Revenue Recognition

6 Months Ended

Jun. 30, 2025

Revenue from Contract with Customer [Abstract]

The Company has one reportable segment in accordance with ASC 280, Segment Reporting; as such, the disaggregation of revenue below reconciles directly to its unique reportable segment. The following table presents the Company's revenue disaggregated by solution group.


(In thousands)	Three Months Ended June 30,				Six Months Ended June 30,
By solution group:	2025		2024		2025		2024
Content & Ad Measurement
Syndicated Audience	$	63,953	$	64,189	$	127,457	$	128,789
Cross-Platform	12,800		8,000		22,462		16,020
Total Content & Ad Measurement	76,753		72,189		149,919		144,809
Research & Insight Solutions	12,636		13,648		25,179		27,823
Total	$	89,389	$	85,837	$	175,098	$	172,632

The following table presents the Company's revenue disaggregated by geographical market and timing of transfer of products and services. The Company attributes revenue to geographical markets based on the location of the customer.


(In thousands)	Three Months Ended June 30,				Six Months Ended June 30,
By geographical market:	2025		2024		2025		2024
United States	$	79,146	$	76,543	$	155,554	$	154,212
Europe	6,088		5,063		11,396		10,174
Latin America	1,808		1,769		3,539		3,445
Canada	1,297		1,449		2,570		2,853
Other	1,050		1,013		2,039		1,948
Total	$	89,389	$	85,837	$	175,098	$	172,632

By timing of revenue recognition:
Products and services transferred over time	$	75,703	$	74,656	$	148,562	$	149,675
Products and services transferred at a point in time	13,686		11,181		26,536		22,957
Total	$	89,389	$	85,837	$	175,098	$	172,632

Contract Balances

The following table provides information about receivables, contract assets, contract liabilities and customer advances from contracts with customers:


	As of		As of
(In thousands)	June 30, 2025		December 31, 2024
Accounts receivable, net	$	54,442	$	64,266
Current and non-current contract assets	2,807		3,788
Current contract liabilities	43,050		45,464
Current customer advances	7,320		9,566
Non-current contract liabilities	33		688

Significant changes in the current contract liabilities balance are as follows:


	Six Months Ended June 30,
(In thousands)	2025		2024
Revenue recognized that was included in the opening contract liabilities balance	$	(37,512)	$	(42,702)
Cash received or amounts billed in advance and not recognized as revenue	31,536		37,443

Remaining Performance Obligations

As of June 30, 2025, approximately $190 million of revenue is expected to be recognized from remaining performance obligations that are unsatisfied (or partially unsatisfied) for non-cancelable contracts with an original expected duration of longer than one year. The Company expects to recognize revenue on approximately 34% of these remaining performance obligations during the remainder of 2025, approximately 43% in 2026, and approximately 16% in 2027, with the remainder recognized thereafter.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

COMSCORE, INC. 10-Q