date fair value of the Market Condition Grant was estimated using a model based on multiple stock price paths developed through the use of a Monte Carlo simulation that incorporates into the valuation the possibility that the market condition targets may not be satisfied. All compensation expense related to the Market Condition Grant was recognized during the year ended December 31, 2020 because the performance-based vesting condition was achieved. On April 30, 2019, the two separate options to purchase shares of Old Skillz Class A common stock were early exercised by entering into a promissory note and security agreement with the Company. The promissory note includes outstanding principal of $3.8 million and bears interest at a rate of 2.55%, compounded annually. The principal amount of the promissory note, together with all accrued but unpaid interest, shall become due upon the first to occur of (i) immediately prior to the closing of a deemed liquidation event or Exit Transaction, (ii) termination of the grantees’s employment, (iii) immediately prior to the filing of a registration statement under the Securities Act of 1933, (iv) immediately prior to this note becoming prohibited under Section 13(k) of the Securities Exchange Act of 1934, and (v) nine years. The promissory note is deemed to be non-recourse. Accordingly, the promissory note was recorded as a reduction to Additional paid-in capital, offsetting the proceeds from the early exercise, rather than as a note receivable on the Company’s Balance Sheet. The total 8,970,517 shares issued related to the executive grants are included in common stock issued and outstanding within these consolidated financial statements, as they provide the holder with stockholder rights, such as the right to vote the shares with the other holders of common stock and a right to cumulative declared dividends. Immediately prior to the consummation of the Business Combination, the CEO surrendered a portion of these shares to pay off the promissory note and security agreement with the Company. 2020 CEO Executive Grant On April 15, 2020, the Board of Directors approved a grant to the Company’s co-founder and Chief Executive Officer of options to purchase shares of Old Skillz Class A common stock at an exercise price of $1.15 per share. The option was to purchase 9,921,314 shares of Old Skillz Class A common stock, which vest subject to continuous service over a four-year period, whereby 25% of the shares shall vest on the one year anniversary of the grant date and 6.25% of the shares vest quarterly thereafter. Vesting will accelerate and (i) vest as to 50% of the then-outstanding shares upon the consummation of an IPO; and (ii) vest as to 100% of the then-outstanding shares upon the earlier of (A) the consummation of an Exit Transaction and (B) termination of service by the Company other than for cause (as defined by the plan), subject to continuous services through the consummation of such event. The grant date fair value of this option was estimated based on the BSM pricing model, and the total compensation expense that will be recognized over the requisite service period is $21.5 million. As of December 31, 2020, the Company recognized $3.8 million in compensation expense related to this grant. In connection with the Business Combination, the CEO elected to waive the right to vest as to 100% of the then-outstanding shares upon the consummation of an Exit Transaction. On May 14, 2020, the option to purchase shares of Old Skillz Class A common stock was early exercised by entering into a promissory note and security agreement with the Company. The promissory note includes outstanding principal of $11.4 million and bears interest at a rate of 0.58%, compounded annually. The principal amount of the promissory note, together with all accrued but unpaid interest, shall become due upon the first to occur of (i) immediately prior to the closing of a deemed liquidation event or Exit Transaction, (ii) termination of the grantee’s employment, (iii) immediately prior to the filing of a registration statement under the Securities Act of 1933, (iv) immediately prior to this note becoming prohibited under Section 13(k) of the Securities Exchange Act of 1934, and (v) nine years. The promissory note is deemed to be non-recourse. Accordingly, the promissory note was recorded as a reduction to Additional paid-in capital, offsetting the proceeds from the early exercise, rather than as a note receivable on the Company’s Balance Sheet. The 9,921,314 shares issued related to the 2020 CEO Executive grants are included in common stock issued and outstanding within these consolidated financial statements as they provide the holder with stockholder rights, such as the right to vote the shares with the other holders of common stock and a right to cumulative declared dividends. Immediately prior to the consummation of the Business Combination, the CEO surrendered a portion of these shares to pay off the promissory note and security agreement with the Company. 2020 CRO Executive Grant On April 15, 2020, the Board of Directors approved a grant to the Company’s co-founder and Chief Revenue Officer of two separate options to purchase shares of Class B common stock at an exercise price of $1.15 per share. The first option was to purchase 1,852,695 shares of Old Skillz Class B common stock, which vest subject to continuous service over a four-year period, whereby 25% of the shares shall vest on the one year anniversary of the grant date and 6.25% of the shares vest quarterly thereafter. Vesting will accelerate and (i) vest as to 50% of the then-outstanding shares upon the consummation of an IPO; and (ii) vest as to 100% of the then-outstanding shares upon the earlier of (A) the consummation of an Exit Transaction and (B) termination of service by the Company other than for cause (as defined by the plan), subject to continuous services through the consummation of such event. The grant date fair value of this option was estimated based on the BSM pricing model, and the total compensation expense that will be recognized over the requisite service period is $3.5 million. As of December 31, 2020, the Company recognized $0.6 million in compensation expense related to this grant. In connection with the Business Combination, the CRO elected to waive his right to vest as to 100% of the then-outstanding shares upon the consummation of an Exit Transaction. The second option was to purchase 926,347 shares of Old Skillz Class B common stock, which vest subject to continuous service and the achievement of five market condition targets related to the valuation of the Company, ranging from $1.5 billion to $2.7 billion, upon closing of either an Exit Transaction, Financing Event, or Initial Public Offering, on or before April 15, 2024 (“CRO Market Condition Grant”). The CRO Market Condition Grant has implied performance-based vesting conditions because no shares will vest unless the Exit Transaction, Financing Event, or Initial Public Offering occur. The $2.0 million grant date fair value of the CRO Market Condition Grant was estimated using a model based on multiple stock price paths developed through the use of a Monte Carlo simulation that incorporates into the valuation the possibility that the market condition targets may not be satisfied. As of December 31, 2020, all compensation expense related to the CRO Market Condition Grant was recognized because the performance-based vesting condition was achieved through the consummation of the Business Combination. On May 14, 2020, the two separate options to purchase shares of Old Skillz Class B common stock were early exercised by entering into a promissory note and security agreement with the Company. The promissory note includes outstanding principal of $3.2 million and bears interest at a rate of 0.58%, compounded annually. The principal amount of the promissory note, together with all accrued but unpaid interest, shall become due upon the first to occur of (i) immediately prior to the closing of a deemed liquidation event or Exit Transaction, (ii) termination of the grantee’s employment, (iii) immediately prior to the filing of a registration statement under the Securities Act of 1933, (iv) immediately prior to this note becoming prohibited under Section 13(k) of the Securities Exchange Act of 1934, and (v) nine years. The promissory note is deemed to be non-recourse and recorded as a reduction to Additional paid-in capital, offsetting the proceeds from the early exercise, rather than as a note receivable on the Company’s Balance Sheet. The total 2,779,042 shares issued related to the co-founder grants are included in common stock issued and outstanding within these consolidated financial statements as they provide the holder with stockholder rights, such as the right to vote the shares with the other holders of common stock and a right to cumulative declared dividends. Immediately prior to the consummation of the Business Combination, the CRO surrendered a portion of these shares to pay off the promissory note and security agreement with the Company. 2020 CTO Executive Grant On June 8, 2020, the Board of Directors approved a grant to the Company’s Chief Technology Officer of two separate options to purchase shares of Old Skillz Class B common stock at an exercise price of $1.33 per share. The first option was to purchase 1,520,736 shares of Old Skillz Class B common stock, which vest subject to continuous service over a four-year period, whereby 25% of the shares shall vest on the one year anniversary of the grant date and 6.25% of the shares vest quarterly thereafter. Vesting will accelerate and (i) vest as to 50% of the then-outstanding shares upon the consummation of an IPO; and (ii) vest as to 100% of the then-outstanding shares upon the earlier of (A) the consummation of an Exit Transaction and (B) termination of service by the Company for cause (as defined by the plan), subject to continuous services through the consummation of such event. The grant date fair value of this option was estimated based on the BSM pricing model, and the total compensation expense that will be recognized over the requisite service period is $9.0 million. As of December 31, 2020, the Company recognized $0.9 million in compensation expense related to this grant. In connection with the Business Combination, the CTO elected to waive the right to vest as to 100% of the then-outstanding shares upon the consummation of an Exit Transaction. The second option was to purchase 919,862 shares of Old Skillz Class B common stock, which vest subject to continuous service and the achievement of five market condition targets related to the valuation of the Company, ranging from $1.8 billion to $3.0 billion, upon closing of either an Exit Transaction, Financing Event, or Initial Public Offering, on or before June 8, 2024 (“CTO Market Condition Grant”). The CTO Market Condition Grant has implied performance-based vesting conditions because no shares will vest unless the Exit Transaction, Financing Event, or Initial Public Offering occur. The $3.7 million grant date fair value of the CTO Market Condition Grant was estimated using a model based on multiple stock price paths developed through the use of a Monte Carlo simulation that incorporates into the valuation the possibility that the market condition targets may not be satisfied. As of December 31, 2020, all compensation expense related to the CTO Market Condition Grant was recognized because the performance-based vesting condition was achieved through the consummation of the Business Combination. Founders’ Option Agreements In connection with the closing of the Business Combination, the Company entered into option agreements with each of the CEO and CRO (the “Option Agreements”) awarding options to purchase (i) 9,960,000 shares of New Skillz Class B common stock to the CEO and (ii) 2,040,000 shares of New Skillz Class A common stock to the CRO. The options will vest in three equal increments as follows (i) one-third ( 1/3 Other Stock-Based Compensation During the year ended December 31, 2019, certain existing and new external investors acquired $0.7 million of outstanding Old Skillz Class B common stock from a current employee at a purchase price greater than the estimated fair value at the time of the transactions. The Company recorded stock-based compensation expense for the difference between the price paid and the estimated fair value on the date of the transactions of $0.5 million in general and administrative expense. In April and May 2020, certain existing and new investors acquired $11.0 million of outstanding Old Skillz Class B common stock from employees. The Company recorded stock-based compensation expense for the difference between the price paid and the estimated fair value on the date of the transaction of $2.3 million in general and administrative, $0.7 million in sales and marketing, and $0.4 million in research and development. In August 2020, the Company’s Board of Directors granted an executive officer 2,757,886 non-qualified stock options, which vest 25% on the one year anniversary of the start of the vesting period, and 6.25% after each three months of continuous service subsequent to the first year. The grant date fair value of this option was estimated based on the BSM pricing model, and the total compensation expense that will be recognized over the requisite service period is $23.5 million. As of December 31, 2020, the Company recognized $2.3 million in compensation expense related to this grant.

