Basis of Presentation and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2025

Basis Of Presentation And Summary Of Significant Accounting Policies [Abstract]

Summary of Changes in Allowance for Doubtful Accounts

The following table presents changes in the allowance for doubtful accounts for the nine months ended September 30, 2025:


	(in thousands)
Balance as of December 31, 2024	$	2,065
Provision for doubtful accounts	10
Write-offs, net of recoveries	(1,190)
Balance as of September 30, 2025	$	885

Schedule of Traffic Acquisition Costs

In addition to the consolidated operating expenses as noted on the consolidated statements of operations, the CODM is regularly provided with traffic acquisition costs which are included within platform operations as presented below:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2025		2024		2025		2024
Traffic acquisition costs	$	32,592	$	32,570	$	89,985	$	76,150
Other platform operations	13,151		12,028		37,808		33,450
Total platform operations	$	45,743	$	44,598	$	127,793	$	109,600

Schedule of Concentration of Credit Risk

The following table provides the Company's concentrations of credit risk with respect to advertising agency holding companies and individual customers as a percentage of the Company's total revenues for the periods presented:


	Three Months Ended September 30,			Nine Months Ended September 30,
	2025	2024		2025	2024
Advertising Agency Holding Company
A	<10.0%	<10.0%		<10.0%	10.8	%
Individual Customer
B	<10.0%	12.5	%	<10.0%	<10.0%

Viant Technology Inc. 10-Q