Groupon released their earnings numbers and the stock soars more than 25% this morning. Everybody is really surprised with it, because lots analysts were saying that Groupon's business is dead. Here is what they reported: Gross billings of $1.49 billionRevenue of $756.0 millionNet Loss of $51.7 millionAdjusted EBITDA of $34.0 millionGAAP loss per share of $0.10; non-GAAP loss per share of $0.01Operating Cash Flow of $112.1 million for the trailing twelve month period; Free Cash Flow of $32.5 million for the trailing twelve month periodFiscal year 2016 revenue guidance of $3.0 billion to $3.1 billion and 2016 Adjusted EBITDA guidance of $140.0 million to $165.0 millionCheck the net income line in their P&L. Are you still positive on Groupon? They just beat analysts estimates, but their business is really done.