Income Taxes_2

Income Taxes	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	10. Income Taxes The Company’s income tax provision was $65 thousand and $28 thousand for the three months ended, June 30, 2021 and 2020, respectively. This represents an effective tax rate for the respective periods of (0.08)% and (0.14)% .	13. Income Taxes The Company has historically generated net operating losses in each of the tax jurisdictions in which it operates and has provided a valuation allowance against net deferred tax assets due to uncertainties regarding the Company’s ability to realize these assets. The provision for income taxes consists of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 Current: ​ ​ ​ Federal ​ $ — ​ $ — ​ $ — State ​ 115 ​ — ​ — Total Current ​ 115 ​ — ​ — Deferred: ​ ​ ​ Federal ​ — ​ — ​ — State ​ — ​ — ​ — Total Deferred ​ — ​ — ​ — Provision for income taxes ​ $ 115 ​ $ — ​ $ — ​ A reconciliation of the Company’s effective tax rate to the statutory U.S. federal rate of 21% is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 ​ (Restated) ​ ​ ​ ​ ​ ​ U.S. Federal provision (benefit) ​ ​ ​ ​ ​ ​ ​ ​ ​ At statutory rate ​ $ (30,533) ​ $ (5,956) ​ $ (5,608) State taxes ​ 90 ​ — ​ — Valuation allowance ​ 26,245 ​ 6,320 ​ 5,671 Stock based compensation ​ (7,257) ​ (182) ​ (141) Permanent differences related to fair value adjustments ​ 8,573 ​ — ​ — Other permanent differences ​ 2,997 ​ (182) ​ 78 Total ​ $ 115 ​ $ — ​ $ — ​ Deferred Tax Assets and Liabilities Deferred income taxes reflect the net tax effects of loss and credit carryforwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities for federal and state income taxes are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Deferred tax assets: ​ ​ ​ ​ Net operating loss carryforwards ​ $ 47,864 $ 21,309 Stock-based compensation ​ 2,492 1,646 Reserves and accruals ​ 1,239 513 Other ​ 291 2 Total deferred tax assets ​ $ 51,886 $ 23,470 Less: valuation allowance ​ (51,859) (23,455) Deferred tax assets, net of valuation allowance ​ $ 27 $ 15 Deferred tax liabilities: ​ ​ ​ ​ ​ Fixed assets ​ (27) (15) Total deferred tax liabilities ​ $ (27) $ (15) Net deferred tax assets ​ $ — $ — ​ A valuation allowance is required to be established when it is more likely than not that all or a portion of a deferred tax asset will not be realized. Realization of deferred tax assets is dependent upon future earnings, the timing and amount of which are uncertain. A full review of all positive and negative evidence needs to be considered. As of December 31, 2020 and 2019, the Company has provided a full valuation allowance on its deferred tax assets. The change in total valuation allowance from 2019 to 2020 was an increase of $28.4 million . The Company has net operating loss carryforwards for federal and state income tax purposes of approximately $201.3 million and $64.9 million, respectively, as of December 31, 2020. The federal and state net operating loss carryforwards, if not utilized, will expire beginning in 2033 and 2031, respectively. $165.3 million of the federal net operating loss carryforwards are not subject to expiration. Utilization of some of the federal and state net operating loss and credit carryforwards may be subject to annual limitations due to the “change in ownership” provisions of the Internal Revenue Code of 1986 and similar state provisions. The annual limitations may result in the expiration of net operating losses and credits before utilization. The Company has not performed a Section 382 study as of December 31, 2020. On March 27, 2020, the Coronavirus Aid, Relief and Economic Security (“CARES Act”) was signed into law. Among other things, the CARES Act permits NOL carryovers and carrybacks to offset 100% of taxable income for taxable years beginning before 2021. In addition, the CARES Act allows NOLs incurred in 2018, 2019, and 2020 to be carried back to each of the five preceding taxable years to generate a refund of previously paid income taxes. The CARES Act also contains modifications on the limitation of business interest for tax years beginning in 2019 and 2020. The modifications to Section 163(j) increase the allowable business interest deduction from 30% of adjusted taxable income to 50% of adjusted taxable income. The CARES Act did not have a significant impact to the Company for any years. On June 29, 2020, California Governor Newsom signed to law the state’s budget package which included Assembly Bill 85 (AB 85). AB 85 contained two major tax changes: (1) it suspends the usage of net operating losses (NOLs) for certain taxpayers; and (2) it limits certain business tax credits for tax years 2020, 2021, and 2022. Skillz is in a taxable loss position in 2020 and thus the bill has no impact on the 2020 provision. The Company will continue to monitor the impact of AB 85, if any, on future periods. The Company files tax returns in the U.S., California, Massachusetts, and Oregon. The Company is not currently under examination in any of these jurisdictions and all its tax years remain open to examination due to net operating loss carryforwards. The Company does not have any reserves for uncertain tax positions.

Related Party Transactions_2

Related Party Transactions	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Related-Party Transactions	11. Related-Party Transactions The Company did not have any significant related party transactions in the three and six months ended June 30, 2021 and 2020 other than stock option grants made to certain executives and the secondary sale as part of the follow-on offering.	14. Related-Party Transactions Aside from preferred financing equity transactions discussed and Executive grants discussed in Note 10, the Company did not have any other significant related party transactions in the years ended December 31, 2020, 2019, and 2018.

Net Loss Per Share_2

Net Loss Per Share	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Net Loss Per Share	12. Net Loss Per Share Net loss per share calculations for all periods prior to the Business Combination have been retrospectively adjusted for the equivalent number of shares outstanding immediately after the Business Combination to effect the reverse recapitalization. Subsequent to the Business Combination, net loss per share was calculated based on the weighted average number of common stock then outstanding. The Company computes net loss per share of the Class A common stock and Class B common stock using the two-class method required for participating securities. Basic and diluted loss per share was the same for each period presented, as the inclusion of all potential Class A Common Stock and Class B Common Stock outstanding would have been antidilutive. Basic and diluted loss per share are the same for each class of common stock because they are entitled to the same liquidation and dividend rights. The effect of potentially dilutive common shares is reflected in diluted earnings per share by application of the treasury stock method. The following table sets forth the computation of basic and diluted loss per Class A common stock and Class B common stock (in thousands, except for share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, ​ Six Months Ended June 30, ​ 2021 2020 2021 2020 Numerator: ​ ​ ​ ​ Net loss – Basic and Diluted ​ $ (79,595) ​ $ (20,157) ​ $ (133,187) ​ $ (35,679) Denominator: ​ ​ ​ ​ Weighted average common shares outstanding – Basic and Diluted ​ 385,945,332 ​ 289,823,175 ​ 371,519,800 ​ 284,054,689 Net loss per share attributable to common stockholders – Basic and Diluted ​ $ (0.21) ​ $ (0.07) ​ $ (0.36) ​ $ (0.13) ​ The following outstanding common stock equivalents were considered antidilutive, and therefore, excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented (share numbers are not in thousands): ​ ​ ​ ​ ​ ​ ​ ​ Number of Securities Outstanding at ​ ​ June 30, ​ 2021 2020 Common and preferred stock warrants 7,623,436 4,865,722 Common stock options 44,929,906 40,075,953 Restricted stock units 3,147,553 — Total 55,700,895 44,941,675 ​	15. Net Loss Per Share Net loss per share calculations for all periods prior to the Business Combination have been retrospectively adjusted for the equivalent number of shares outstanding immediately after the Business Combination to effect the reverse recapitalization. Subsequent to the Business Combination, net loss per share was calculated based on the weighted average number of common stock then outstanding. The Company computes net loss per share of the Class A Common Stock and Class B Common Stock using the two-class method required for participating securities. Basic and diluted loss per share was the same for each period presented as the inclusion of all potential Class A Common Stock and Class B Common Stock outstanding would have been antidilutive. Basic and diluted loss per share are the same for each class of common stock because they are entitled to the same liquidation and dividend rights. The following table sets forth the computation of basic and diluted loss per Class A Common Stock and Class B Common Stock (in thousands, except for share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 ​ ​ ​ (Restated) ​ ​ ​ ​ ​ ​ Numerator: ​ ​ ​ Net loss – basic and diluted ​ $ (145,510) ​ $ (23,605) ​ $ (27,780) Denominator: ​ ​ ​ Weighted average common shares outstanding – basic and diluted ​ 294,549,146 ​ 261,228,108 ​ 236,040,717 Net loss per share attributable to common stockholders – basic and diluted ​ $ (0.49) ​ $ (0.09) ​ $ (0.12) The following outstanding common stock equivalents were considered antidilutive, and therefore, excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented (share numbers are not in thousands): ​ ​ ​ ​ ​ ​ ​ ​ Number of Securities ​ ​ Outstanding at December 31, ​ 2020 2019 2018 Convertible promissory notes ​ — ​ — ​ 12,099,120 Common and preferred stock warrants 22,314,778 3,635,180 3,087,307 Common stock options 51,735,883 37,206,199 30,911,188 Restricted stock units 341,256 — — Earnout shares 10,000,000 — — Total 84,391,917 40,841,379 46,097,615 ​

Investments

Investments	6 Months Ended
	Jun. 30, 2021
Investments
Investments	13. Investments in Non-Marketable Equity Securities The Company’s non-marketable equity securities are investments in privately held companies without readily determinable fair values. The carrying value of the Company’s investments without readily determinable fair values was $2.9 million as of June 30, 2021 and is classified within "Other long-term assets" in our consolidated balance sheets. The Company did not have any investments without readily determinable fair value as of December 31, 2020. The Company did not record any adjustments to the carrying value of its non-marketable equity securities accounted for under the measurement alternative, and did not recognize any gains or losses related to the sale of non-marketable equity securities in the three and six months ended June 30, 2021.

Subsequent Events_2

Subsequent Events	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	14. Subsequent Events The Aarki Acquisition On June 1, 2021, the Company and Aarki, Inc. (“Aarki”) entered into an Agreement and Plan of Merger under which it would acquire Aarki and Aarki would become a wholly-owned subsidiary of the Company. On July 16, 2021, the Company completed the Aarki acquisition under the terms of the Agreement and Plan of Merger. The Company transferred $157.0 million in consideration comprised of approximately $90.0 million in cash and $67.0 million of Skillz Class A common stock to the existing Aarki shareholders and share-based award holders. The addition of Aarki’s technology-driven marketing platform will broaden the Company’s footprint across the rapidly expanding mobile gaming industry. As the closing of the Aarki acquisition occurred subsequent to June 30, 2021, the Company’s financial results as of and for the three and six months ended June 30, 2021 do not contain the results of Aarki. The purchase price, including replacement share awards, is comprised of the net assets acquired, including intangible assets such as developed technology, customer relationships, a trademark, other intangibles, and goodwill. A portion of the goodwill associated with the purchase is expected to be deductible for U.S. income tax purposes. The merger will be accounted for as a business combination pursuant to ASC 805, Business Combinations, Non-Marketable Equity Investment On July 14, 2021, the Company invested $50.0 million in cash in a privately-held software company. The investment will not require consolidation into the Company’s financial statements because the privately held company is not a variable interest entity and the Company does not hold a majority voting interest as a result of the investment. The Company’s non-controlling interest will be accounted for under ASC 321, Investments — Equity Securities Redemption of Public Common Stock Warrants On July 16, 2021, the Company announced the redemption of all public common stock warrants, held by Eagle Equity Partners II, LLC, a Delaware limited liability company (or its permitted transferees), to purchase shares of the Company's Class A common stock that were issued under the Warrant Agreement, dated as of March 5, 2020 (the "Warrant Agreement"), by and among Flying Eagle Acquisition Corp. and Continental Stock Transfer & Trust Company, as warrant agent and transfer agent, that remain outstanding on August 16, 2021.	16. Subsequent Events In January 2021, the conditions for the release of the Earnout Shares were satisfied. The Sponsor will release 10,000,000 of its shares of FEAC Class B common stock from escrow as certain earnout conditions were satisfied. 5,000,000 of such shares will be released to the Sponsor in the form of shares of the Company’s Class A common stock and the other 5,000,000 shares will be released to the Old Skillz stockholders, who will receive shares of the Company’s common stock as a result of the Business Combination in the form of shares of Class A common stock of the Company (other than the Founder and a trust for the benefit of his family members, who will receive shares of Class B common stock of the Company).

