MTCH · 10-Q · 2026Q2 · Full report

Operating Expense Trends

Match Group, Inc. · 2026-08-05 · Importance 62 · Surprise 48 · No source text

Six-month selling and marketing expense increased 5% to $321.3 million, or 19% of revenue, primarily because Tinder and Hinge incurred higher cost-of-acquisition spending that was partly offset by reductions at E&E. Six-month general and administrative expense declined 21% to $195.6 million, or 11% of revenue, reflecting $20.6 million lower employee compensation, $10.0 million lower stock-based compensation, and $16.6 million lower legal expense. Six-month product development expense decreased 2% to $231.6 million, or 13% of revenue, as lower compensation costs more than offset incremental expense from AI utilization. Second-quarter operating income increased 27% to $245.5 million, while six-month operating income increased 31% to $481.9 million.

Key facts

• Impairments and amortization of intangibles for the six months ended June 30, 2026 were $42,298 thousand, an increase of $21,322 thousand (102%) versus prior year period ($20,976 thousand). source
• General and administrative expense was $106,468 thousand for the three months ended June 30, 2026, a decrease of $30,087 thousand (22%) versus prior year quarter ($136,555 thousand). source
• Selling and marketing expense was $158,253 thousand for the three months ended June 30, 2026, an increase of $9,999 thousand (7%) versus prior year quarter ($148,254 thousand). source
• Product development expense was $114,816 thousand for the three months ended June 30, 2026, essentially flat versus prior year quarter ($114,511 thousand). source
• General and administrative expense decreased primarily due to a decrease in employee compensation of $12.0 million and a decrease in legal expense of $15.1 million in the three months ended June 30, 2026. source
• During the six months ended June 30, 2026 the Company paid $92.5 million of withholding taxes paid on behalf of employees for net-settled stock-based awards. source
• Depreciation for the three months ended June 30, 2026 was $15,325 thousand, a decrease of $2,736 thousand (15%) versus prior year quarter ($18,061 thousand). source

Impact estimates