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation		Basis of Presentation The Company’s consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as determined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) and pursuant to the regulations of the U.S. Securities and Exchange Commission (“SEC”). Pursuant to the Merger Agreement, the merger between Merger Sub and Old Skillz was accounted for as a reverse recapitalization in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, FEAC was treated as the “acquired” company and Old Skillz is treated as the acquirer for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Old Skillz issuing stock for the net assets of FEAC, accompanied by a recapitalization. The net assets of FEAC are stated at historical cost, with no goodwill or other intangible assets recorded. Old Skillz was determined to be the accounting acquirer based on the following predominant factors: ● Old Skillz’s existing stockholders have the greatest voting interest in the Company; ● The largest individual minority stockholder in the Company is an existing stockholder of Old Skillz; ● Old Skillz’s directors represented the majority of the new board of directors of the Company; ● Old Skillz’s senior management is the senior management of the Company; and ● Old Skillz is the larger entity based on historical revenue and has the larger employee base. The consolidated assets, liabilities and results of operations prior to the Reverse Recapitalization are those of Old Skillz. The shares and corresponding capital amounts and losses per share, prior to the Reverse Recapitalization, have been retroactively restated based on shares reflecting the exchange ratio of 0.7471 established in the Business Combination.
Comprehensive Loss		Comprehensive Loss Through December 31, 2020, there are no components of comprehensive loss which are not included in net loss; therefore, a separate statement of comprehensive loss has not been presented.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the condensed consolidated financial statements, as well as the reported amounts of revenues and expenses during the periods presented. Estimates are used in several areas including, but not limited to, stock-based compensation and valuation of Public and Private Common Stock Warrants. The Company bases these estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying amounts of assets and liabilities. Actual results could differ materially from these estimates.	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the periods presented. Estimates are used in several areas including, but not limited to, stock-based compensation and valuation of Public and Private Common Stock Warrants. The Company bases these estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying amounts of assets and liabilities. Actual results could differ materially from these estimates.
Revenue Recognition	Revenue Recognition The Company generates substantially all its revenues by providing a service to the game developers aimed at improving the monetization of their game content. The monetization service provided by Skillz allows developers to offer multi-player competition to their end-users which increases end-user retention and engagement. Skillz provides developers with a software development kit (“SDK”) that they can download and integrate with their existing games. The SDK serves as a data interface between Skillz and the game developers that enables Skillz to provide monetization services to the developer. The Company recognizes revenue for its services in accordance with the FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers Revenues from Contracts with Customers The Company applies the five-step model to achieve the core principle of ASC 606. The Company determined that its customer in the provision of its technology platform and services is the game developer. The Company’s ordinary activities consist of providing game developers services through access to its technology platform using the Skillz SDK. The SDK acts as an application programming interface enabling communication of data between Skillz and the game developers, which when integrated with the developer’s game content, facilitates end-user registration into Competitions, managing and hosting end-user Competition accounts, matching players of similar skill levels, collecting end-user entry fees, distributing end-user prizes, resolving end-user disputes pertaining to their participation in Competitions, and running third-party marketing campaigns (“Monetization Services”). The Company provides Monetization Services to game developers enabling them to offer competitive games to their end-users. These activities are not distinct from each other as the Company provides an integrated service enabling the game developers to provide the competitive game service to the end-users, and as a result, they do not represent separate performance obligations. The Company is entitled to a revenue share based on total entry fees for paid Competitions, regardless of how they are paid, net of end-user prizes (i.e., winnings from the Competitions) and other costs to provide the Monetization Services. The game developers’ revenue share, however, is calculated solely based upon entry fees paid by net cash deposits received from end-users. End-user incentives are not paid for by game developers. In addition, the Company reduces revenue for end-user incentives which are treated as a reduction of revenue. The Company collects the entry fees and related charges from end-users on behalf of game developers using the end-user’s pre-authorized credit card or PayPal account and withholds its fees before making the remaining disbursement to the game developer; thus, the game developer’s ability and intent to pay is not subject to significant judgment. Revenue is recognized at the time the performance obligation is satisfied by transferring control of the promised service in an amount that reflects the consideration that the Company expects to receive in exchange for the Monetization Services. The Company recognizes revenue upon completion of a game, which is when its performance obligation to the game developer is satisfied. The Company does not have contract assets or contract liabilities as the payment of the transaction price is concurrent with the fulfillment of the services. At the time of game completion, the Company has the right to receive payment for the services rendered. The Company’s agreements with game developers can generally be terminated for convenience by either party upon thirty days prior written notice, and in certain of our larger developer agreements, the developer, if required by the Company, must continue to make its games available on the platform for a period of up to twelve months. As the Company is able to terminate the developer agreements at its convenience, the Company has concluded the contract term for revenue recognition does not extend beyond the contractual notification period. The Company does not have any transaction price allocated to performance obligations that are unsatisfied (or partially satisfied) as of June 30, 2021 and 2020. Games provided by two developer partners accounted for 42% and 40% of the Company’s revenue in the three months ended June 30, 2021 and 61% and 28% of the Company’s revenue in the three months ended June 30, 2020. Games provided by two developer partners accounted for 42% and 40% of the Company’s revenue in the six months ended June 30, 2021 and 66% and 21% of the Company’s revenue in the six months ended June 30, 2020. In the three and six months ended June 30, 2021 and 2020, the Company generated less than 10% of its revenue from users outside of North America. End-User Incentive Programs To drive traffic to the platform, the Company provides promotions and incentives to end-users in various forms. Evaluating whether a promotion or incentive is a payment to a customer may require significant judgment. Promotions and incentives which are consideration payable to a customer are recognized as a reduction of revenue at the later of when revenue is recognized or when the Company pays or promises to pay the incentive. Promotions and incentives recorded as sales and marketing expense are recognized when the related cost is incurred by the Company. In either case, the promotions and incentives are recognized when they are used by end-users to enter into a paid Competition. ● Marketing promotions and discounts accounted for as a reduction of revenue. These promotions are typically pricing actions in the form of discounts that reduce the end-user entry fees and are offered on behalf of the game developers. Although not required based on the Company’s agreement with its developers, the Company considers that the game developers have a valid expectation that certain incentives will be offered to end-users. The determination of a valid expectation is based on the evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. An example of an incentive for which the game developer has a valid expectation is Ticketz, which are a virtual currency earned for every Competition played based on the amount of the entry fee (“Ticketz”). Ticketz can be redeemed for prizes, including bonus cash prizes, a promotional incentive that cannot be withdrawn and can only be used by end-users to enter into paid entry fee contests (“Bonus Cash”). Another example is initial deposit Bonus Cash which is a promotional incentive that can be earned in fixed amounts when an end-user makes an initial deposit on the Skillz platform. Bonus Cash can only be used by end-users to enter into future paid entry fee Competitions and cannot be withdrawn by end-users. For the three months ended June 30, 2021 and 2020, the Company recognized a reduction of revenue of $18.7 million and $13.6 million, respectively, related to these end-user incentives. For the six months ended June 30, 2021 and 2020, the Company recognized a reduction of revenue of $36.2 million and $23.6 million, respectively, related to these end-user incentives. ● Marketing promotions accounted for as sales and marketing expense. When the Company concludes that the game developers do not have a valid expectation that the incentive will be offered, the Company records the related cost as sales and marketing expense. The Company’s assessment is based on an evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. These promotions are offered to end-users to draw, re-engage, or generally increase end-users’ use of the Company’s platform. An example of this type of incentive is limited-time Bonus Cash offers, which are targeted to specific end-users, typically those who deposit more frequently or have not made a deposit recently, via email or in-app promotions. The Company targets groups of end-users differently, offering specific promotions it thinks will best stimulate engagement. Similar to Bonus Cash earned from a redemption of Ticketz or an initial deposit, limited-time Bonus Cash can only be used by end-users to enter into future paid entry fee competitions and cannot be withdrawn by end-users. The Company also hosts engagement marketing leagues run over a period of days or weeks, which award league prizes in the form of cash or luxury goods to end-users with the most medals at the end of the league. End-users accumulate medals by winning Skillz enabled paid entry fee Competitions. Skillz determines whether or not to run a league, what prizes should be awarded, over what time period the league should run, and to which end-users the prizes should be paid, all at its discretion. The league parameters vary from one league to the next and are not reasonably known to the game developers. League prizes in the form of cash can be withdrawn or used by end-users to enter into future paid entry fee Competitions. For the three months ended June 30, 2021 and 2020, the Company recognized sales and marketing expense of $42.0 million and $21.5 million, respectively, related to these end-user incentives. For the six months ended June 30, 2021 and 2020, the Company recognized sales and marketing expense of $75.3 million and $37.2 million, respectively, related to these end-user incentives.	Revenue Recognition The Company generates substantially all its revenues by providing a service to the game developers aimed at improving the monetization of their game content. The monetization service provided by Skillz allows developers to offer multi-player competition to their end-users which increases end-user retention and engagement. Skillz provides developers with a software development kit (“SDK”) that they can download and integrate with their existing games. The SDK serves as a data interface between Skillz and the game developers that enables Skillz to provide monetization services to the developer. The Company recognizes revenue for its services in accordance with the FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers Revenues from Contracts with Customers The Company applies the five-step model to achieve the core principle of ASC 606. The Company determined that its customer in the provision of its technology platform and services is the game developer. The Company’s ordinary activities consist of providing game developers services through access to its technology platform using the Skillz SDK. The SDK acts as an application programming interface enabling communication of data between Skillz and the game developers, which when integrated with the developer’s game content, facilitates end-user registration into Competitions, managing and hosting end-user Competition accounts, matching players of similar skill levels, collecting end-user entry fees, distributing end-user prizes, resolving end-user disputes pertaining to their participation in Competitions, and running third-party marketing campaigns (“Monetization Services”). The Company provides Monetization Services to game developers enabling them to offer competitive games to their end-users. These activities are not distinct from each other as the Company provides an integrated service enabling the game developers to provide the competitive game service to the end-users, and as a result, they do not represent separate performance obligations. The Company is entitled to a revenue share based on total entry fees for paid Competitions, regardless of how they are paid, net of end-user prizes (i.e., winnings from the Competitions) and other costs to provide the Monetization services. The game developers’ revenue share, however, is calculated solely based upon entry fees paid by net cash deposits received from end-users. End-user incentives are not paid for by game developers. In addition, the Company reduces revenue for end-user incentives which are treated as a reduction of revenue. The Company collects the entry fees and related charges from end-users on behalf of game developers using the end-user’s pre-authorized credit card or PayPal account and withholds its fees before making the remaining disbursement to the game developer; thus, the game developer’s ability and intent to pay is not subject to significant judgment. Revenue is recognized at the time the performance obligation is satisfied by transferring control of the promised service in an amount that reflects the consideration that the Company expects to receive in exchange for the Monetization Services. The Company recognizes revenue upon completion of a game, which is when its performance obligation to the game developer is satisfied. The Company does not have contract assets or contract liabilities as the payment of the transaction price is concurrent with the fulfillment of the services. At the time of game completion, the Company has the right to receive payment for the services rendered. The Company’s agreements with game developers can generally be terminated for convenience by either party upon thirty days prior written notice, and in certain of our larger developer agreements, the developer, if required by the Company, must continue to make its games available on the platform for a period of up to twelve months. As the Company is able to terminate the developer agreements at its convenience, the Company has concluded the contract term for revenue recognition does not extend beyond the contractual notification period. The Company does not have any transaction price allocated to performance obligations that are unsatisfied (or partially satisfied) as of December 31, 2020, 2019 and 2018. Games provided by two developer partners (A and B) accounted for 59% and 28% of the Company’s revenue in the year ended December 31, 2020. Games provided by two developer partners (A and C) accounted for 83% and 7% , and 70% and 16% of the Company’s revenue in years ended December 31, 2019 and 2018, respectively. The Company did not generate material international revenues in the years ended December 31, 2020, 2019, and 2018. End-User Incentive Programs To drive traffic to the platform, the Company provides promotions and incentives to end-users in various forms. Evaluating whether a promotion or incentive is a payment to a customer may require significant judgment. Promotions and incentives which are consideration payable to a customer are recognized as a reduction of revenue at the later of when revenue is recognized or when the Company pays or promises to pay the incentive. Promotions and incentives recorded as sales and marketing expense are recognized when the related cost is incurred by the Company. In either case, the promotions and incentives are recognized when they are used by end-users to enter into a paid Competition. ● Marketing promotions and discounts accounted for as a reduction of revenue. These promotions are typically pricing actions in the form of discounts that reduce the end-user entry fees and are offered on behalf of the game developers. Although not required based on the Company’s agreement with its developers, the Company considers that the game developers have a valid expectation that certain incentives will be offered to end-users. The determination of a valid expectation is based on the evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. An example of an incentive for which the game developer has a valid expectation is Ticketz, which are a currency earned for every Competition played based on the amount of the entry fee. Ticketz can be redeemed for Bonus Cash. Another example is initial deposit Bonus Cash which is a promotional incentive that can be earned in fixed amounts when an end-user makes an initial deposit on the Skillz platform. Bonus Cash can only be used by end-users to enter into future paid entry fee Competitions and cannot be withdrawn by end-users. For the years ended December 31, 2020, 2019, and 2018, the Company recognized a reduction of revenue of $51.3 million, $27.7 million, and $11.6 million, respectively, related to these end-user incentives. ● Marketing promotions accounted for as sales and marketing expense. When the Company concludes that the game developers do not have a valid expectation that the incentive will be offered, the Company records the related cost as sales and marketing expense. The Company’s assessment is based on an evaluation of all information reasonably available to the game developers regarding the Company’s customary business practices, published policies and specific statements. These promotions are offered to end-users to draw, re-engage, or generally increase end-users’ use of the Company’s platform. An example of this type of incentive is limited-time Bonus Cash offers, which are targeted to specific end-users, typically those who deposit more frequently or have not made a deposit recently, via email or in-app promotions. The Company targets groups of end-users differently, offering specific promotions it thinks will best stimulate engagement. Similar to Bonus Cash earned from a redemption of Ticketz or an initial deposit, limited-time Bonus Cash can only be used by end-users to enter into future paid entry fee competitions and cannot be withdrawn by end-users. The Company also hosts engagement marketing leagues run over a period of days or weeks, which award league prizes in the form of cash or luxury goods to end-users with the most medals at the end of the league. End-users accumulate medals by winning Skillz enabled paid entry fee Competitions. Skillz determines whether or not to run a league, what prizes should be awarded, over what time period the league should run, and to which end-users the prizes should be paid, all at its discretion. The league parameters vary from one league to the next and are not reasonably known to the game developers. League prizes in the form of cash can be withdrawn or used by end-users to enter into future paid entry fee Competitions. For the years ended December 31, 2020, 2019, and 2018, the Company recognized sales and marketing expense of $91.5 million, $45.2 million, and $18.7 million, respectively, related to these end-user incentives.
Refunds	Refunds From time to time, the Company issues credits or refunds to end-users that are unsatisfied by the level of service provided by the game developer. There is no contractual obligation for the Company to refund such end-users nor is there a valid expectation by the game developers for the Company to issue such credits or refunds to end-users on their behalf. The Company accounts for credits or refunds, which are not recoverable from the game developer, as sales and marketing expenses when incurred.	Refunds From time to time, the Company issues credits or refunds to end-users that are unsatisfied by the level of service provided by the game developer. There is no contractual obligation for the Company to refund such end-users nor is there a valid expectation by the game developers for the Company to issue such credits or refunds to end-users on their behalf. The Company accounts for credits or refunds, which are not recoverable from the game developer, as sales and marketing expenses when incurred.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of cash and money market funds with maturities of three months or less when purchased. Restricted cash maintained under an agreement that legally restricts the use of such funds is not included within cash and cash equivalents and is reported within other long-term assets. Restricted cash is comprised of $2.9 million which is pledged in the form of a letter of credit for the Company’s new headquarters in San Francisco. A reconciliation of the Company’s cash and cash equivalents in the Condensed Consolidated Balance Sheet to cash, cash equivalents and restricted cash in the Condensed Consolidated Statement of Cash Flows is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Cash and cash equivalents ​ $ 692,778 ​ $ 262,728 Restricted cash included in other long-term assets ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 695,698 ​ $ 265,648	Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of cash and money market funds with maturities of three months or less when purchased. Restricted cash maintained under an agreement that legally restricts the use of such funds is not included within cash and cash equivalents and is reported within other long-term assets and other current assets as of December 31, 2020 and 2019, respectively. Restricted cash is comprised of $2.9 million which is pledged in the form of a letter of credit for the Company’s new headquarters in San Francisco. A reconciliation of the Company’s cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statement of cash flows as of December 31, 2020 and 2019 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Cash and cash equivalents ​ $ 262,728 ​ $ 25,628 Restricted Cash included in other long-term assets and other current assets as of December 31, 2020 and 2019, respectively ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 265,648 ​ $ 28,548
Fair Value Measurement	Fair Value Measurement The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the condensed consolidated financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: ● Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 — Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 — Unobservable inputs reflecting management’s estimate of assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.	Fair Value Measurement The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 — Unobservable inputs reflecting management’s estimate of assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.
Investments	Investment in Non-Marketable Equity Securities The Company has elected to measure its investments in non-marketable equity securities at cost, with remeasurements to fair value only upon the occurrence of observable price changes in orderly transactions for the identical or similar securities of the same issuer, or in the event of any impairment. This election is reassessed each reporting period to determine whether non-marketable equity securities have a readily determinable fair value, in which case they would no longer be eligible for this election. The Company evaluates its non-marketable equity securities for impairment at each reporting period based on a qualitative assessment that considers various potential impairment indicators. Impairment indicators might include, but would not necessarily be limited to, a significant deterioration in the earnings performance, credit rating, asset quality, or business prospects of the investee, a significant adverse change in the regulatory, economic, or technological environment of the investee, a bona fide offer to purchase, an offer by the investee to sell, or a completed auction process for the same or similar securities for an amount less than the carrying amount of the investments in those securities. If an impairment exists, a loss is recognized in the consolidated statements of operations for the amount by which the carrying value exceeds the fair value of the investment. Gains and losses resulting from the remeasurement of non-marketable equity securities, including impairment, are recorded through other income (expense), net in the consolidated statement of operations. The Company includes investments in non-marketable equity securities within other long-term assets on the consolidated balance sheets.
Advertising and Promotional Expense	Advertising and Promotional Expense Advertising and promotional expenses are included in sales and marketing expenses within the statements of operations and are expensed when incurred, not including marketing promotions related to the Company’s end-user incentive programs. Advertising expenses were $47.1 million and $25.6 million during the three months ended June 30, 2021 and 2020, respectively, and $101.6 million and $52.6 million during the six months ended June 30, 2021 and 2020, respectively.	Advertising and Promotional Expense Advertising and promotional expenses are included in sales and marketing expenses within the statements of operations and are expensed when incurred. For the years ended December 31, 2020, 2019, and 2018, advertising expenses, not including marketing promotions related to the Company’s end-user incentive programs, were $136.8 million, $53.5 million, and $25.3 million, respectively.
Redeemable Convertible Preferred Stock	Redeemable Convertible Preferred Stock Prior to the Business Combination, preferred stock that was redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon the occurrence of an event that is not solely within the control of the Company was classified outside of permanent equity. Convertible preferred stock that was probable of becoming redeemable in the future was recorded at its maximum redemption amount at each balance sheet date, with adjustments to the redemption amount recorded through equity. All redeemable convertible preferred stock previously classified outside of permanent equity was retroactively adjusted, converted into common stock, and reclassified to permanent equity as a result of the Business Combination. Additionally, changes to the redemption values of the redeemable convertible preferred stock were eliminated as a result of the retroactive adjustment. The Company recorded changes to the redemption value of its redeemable convertible preferred stock of $409.5 million in the year-to-date period ended June 30, 2020. The changes to the redemption values of the redeemable convertible preferred stock were previously accounted for as adjustments to net loss available to common stockholders for each of the respective periods ended. For further details regarding the accounting for the Business Combination, see Note 3.	Redeemable Convertible Preferred Stock Prior to the Business Combination, preferred stock that was redeemable at a fixed or determinable price on a fixed or determinable date, at the option of the holder, or upon the occurrence of an event that is not solely within the control of the Company was classified outside of permanent equity. Convertible preferred stock that was probable of becoming redeemable in the future was recorded at its maximum redemption amount at each balance sheet date, with adjustments to the redemption amount recorded through equity. The fair value of the redeemable convertible preferred stock was estimated primarily based on valuation methodologies which utilized certain assumptions, including probability weighting of events, recent sales of stock to external investors, volatility, time to liquidity, a risk free interest rate, and an assumption for a discount for lack of marketability, where applicable. All redeemable convertible preferred stock previously classified outside of permanent equity was retroactively adjusted, converted into common stock, and reclassified to permanent equity as a result of the Business Combination. Additionally, changes to the redemption values of the redeemable convertible preferred stock were eliminated as a result of the retroactive adjustment. The Company recorded changes to the redemption value of its redeemable convertible preferred stock of $866.0 million, $62.5 million and $18.8 million in the year-to-date periods ended September 30, 2020, December 31, 2019 and December 31, 2018, respectively. The changes to the redemption values of the redeemable convertible preferred stock were previously presented as adjustments to net loss available to common stockholders for each of the respective periods ended. For further details regarding the accounting for the Business Combination, see Note 3.
Public and Private Common Stock Warrant Liabilities; Derivative Financial Instruments	Public and Private Common Stock Warrant Liabilities As part of FEAC’s initial public offering, FEAC issued to third party investors 69.0 million units, consisting of one share of Class A common stock of FEAC and one-fourth of one warrant, at a price of $10.00 per unit. Each whole warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per share (the “Public Warrants”). Simultaneously with the closing of FEAC’s initial public offering, FEAC completed the private sale of 10,033,333 warrants to FEAC’s sponsor at a purchase price of $1.50 per warrant (the “Private Warrants”). In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant allows the sponsor to purchase one share of Class A common stock at $11.50 per share. Subsequent to the Business Combination, 7,623,436 Public Warrants and 5,016,666 Private Warrants remained outstanding as of June 30, 2021. The Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable for cash or on a cashless basis, and are non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company evaluated the Public and Private Common Stock Warrants under ASC 815-40, Derivatives and Hedging — Contracts in Entity’s Own Equity The Private Warrants were valued using the Black-Scholes-Merton Option (“BSM”) pricing model that is based on the individual characteristics of the warrants on the valuation date, which include the Company’s stock price and assumptions for expected volatility, expected life and risk-free interest rate, as well as the present value of the minimum cash payment component of the instrument for the warrants, when applicable. Changes in the assumptions used could have a material impact on the resulting fair value of each warrant. The primary inputs affecting the value of the warrant liability are the Company’s stock price and volatility in the Company’s stock price, as well as assumptions about the probability and timing of certain events, such as a change in control or future equity offerings. Increases in the fair value of the underlying stock or increases in the volatility of the stock price generally result in a corresponding increase in the fair value of the warrant liability; conversely, decreases in the fair value of the underlying stock or decreases in the volatility of the stock price generally result in a corresponding decrease in the fair value of the warrant liability. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including its long-term debt, preferred stock and stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract. Bifurcated embedded derivatives and freestanding derivative financial instruments that are classified as assets or liabilities are recognized at fair value with changes in fair value recognized as a component of Other income (expense), net in the Statements of Operations. Bifurcated embedded derivatives and freestanding derivative financial instruments are classified within as Other long-term assets and Other current liabilities in the Company’s Consolidated Balance Sheets.	Public and Private Common Stock Warrant Liabilities As part of FEAC’s initial public offering, FEAC issued to third party investors 69.0 million units, consisting of one share of Class A common stock of FEAC and one-fourth of one warrant, at a price of $10.00 per unit. Each whole warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per share (the “Public Warrants”). Simultaneously with the closing of FEAC’s initial public offering, FEAC completed the private sale of 10,033,333 warrants to FEAC’s sponsor at a purchase price of $1.50 per warrant (the “Private Warrants”). In connection with the Business Combination, FEAC’s sponsor agreed to forfeit 5,016,666 Private Warrants. Each Private Warrant allows the sponsor to purchase one share of Class A common stock at $11.50 per share. Subsequent to the Business Combination, 17,249,977 Public Warrants and 5,016,666 Private Warrants remained outstanding as of December 31, 2020. The Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable for cash or on a cashless basis, and are non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company evaluated the Public and Private Common Stock Warrants under ASC 815-40, Derivatives and Hedging-Contracts in Entity’s Own Equity The Private Warrants were valued using the Black-Scholes-Merton Option (“BSM”) pricing model that is based on the individual characteristics of the warrants on the valuation date, which include the Company’s stock price and assumptions for expected volatility, expected life and risk-free interest rate, as well as the present value of the minimum cash payment component of the instrument for the warrants, when applicable. Changes in the assumptions used could have a material impact on the resulting fair value of each warrant. The primary inputs affecting the value of the warrant liability are the Company’s stock price and volatility in the Company’s stock price, as well as assumptions about the probability and timing of certain events, such as a change in control or future equity offerings. Increases in the fair value of the underlying stock or increases in the volatility of the stock price generally result in a corresponding increase in the fair value of the warrant liability; conversely, decreases in the fair value of the underlying stock or decreases in the volatility of the stock price generally result in a corresponding decrease in the fair value of the warrant liability. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including its long-term debt, preferred stock and stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Embedded derivatives must be separately measured from the host contract if all the requirements for bifurcation are met. The assessment of the conditions surrounding the bifurcation of embedded derivatives depends on the nature of the host contract. Bifurcated embedded derivatives and freestanding derivative financial instruments that are classified as assets or liabilities are recognized at fair value with changes in fair value recognized as a component of Other income (expense), net in the Statements of Operations. Bifurcated embedded derivatives and freestanding derivative financial instruments are classified within as Other long-term assets and Other current liabilities in the Company’s consolidated balance sheets.
Stock-Based Compensation	Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based awards based on estimated grant-date fair values recognized over the requisite service period. For awards that vest solely based on a service condition, the Company recognizes stock-based compensation expense on a straight-line basis over the requisite service period. The compensation expense related to awards with performance conditions is recognized over the requisite service period when the performance conditions are probable of being achieved. The compensation expense related to awards with market conditions is recognized on an accelerated attribution basis over the requisite service period and is not reversed if the market condition is not satisfied. See Note 9 for more information. The Company accounts for forfeitures as they occur. Stock-based awards granted to employees are primarily stock options. The fair value of stock options that vest solely based on a service condition is determined by the BSM pricing model on the date of grant. This valuation model for stock-based compensation expense requires the Company to make assumptions and judgments about the variables used in the BSM model, including the deemed fair value of common stock, expected term, expected volatility, risk-free interest rate, and dividend yield. These judgments are made as follows: ● Fair value of common stock — Subsequent to the Business Combination, the fair value of the Company’s common stock is based on the closing market price on the date of grant. Prior to the Business Combination, the absence of an active market for the Company’s common stock required the Company to estimate the fair value of common stock for purposes of granting stock options and for determining stock-based compensation expense for the periods presented. The Company considered numerous factors in assessing the fair value of common stock prior to the Business Combination, including: ● The results of contemporaneous unrelated third-party valuations of the Company’s common stock ● The prices of the recent redeemable convertible preferred stock sales by the Company to investors ● The rights, preferences, and privileges of preferred stock relative to those of common stock ● Market multiples of comparable public companies in the industry as indicated by their market capitalization and guideline merger and acquisition transactions ● The Company’s performance and market position relative to competitors, which may change from time to time ● The Company’s historical financial results and estimated trends and prospects for the Company’s future performance ● The economic and competitive environment ● The financial condition, results of operations, and capital resources ● The industry outlook ● The valuation of comparable companies ● The likelihood and timeline of achieving a liquidity event, such as an initial public offering or sale of the Company, given prevailing market conditions ● Any adjustments necessary to recognize a lack of marketability for the Company’s common stock ● Precedent sales of or offers to purchase the Company’s capital stock ● Expected term — The Company determines the expected term based on the average period the stock options are expected to remain outstanding, generally calculated as the midpoint of the stock options’ vesting term and contractual expiration period, as the Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. ● Expected volatility — Given the limited market trading history prior to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the expected volatility rate is based on an average historical stock price volatility of comparable publicly-traded companies in the industry group. ● Risk-free interest rate — The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option. ● Expected dividend yield — The Company has not paid and does not expect to pay dividends. Consequently, the Company uses an expected dividend yield of zero. For awards with market conditions, the Company determines the grant date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term, risk-free interest rates, expected date of a qualifying event, and expected capital raise percentage. Given the limited market trading history subsequent to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the Company estimates the volatility of common stock on the date of grant based on the weighted average historical stock price volatility of comparable publicly-traded companies in its industry group. The Company estimates the expected term based on various exercise scenarios, as these awards are not considered “plain vanilla.” The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The Company estimates the expected date of a qualifying event and the expected capital raise percentage based on management’s expectations at the time of measurement of the award’s value.	Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based awards based on estimated grant-date fair values recognized over the requisite service period. For awards that vest solely based on a service condition, the Company recognizes stock-based compensation expense on a straight-line basis over the requisite service period. The compensation expense related to awards with performance conditions is recognized over the requisite service period when the performance conditions are probable of being achieved. The compensation expense related to awards with market conditions is recognized on an accelerated attribution basis over the requisite service period and is not reversed if the market condition is not satisfied. See Note 12 for more information. The Company accounts for forfeitures as they occur. Stock-based awards granted to employees are primarily stock options. The fair value of stock options that vest solely based on a service condition is determined by the BSM pricing model on the date of grant. This valuation model for stock-based compensation expense requires the Company to make assumptions and judgments about the variables used in the BSM model, including the deemed fair value of common stock, expected term, expected volatility, risk-free interest rate, and dividend yield. These judgments are made as follows: ● Fair value of common stock — Subsequent to the Business Combination, the fair value of the Company’s common stock is based on the closing market price on the date of grant. Prior to the Business Combination, the absence of an active market for the Company’s common stock required the Company to estimate the fair value of common stock for purposes of granting stock options and for determining stock-based compensation expense for the periods presented. The Company considered numerous factors in assessing the fair value of common stock prior to the Business Combination, including: ● The results of contemporaneous unrelated third-party valuations of the Company’s common stock ● The prices of the recent redeemable convertible preferred stock sales by the Company to investors ● The rights, preferences, and privileges of preferred stock relative to those of common stock ● Market multiples of comparable public companies in the industry as indicated by their market capitalization and guideline merger and acquisition transactions ● The Company’s performance and market position relative to competitors, which may change from time to time ● The Company’s historical financial results and estimated trends and prospects for the Company’s future performance ● The economic and competitive environment ● The financial condition, results of operations, and capital resources ● The industry outlook ● The valuation of comparable companies ● The likelihood and timeline of achieving a liquidity event, such as an initial public offering or sale of the Company, given prevailing market conditions ● Any adjustments necessary to recognize a lack of marketability for the Company’s common stock ● Precedent sales of or offers to purchase the Company’s capital stock ● Expected term — The Company determines the expected term based on the average period the stock options are expected to remain outstanding, generally calculated as the midpoint of the stock options’ vesting term and contractual expiration period, as the Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. ● Expected volatility — Given the limited market trading history prior to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the expected volatility rate is based on an average historical stock price volatility of comparable publicly-traded companies in the industry group. ● Risk-free interest rate — The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option. ● Expected dividend yield — The Company has not paid and does not expect to pay dividends. Consequently, the Company uses an expected dividend yield of zero. For awards with market conditions, the Company determines the grant date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term, risk-free interest rates, expected date of a qualifying event, and expected capital raise percentage. Given the limited market trading history subsequent to the Business Combination and no public market for the Company’s shares prior to the Business Combination, the Company estimates the volatility of common stock on the date of grant based on the weighted average historical stock price volatility of comparable publicly-traded companies in its industry group. The Company estimates the expected term based on various exercise scenarios, as these awards are not considered “plain vanilla.” The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The Company estimates the expected date of a qualifying event and the expected capital raise percentage based on management’s expectations at the time of measurement of the award’s value.
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time as the Company is no longer considered to be an EGC. Effective as of December 31, 2021, the Company is expected to become a large accelerated filer and is expected to cease to be an EGC. As a result, the Company will no longer be able to use the extended transition period for complying with new or revised accounting standards. In January 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-01, Investments — Equity Securities (Topic 321), Investments — Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323 and Topic 815 In August 2020, the FASB issued ASU No. 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity simplifies the diluted earnings per share calculation in certain areas. The ASU is effective for public companies, excluding entities eligible to be smaller reporting companies, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020 and adoption must be as of the beginning of the Company’s fiscal year. The Company is currently evaluating the impact of this standard on its consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-15, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In June 2016, the FASB issued ASU 2016-13 (Topic 326), Financial Instruments — Credit Losses Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases Leases	Recently Issued Accounting Pronouncements Not Yet Adopted As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time as the Company is no longer considered to be an EGC. In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, Debt  —  Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging  —  Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In August 2018, the FASB issued ASU 2018-15, Intangibles  —  Goodwill and Other  —  Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In June 2016, the FASB issued ASU 2016-13 (Topic 326), Financial Instruments  —  Credit Losses 2016-13 was effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. An entity should apply the standard by recording a cumulative effect adjustment to retained earnings upon adoption. In November 2019, FASB issued ASU No. 2019-10, Financial Instruments  —  Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases Leases Recently Adopted Accounting Pronouncements In November 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes In June 2018, the FASB issued ASU 2018-07, Compensation  —  Stock Compensation (Topic 718): Improvements to Non-Employee Share-Based Payment Accounting

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Cash, Cash Equivalents and Restricted Cash		A reconciliation of the Company’s cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statement of cash flows as of December 31, 2020 and 2019 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Cash and cash equivalents ​ $ 262,728 ​ $ 25,628 Restricted Cash included in other long-term assets and other current assets as of December 31, 2020 and 2019, respectively ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 265,648 ​ $ 28,548
Schedule of Cash, Cash Equivalents and Restricted Cash	​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Cash and cash equivalents ​ $ 692,778 ​ $ 262,728 Restricted cash included in other long-term assets ​ 2,920 ​ 2,920 Cash, cash equivalents and restricted cash ​ $ 695,698 ​ $ 265,648

Balance Sheet Components (Tab_2

Balance Sheet Components (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Credit card processing reserve ​ $ 7,763 ​ $ 5,854 Prepaid expenses ​ 5,932 ​ 3,772 Other current assets ​ 913 ​ 865 Prepaid expenses and other current assets ​ $ 14,608 ​ $ 10,491	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Credit card processing reserve ​ $ 5,854 $ 2,650 Prepaid expenses ​ 3,772 ​ 2,460 Other current assets ​ 865 ​ 4,354 Prepaid expenses and other current assets ​ $ 10,491 $ 9,464
Schedule of Property and Equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ December 31, ​ 2021 2020 Capitalized internal-use software ​ $ 6,569 ​ $ 6,167 Computer equipment and servers ​ 866 ​ 631 Furniture and fixtures ​ 184 ​ 184 Leasehold improvements ​ 114 ​ 114 Construction in progress ​ 1,908 ​ 1,037 Total property and equipment ​ 9,641 ​ 8,133 Accumulated depreciation and amortization ​ (3,940) ​ (2,841) Property and equipment, net ​ $ 5,701 ​ $ 5,292	The following table presents the estimated useful lives of the Company’s property and equipment: ​ ​ ​ Property and Equipment Useful Life Computer equipment and servers 3 years Capitalized internal-use software 3 years Office equipment and other 5 years Leased equipment and leasehold improvements Lesser of estimated useful life or ​ ​ remaining lease term Property and equipment consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Capitalized internal-use software ​ $ 6,167 ​ $ 3,554 Computer equipment and servers ​ ​ 631 ​ ​ 458 Furniture and fixtures ​ ​ 184 ​ ​ 238 Leasehold improvements ​ ​ 114 ​ ​ 143 Construction in progress ​ ​ 1,037 ​ ​ 519 Total property and equipment ​ ​ 8,133 ​ ​ 4,912 Accumulated depreciation and amortization ​ ​ (2,841) ​ ​ (1,264) Property and equipment, net ​ $ 5,292 ​ $ 3,648
Schedule of Other Current Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ December 31, ​ 2021 2020 Accrued sales and marketing expenses ​ $ 14,275 ​ $ 7,204 Accrued compensation ​ 9,496 ​ 3,825 End-user liability, net ​ 4,131 ​ 2,789 Accrued developer revenue share ​ 1,378 ​ 907 Other accrued expenses ​ 6,251 ​ 4,893 Other current liabilities ​ $ 35,531 ​ $ 19,618	Other current liabilities consisted of the following as of December 31, 2020 and 2019: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2019 Accrued sales and marketing expenses ​ $ 7,204 $ 1,630 Accrued compensation ​ 3,825 2,531 End-user liability, net ​ 2,789 1,418 Accrued developer revenue share ​ 907 540 Other accrued expenses ​ 4,893 1,418 Other current liabilities ​ $ 19,618 $ 7,537

Fair Value Measurements (Tabl_2

Fair Value Measurements (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of Fair Value Liabilities	Public and Private Common Stock Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements as of June 30, 2021 Liabilities included in: Level 1 Level 2 Level 3 Total Public Common Stock Warrants ​ $ 77,607 ​ $ — ​ $ — ​ $ 77,607 Private Common Stock Warrants ​ — ​ — ​ 60,688 ​ 60,688 Total fair value ​ $ 77,607 ​ $ — ​ $ 60,688 ​ $ 138,295 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measurements as of December 31, 2020 Liabilities included in: Level 1 Level 2 Level 3 Total Public Common Stock Warrants ​ $ 124,545 ​ $ — ​ $ — ​ $ 124,545 Private Common Stock Warrants ​ — ​ — ​ 53,687 ​ 53,687 Total fair value ​ $ 124,545 ​ $ — ​ $ 53,687 ​ $ 178,232	Public and Private Common Stock Warrants ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value Measured as of December 31, 2020 Liabilities included in: Level 1 Level 2 Level 3 Total Public common stock warrants (Restated) ​ $ 124,545 ​ $ — ​ $ — ​ $ 124,545 Private common stock warrants (Restated) ​ — ​ — ​ 53,687 ​ 53,687 Total fair value (Restated) ​ $ 124,545 ​ $ — ​ $ 53,687 ​ $ 178,232

Stock Based Compensation (Tab_2

Stock Based Compensation (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Summary of Stock-Based Compensation Expense	The following table summarizes stock-based compensation expense recognized for the three and six months ended June 30, 2021 and 2020 as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Six Months Ended ​ ​ June 30, ​ June 30, ​ 2021 2020 2021 2020 Research and development ​ $ 2,215 ​ $ 817 ​ $ 3,422 ​ $ 1,022 Sales and marketing ​ 2,550 ​ 957 ​ 4,388 ​ 1,073 General and administrative ​ 11,009 ​ 3,772 ​ 18,909 ​ 3,808 Total stock-based compensation expense ​ $ 15,774 ​ $ 5,546 ​ $ 26,719 ​ $ 5,903	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 2018 Research and development ​ $ 6,110 ​ $ 181 ​ $ 361 Sales and marketing ​ ​ 4,505 ​ ​ 111 ​ ​ 114 General and administrative ​ 13,142 ​ 945 ​ 6,205 Total stock-based compensation expense ​ $ 23,757 ​ $ 1,237 ​ $ 6,680
Summary of Stock Option and RSU Activity	Stock option and RSU activity during the six months ended June 30, 2021 is as follows (in thousands, except for share, per share, and contractual term data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options Outstanding ​ Restricted Stock Units ​ ​ Number of ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Shares ​ Number of ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ Average ​ ​ Available for ​ Shares ​ Weighted- ​ Remaining ​ ​ ​ ​ ​ ​ Grant ​ ​ Issuance ​ Outstanding ​ Average ​ Contractual ​ Aggregate ​ Number of ​ Date Fair ​ ​ Under the ​ Under the ​ Exercise ​ Term ​ Intrinsic ​ Plan shares ​ Value per ​ Plan Plan Price (Years) Value outstanding share Exercisable at December 31, 2020 35,500,603 38,404,493 ​ $ 5.89 8.27 ​ $ 542,074 341,256 ​ $ 17.68 Options and restricted stock units granted (3,147,553) — ​ — ​ ​ ​ ​ ​ 3,147,553 ​ 21.82 Options exercised and restricted stock units released — (503,480) ​ 0.22 ​ ​ ​ ​ ​ — ​ — Options and restricted stock units canceled 3,260,091 (2,985,501) ​ 1.32 ​ ​ ​ ​ ​ (274,590) ​ 24.50 Balance at June 30, 2021 35,613,141 34,915,512 ​ $ 6.35 7.44 ​ $ 536,745 3,214,219 ​ $ 21.15 Exercisable at December 31, 2020 ​ ​ 14,248,234 ​ $ 0.18 6.45 ​ $ 282,364 ​ ​ ​ ​ ​ Exercisable at June 30, 2021 ​ ​ 16,096,923 ​ 0.21 5.92 ​ 346,242 ​ ​ ​ ​ ​ Unvested at December 31, 2020 ​ ​ 24,156,259 ​ 9.25 9.34 ​ 259,710 ​ ​ ​ ​ ​ Unvested at June 30, 2021 ​ ​ 18,818,589 ​ 11.60 8.74 ​ 190,503 ​ ​ ​ ​ ​	Stock option and RSU activity, prices, and values adjusted by the Exchange Ratio, during the year ended December 31, 2020 is as follows (in thousands, except for share, per share, and contractual term data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options Outstanding Restricted Stock Units ​ Number of ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Shares Number of ​ ​ Weighted- ​ ​ ​ Weighted- ​ Available for Shares Weighted- Average ​ ​ Number of Average ​ Issuance Outstanding Average Remaining ​ Aggregate Plan Grant Date ​ Under the Under the Exercise Contractual ​ Intrinsic shares Fair Value ​ Plan Plan Price Term (Years) ​ Value outstanding per share Balance at December 31, 2019 3,855,385 ​ 38,794,307 ​ $ 0.14 ​ 7.67 ​ $ 13,056 ​ Recapitalization Impact (975,027) ​ (9,811,081) ​ 0.05 ​ ​ ​ Balance at December 31, 2019 2,880,358 ​ 28,983,226 ​ $ 0.19 ​ 7.67 ​ $ 13,056 — ​ $ — Additional shares authorized 62,903,028 ​ ​ ​ ​ ​ Options and restricted stock units granted (36,074,010) ​ 35,732,754 ​ 6.70 ​ ​ ​ ​ 341,256 ​ 17.68 Options exercised (1) — ​ (20,138,817) ​ 0.78 ​ ​ ​ ​ — ​ — Options and restricted stock units canceled 5,791,227 ​ (6,172,670) ​ 0.51 ​ ​ ​ ​ — ​ — Balance at December 31, 2020 35,500,603 ​ 38,404,493 ​ $ 5.89 ​ 8.27 ​ $ 542,074 341,256 ​ $ 17.68 Exercisable at December 31, 2019 ​ ​ ​ 15,225,162 ​ $ 0.08 ​ ​ 6.85 ​ $ 8,492 ​ Exercisable at December 31, 2020 ​ ​ ​ 14,248,234 ​ $ 0.18 ​ ​ 6.45 ​ $ 282,364 ​ Unvested at December 31, 2019 ​ ​ ​ 13,758,064 ​ $ 0.31 ​ ​ 8.58 ​ $ 4,564 ​ Unvested at December 31, 2020 ​ ​ ​ 24,156,259 ​ $ 9.25 ​ ​ 9.34 ​ $ 259,710 ​ (1) The number of options exercised includes early exercises related to the Executive grants noted below.
Summary of Stock Option Valuation Assumptions	The assumptions used to estimate the fair value of stock options granted and the resulting fair values for the three and six months ended June 30, 2021 and 2020 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, ​ Six Months Ended June 30, ​ 2021 (1) 2020 2021 (1) 2020 Expected volatility ​ ​ 48.71 % 47.99% – 48.79 % ​ 48.71 % ​ 47.99% – 48.79 % Risk-free interest rate ​ ​ 0.02 % 0.34% – 0.59 % ​ 0.02 % ​ 0.34% – 1.44 % Expected term (in years) ​ ​ 0.25 ​ 5.00 – 6.18 ​ ​ 0.25 ​ 5.00 – 6.18 ​ Expected dividend yield ​ ​ — ​ — ​ ​ — ​ — ​ Weighted average estimated fair value of stock options granted during the period ​ $ 15.63 ​ $ 2.58 ​ $ 15.63 ​ $ 2.42 ​	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 ​ 2018 Expected volatility ​ 45.00%  – 50.00 % ​ 47.17% – 55.47 % ​ 47.69% – 49.17 % Risk-free interest rate ​ 0.27% – 1.44 % ​ 1.57% – 2.64 % ​ 2.60% – 3.06 % Expected term (in years) ​ 4.14 – 6.25 ​ 5.00 – 6.86 ​ 5.49 – 6.13 ​ Expected dividend yield ​ — ​ — ​ — ​ Weighted average estimated fair value of stock options granted during the year $ 5.06 $ 0.21 $ 0.11 ​

Net Loss Per Share (Tables)_2

Net Loss Per Share (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted loss per Class A common stock and Class B common stock (in thousands, except for share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended June 30, ​ Six Months Ended June 30, ​ 2021 2020 2021 2020 Numerator: ​ ​ ​ ​ Net loss – Basic and Diluted ​ $ (79,595) ​ $ (20,157) ​ $ (133,187) ​ $ (35,679) Denominator: ​ ​ ​ ​ Weighted average common shares outstanding – Basic and Diluted ​ 385,945,332 ​ 289,823,175 ​ 371,519,800 ​ 284,054,689 Net loss per share attributable to common stockholders – Basic and Diluted ​ $ (0.21) ​ $ (0.07) ​ $ (0.36) ​ $ (0.13)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2020 2019 2018 ​ ​ ​ (Restated) ​ ​ ​ ​ ​ ​ Numerator: ​ ​ ​ Net loss – basic and diluted ​ $ (145,510) ​ $ (23,605) ​ $ (27,780) Denominator: ​ ​ ​ Weighted average common shares outstanding – basic and diluted ​ 294,549,146 ​ 261,228,108 ​ 236,040,717 Net loss per share attributable to common stockholders – basic and diluted ​ $ (0.49) ​ $ (0.09) ​ $ (0.12)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following outstanding common stock equivalents were considered antidilutive, and therefore, excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented (share numbers are not in thousands): ​ ​ ​ ​ ​ ​ ​ ​ Number of Securities Outstanding at ​ ​ June 30, ​ 2021 2020 Common and preferred stock warrants 7,623,436 4,865,722 Common stock options 44,929,906 40,075,953 Restricted stock units 3,147,553 — Total 55,700,895 44,941,675	The following outstanding common stock equivalents were considered antidilutive, and therefore, excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented (share numbers are not in thousands): ​ ​ ​ ​ ​ ​ ​ ​ Number of Securities ​ ​ Outstanding at December 31, ​ 2020 2019 2018 Convertible promissory notes ​ — ​ — ​ 12,099,120 Common and preferred stock warrants 22,314,778 3,635,180 3,087,307 Common stock options 51,735,883 37,206,199 30,911,188 Restricted stock units 341,256 — — Earnout shares 10,000,000 — — Total 84,391,917 40,841,379 46,097,615

Description of the Business a_4

Description of the Business and Basis of Presentation (Details) - $ / shares	Jun. 30, 2021	Mar. 02, 2021	Dec. 31, 2020	Dec. 16, 2020	Mar. 10, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Warrant exercise price (in dollars per share)	$ 11.50	$ 11.50			$ 11.50
Recapitalization exchange ratio	0.7471%		0.7471%	0.7471%

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 02, 2021	Dec. 16, 2020	Mar. 10, 2020	Mar. 02, 2020	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Concentration Risk [Line Items]
Reduction to revenue, end-user incentives					$ 18,700	$ 36,200	$ 13,600		$ 23,600		$ 51,300	$ 27,700	$ 11,600
Sales and marketing expense, end-user incentive					42,000		21,500	$ 75,300	37,200		91,500	45,200	18,700
Restricted cash included in other long-term assets					2,920			2,920			2,920	2,920
Advertising costs					$ 47,100		$ 25,600	101,600	$ 52,600		$ 136,800	53,500	25,300
Change to redemption value								$ 409,500		$ 866,000		$ 62,500	$ 18,800
Number of shares issued in private placement (in shares)		15,853,052		69,000,000
Stock sold, price per share (in dollars per share)		$ 10		$ 10						$ 43.11
Warrant exercise price (in dollars per share)	$ 11.50		$ 11.50		$ 11.50			$ 11.50
Sponsor
Concentration Risk [Line Items]
Warrants forfeited (in shares)		5,016,666		5,016,666
Public Warrant
Concentration Risk [Line Items]
Number of shares issued in private placement (in shares)	17,250,000		17,250,000
Number of shares called by each warrant (in shares)				11.50
Warrant exercise price (in dollars per share)				$ 11.50
Warrants outstanding (in shares)					7,623,436			7,623,436			17,249,977
Private Warrant
Concentration Risk [Line Items]
Number of shares issued in private placement (in shares)	10,033,333		10,033,333	10,033,333
Stock sold, price per share (in dollars per share)				$ 1.50
Warrant exercise price (in dollars per share)				$ 11.50
Warrants outstanding (in shares)					5,016,666			5,016,666			5,016,666
Class A common stock, par value $0.0001 per share
Concentration Risk [Line Items]
Number of shares issued in private placement (in shares)		15,853,052
Number of shares per unit (in shares)				1
Stock sold, price per share (in dollars per share)		$ 10
Number of shares called by each warrant (in shares)	1		1
Class A common stock, par value $0.0001 per share | Public Warrant
Concentration Risk [Line Items]
Number of shares called by each warrant (in shares)				1
Class A common stock, par value $0.0001 per share | Private Warrant
Concentration Risk [Line Items]
Number of shares called by each warrant (in shares)				1
Revenue | Customer Concentration Risk | Game Developer A
Concentration Risk [Line Items]
Concentration risk, percentage					42.00%		61.00%	42.00%	66.00%		59.00%	83.00%	70.00%
Revenue | Customer Concentration Risk | Game Developer B
Concentration Risk [Line Items]
Concentration risk, percentage					40.00%		28.00%	40.00%	21.00%		28.00%

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Cash and cash equivalents	$ 692,778	$ 262,728		$ 25,628
Restricted cash included in other long-term assets	2,920	2,920		2,920
Cash, cash equivalents and restricted cash	$ 695,698	$ 265,648	$ 71,861	$ 28,548	$ 22,540	$ 7,025

Business Combination - Narrat_2

Business Combination - Narrative (Details) - USD ($)	Dec. 16, 2020	Mar. 02, 2020	Sep. 30, 2020	Jun. 30, 2021	Dec. 31, 2020	Dec. 15, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Recapitalization exchange ratio	0.7471%			0.7471%	0.7471%
Common stock, shares outstanding (in shares)	369,797,524			328,000,000		56,620,419
Cash consideration	$ 566,204,152
Number of shares issued in private placement (in shares)	15,853,052	69,000,000
Stock sold, price per share (in dollars per share)	$ 10	$ 10	$ 43.11
Aggregate consideration	$ 158,500,000		$ 11,700,000
Shares authorized (in shares)	635,000,000			635,000,000
Common stock, par value (in dollars per share)				$ 0.0001	$ 0.0001		$ 0.0001
Preferred stock, par value (in dollars per share)	$ 0.0001			$ 0.0001	$ 0.0001		$ 0.0001
Common stock, shares authorized (in shares)				625,000,000	625,000,000		625,000,000
Preferred stock, shares authorized (in shares)	10,000,000			10,000,000	10,000,000		10,000,000
Class A common stock, par value $0.0001 per share
Business Acquisition [Line Items]
Common stock, shares outstanding (in shares)					292,000,000	102,614,847	212,000,000
Merger consideration in shares (in shares)	191,932,860
Number of shares issued in private placement (in shares)	15,853,052
Stock sold, price per share (in dollars per share)	$ 10
Aggregate consideration	$ 158,500,000
Common stock, par value (in dollars per share)				$ 0.0001	$ 0.0001		$ 0.0001
Common stock, shares authorized (in shares)	500,000,000			500,000,000	500,000,000		500,000,000
Class B Common Stock
Business Acquisition [Line Items]
Common stock, shares outstanding (in shares)				69,000,000	78,000,000	332,690,933	74,000,000
Merger consideration in shares (in shares)	76,663,551
Common stock, par value (in dollars per share)				$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	125,000,000			125,000,000	125,000,000		125,000,000
Preferred stock, shares authorized (in shares)	10,000,000
Stock Election Shareholders
Business Acquisition [Line Items]
Common stock, shares outstanding (in shares)						359,518,849
Cash Election Shareholders
Business Acquisition [Line Items]
Common stock, shares outstanding (in shares)	75,786,931
Sponsor
Business Acquisition [Line Items]
Shares in escrow (in shares)	5,000,000
Common Shareholders [Member]
Business Acquisition [Line Items]
Shares in escrow (in shares)	5,000,000

Balance Sheet Components - Pr_2

Balance Sheet Components - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Credit card processing reserve	$ 7,763	$ 5,854	$ 2,650
Prepaid expenses	5,932	3,772	2,460
Other current assets	913	865	4,354
Prepaid expenses and other current assets	$ 14,608	$ 10,491	$ 9,464

Balance Sheet Components - Na_2

Balance Sheet Components - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Depreciation and amortization	$ 500	$ 300	$ 1,102	$ 635	$ 1,609	$ 711	$ 404

Balance Sheet Components - Pr_3

Balance Sheet Components - Property and Equipment, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 9,641	$ 8,133	$ 4,912
Accumulated depreciation and amortization	(3,940)	(2,841)	(1,264)
Property and equipment, net	5,701	5,292	3,648
Capitalized internal-use software
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	6,569	6,167	3,554
Computer equipment and servers
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	866	631	458
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	184	184	238
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	114	114	143
Construction in progress
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 1,908	$ 1,037	$ 519

Balance Sheet Components - Ot_2

Balance Sheet Components - Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Accrued sales and marketing expenses	$ 14,275	$ 7,204	$ 1,630
Accrued compensation	9,496	3,825	2,531
End-user liability, net	4,131	2,789	1,418
Accrued developer revenue share	1,378	907	540
Other accrued expenses	6,251	4,893	1,418
Other current liabilities	$ 35,531	$ 19,618	$ 7,537

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Dec. 31, 2020		Dec. 16, 2020	Dec. 31, 2019
Class of Stock [Line Items]
Cash and cash equivalents	$ 692,778	$ 692,778	$ 262,728			$ 25,628
Long-term common stock warrant liabilities	60,688	60,688	178,232	[1]
Change in fair value of common stock warrant liabilities	29,595	31,703	23,049
Private Warrant
Class of Stock [Line Items]
Long-term common stock warrant liabilities	60,700	60,700	53,700		$ 43,900
Change in fair value of common stock warrant liabilities	$ 10,800	$ 7,000	$ 53,700
[1]	Reclassification of common stock warrants from equity classified to liability classified.

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value of Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020		Dec. 16, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of warrants	$ 60,688	$ 178,232	[1]
Private Warrant
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of warrants	60,700	53,700		$ 43,900
Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	138,295	178,232
Fair Value, Recurring | Public Warrant
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of warrants	77,607	124,545
Fair Value, Recurring | Private Warrant
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of warrants	60,688	53,687
Level 1 | Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	77,607	124,545
Level 1 | Fair Value, Recurring | Public Warrant
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of warrants	77,607	124,545
Level 3 | Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	60,688	53,687
Level 3 | Fair Value, Recurring | Private Warrant
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of warrants	$ 60,688	$ 53,687
[1]	Reclassification of common stock warrants from equity classified to liability classified.

Common Stock Warrants (Detail_2

Common Stock Warrants (Details) $ / shares in Units, $ in Thousands	Mar. 02, 2021$ / sharesshares	Dec. 16, 2020Dshares	Mar. 10, 2020$ / sharesshares	Mar. 02, 2020$ / sharesshares	Jun. 30, 2021USD ($)D$ / sharesshares	Dec. 31, 2020D$ / sharesshares
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Warrant exercise receivable | $					$ 1,185
Number of shares issued in private placement (in shares)		15,853,052		69,000,000
Warrant exercise price (in dollars per share) | $ / shares	$ 11.50		$ 11.50		$ 11.50
Minimum number of days for written notice of redemption | D					30	30
Warrant redemption, sale price of common stock for warrants to be redeemed (in dollars per share) | $ / shares					$ 18	$ 18
Warrant redemption, number of trading days | D					20	20
Warrant redemption, number of consecutive trading days | D					30	30
Total proceeds for exercise of warrants | $					$ 110,700
Sponsor
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Warrants forfeited (in shares)		5,016,666		5,016,666
Class A common stock, par value $0.0001 per share
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of shares issued in private placement (in shares)		15,853,052
Number of shares called by each warrant (in shares)	1		1
Public Warrant
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Warrants outstanding (in shares)					7,623,436	17,249,977
Warrants exercised (in shares)					9,626,559
Number of shares issued in private placement (in shares)	17,250,000		17,250,000
Number of shares called by each warrant (in shares)				11.50
Warrant exercise price (in dollars per share) | $ / shares				$ 11.50
Redemption price (in dollars per share) | $ / shares					$ 0.01	$ 0.01
Public Warrant | Class A common stock, par value $0.0001 per share
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of shares called by each warrant (in shares)				1
Private Warrant
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Warrants outstanding (in shares)					5,016,666	5,016,666
Number of shares issued in private placement (in shares)	10,033,333		10,033,333	10,033,333
Warrant exercise price (in dollars per share) | $ / shares				$ 11.50
Number of days to become transferable, assignable or saleable | D		30			30
Private Warrant | Class A common stock, par value $0.0001 per share
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of shares called by each warrant (in shares)				1

Stockholders' Equity (Details_2

Stockholders' Equity (Details) $ / shares in Units, $ in Millions	Dec. 16, 2020USD ($)$ / sharesshares	Mar. 02, 2020$ / sharesshares	Mar. 31, 2021USD ($)$ / sharesshares	Sep. 30, 2020USD ($)$ / shares	Jun. 30, 2021Vote$ / sharesshares	Dec. 31, 2020Vote$ / sharesshares	Dec. 31, 2019$ / sharesshares
Class of Stock [Line Items]
Shares authorized (in shares)	635,000,000				635,000,000
Common stock, shares authorized (in shares)					625,000,000	625,000,000	625,000,000
Common stock, par value (in dollars per share) | $ / shares					$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000				10,000,000	10,000,000	10,000,000
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.0001				$ 0.0001	$ 0.0001	$ 0.0001
Number of shares issued (in shares)	15,853,052	69,000,000
Aggregate consideration | $	$ 158.5			$ 11.7
Stock sold, price per share (in dollars per share) | $ / shares	$ 10	$ 10		$ 43.11
Underwritten Public Offering
Class of Stock [Line Items]
Number of shares issued (in shares)			17,000,000
Aggregate consideration | $			$ 408
Issuance costs | $			$ 5.9
Over-Allotment Option
Class of Stock [Line Items]
Number of shares issued (in shares)			19,800,000
Issuance costs | $			$ 6.8
Number of shares available at election (in shares)			4,800,000
Stock sold, price per share (in dollars per share) | $ / shares			$ 23.34
Class A common stock, par value $0.0001 per share
Class of Stock [Line Items]
Common stock, votes per share | Vote					1	1
Common stock, shares authorized (in shares)	500,000,000				500,000,000	500,000,000	500,000,000
Common stock, par value (in dollars per share) | $ / shares					$ 0.0001	$ 0.0001	$ 0.0001
Number of shares issued (in shares)	15,853,052
Aggregate consideration | $	$ 158.5
Stock sold, price per share (in dollars per share) | $ / shares	$ 10
Class B Common Stock
Class of Stock [Line Items]
Common stock, votes per share | Vote					20	20
Common stock, shares authorized (in shares)	125,000,000				125,000,000	125,000,000	125,000,000
Common stock, par value (in dollars per share) | $ / shares					$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000

Stock Based Compensation - St_3

Stock Based Compensation - Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 15,774	$ 5,546	$ 26,719	$ 5,903	$ 23,757	$ 1,237	$ 6,680
Research and development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	2,215	817	3,422	1,022	6,110	181	361
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	2,550	957	4,388	1,073	4,505	111	114
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 11,009	$ 3,772	$ 18,909	$ 3,808	$ 13,142	$ 945	$ 6,205

Stock Based Compensation - Narr

Stock Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation expense	$ 176,400	$ 156,900		$ 176,400		$ 176,400		$ 156,900
Unrecognized stock-based compensation expense, period for recognition						3 years 7 months 17 days		3 years 6 months 10 days
Aggregate intrinsic value				4,000	$ 27,200	$ 11,800	$ 27,500	$ 89,900	$ 1,400	$ 500
Incremental stock-based compensation			$ 6,400	3,700
Stock-based compensation expense				$ 15,774	$ 5,546	26,719	$ 5,903	$ 23,757	$ 1,237	$ 6,680
Employee stock purchase						$ 25,000
Purchase price of common stock, percentage of fair market value						85.00%
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant date fair value						$ 21.82			$ 17.68
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued (in shares)						10,000,000		13,300,000	8,200,000
Performance based shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued (in shares)	100,000
2020 Omnibus Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)		47,841,859						47,841,859
Percentage of stock outstanding								5.00%	5.00%
2020 Omnibus Incentive Plan | Common Class A and B
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)		15,000,000						15,000,000
2020 Omnibus Incentive Plan | Class A common stock, par value $0.0001 per share
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)		24,669,278						24,669,278
2020 Omnibus Incentive Plan | Class B Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)		8,172,581						8,172,581
2020 Omnibus Incentive Plan | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period		10 years						10 years
Tranche one | 2020 Omnibus Incentive Plan | Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		1 year						1 year

Stock Based Compensation - St_4

Stock Based Compensation - Stock Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Number of Shares Available for Issuance Under the Plan
Beginning balance (in shares)	35,500,603	2,880,358
Options and restricted stock units granted (in shares)	(3,147,553)	(36,074,010)
Options canceled (in shares)	3,260,091	5,791,227
Ending balance (in shares)	35,613,141	35,500,603	2,880,358
Number of Shares Outstanding Under the Plan
Beginning balance (in shares)	38,404,493	28,983,226
Options granted (in shares)		35,732,754
Options exercised (in shares)	(503,480)	(20,138,817)
Options canceled (in shares)	(2,985,501)	(6,172,670)
Ending balance (in shares)	34,915,512	38,404,493	28,983,226
Exercisable (in shares)	16,096,923	14,248,234	15,225,162
Unvested (in shares)	18,818,589	24,156,259	13,758,064
Weighted- Average Exercise Price
Beginning balance (in dollars per share)	$ 5.89	$ 0.19
Options granted (in dollars per share)	0	6.70
Options exercised (in dollars per share)	0.22	0.78
Options canceled (in dollars per share)	1.32	0.51
Ending balance (in dollars per share)	6.35	5.89	$ 0.19
Exercisable, weighted-average exercise price (in dollars per share)	0.21	0.18	0.08
Unvested, weighted-average exercise price (in dollars per share)	$ 11.60	$ 9.25	$ 0.31
Weighted-Average Remaining Contractual Term and Aggregate Intrinsic Value
Options outstanding, weighted-average remaining contractual term	7 years 5 months 8 days	8 years 3 months 7 days	7 years 8 months 1 day
Exercisable, weighted-average remaining contractual term	5 years 11 months 1 day	6 years 5 months 12 days	6 years 10 months 6 days
Unvested, weighted-average remaining contractual term	8 years 8 months 26 days	9 years 4 months 2 days	8 years 6 months 29 days
Options outstanding, aggregate intrinsic value	$ 536,745	$ 542,074	$ 13,056
Exercisable, aggregate intrinsic value	346,242	282,364	8,492
Unvested, aggregate intrinsic value	$ 190,503	$ 259,710	$ 4,564
Restricted stock units
Number of Plan shares outstanding
Outstanding at December 31, 2019 (in shares)	341,256	0
Restricted stock units granted (in shares)	3,147,553	341,256
Restricted stock units released (in shares)	0	0
Restricted stock units canceled (in shares)	(274,590)	0
Outstanding at December 31, 2019 (in shares)	3,214,219	341,256	0
Weighted-Average Grant Date Fair Value per share
Unvested at December 31, 2019 (in dollars per share)	$ 17.68	$ 0
Granted (in dollars per share)	21.82		$ 17.68
Vested (in dollars per share)	0	0
Forfeited (in dollars per share)	24.50	0
Unvested at December 31, 2020 (in dollars per share)	$ 21.15	$ 17.68	$ 0

Stock Based Compensation - Valu

Stock Based Compensation - Valuation Assumptions (Details) - $ / shares	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility, minimum		47.99%		47.99%
Expected volatility, maximum		48.79%		48.79%
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility, minimum					45.00%	47.17%	47.69%
Expected volatility, maximum	48.71%		48.71%		50.00%	55.47%	49.17%
Expected term (in years)	3 months		3 months
Expected dividend yield					0.00%	0.00%	0.00%
Weighted average estimated fair value of stock options granted during the year (in dollars per share)	$ 15.63	$ 2.58	$ 15.63	$ 2.42	$ 5.06	$ 0.21	$ 0.11
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		0.34%		0.34%
Expected term (in years)		5 years		5 years
Minimum | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)					4 years 1 month 20 days	5 years	5 years 5 months 26 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		0.59%		1.44%
Expected term (in years)		6 years 2 months 4 days		6 years 2 months 4 days
Maximum | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)					6 years 3 months	6 years 10 months 9 days	6 years 1 month 17 days

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Mar. 27, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Provision for income taxes		$ 65	$ 28	$ 107	$ 53	$ 115	$ 0	$ 0
Effective tax rate		(0.08%)	(0.14%)	(0.08%)	(0.15%)
Increase the allowable business interest	30.00%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount						$ 28,400
Adjusted Taxable Income, Percentage	50.00%
Net Operating Loss Carryovers And Carrybacks To Offset Of Taxable Income, Percentage	100.00%

Net Loss Per Share - Computat_2

Net Loss Per Share - Computation of Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Numerator:
Net loss - Basic and Diluted	$ (79,595)		$ (20,157)		$ (133,187)	$ (35,679)
Denominator:
Weighted average common shares outstanding - Basic and Diluted (in shares)	385,945,332		289,823,175		371,519,800	284,054,689	294,549,146	261,228,108	236,040,717
Net loss per share attributable to common stockholders - Basic and Diluted (in dollars per share)	$ (0.21)		$ (0.07)		$ (0.36)	$ (0.13)	$ (0.49)	$ (0.09)	$ (0.12)
Numerator:
Net loss	$ (79,595)	$ (53,592)	$ (20,157)	$ (15,522)	$ (133,187)	$ (35,679)	$ (145,510)	$ (23,605)	$ (27,780)

Net Loss Per Share - Antidilu_2

Net Loss Per Share - Antidilutive Shares (Details) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	55,700,895	44,941,675	84,391,917	40,841,379	46,097,615
Warrants to purchase one share of Class A common stock, each at an exercise price of $11.50 per share
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	7,623,436	4,865,722
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	44,929,906	40,075,953	51,735,883	37,206,199	30,911,188
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	3,147,553	0	341,256	0	0

Investments (Details)

Investments (Details) $ in Millions	Jun. 30, 2021USD ($)
Investments
Carrying value of the investments without readily determinable fair value	$ 2.9

Subsequent Events (Details)_2

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 16, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jul. 14, 2021	Mar. 02, 2021	Mar. 10, 2020
Subsequent Event [Line Items]
Warrant exercise price (in dollars per share)		$ 11.50		$ 11.50						$ 11.50	$ 11.50
Total stock-based compensation expense		$ 15,774	$ 5,546	$ 26,719	$ 5,903	$ 23,757	$ 1,237	$ 6,680
Subsequent Event
Subsequent Event [Line Items]
Amount of cash invested in a privately-held software company									$ 50,000
Subsequent Event | Aarki
Subsequent Event [Line Items]
Cash consideration	$ 90,000
Consideration transferred in merger transaction	157,000
Consideration, stock value	$ 67,000