Common-Size Balance Sheet: Assets
Quarterly Data
Paying user area
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Airbnb Inc., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-03-31), 10-K (reporting date: 2025-12-31), 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31).
The asset structure is characterized by a high concentration of current assets, which consistently represent the vast majority of the total asset base, ranging from approximately 80% to 95% throughout the analyzed period. This composition indicates a highly liquid balance sheet with minimal reliance on long-term physical infrastructure.
- Liquidity and Cash Management
- Cash and cash equivalents exhibited a peak of 46.80% in September 2022, followed by a gradual long-term decline to 26.23% by March 2026. This reduction in pure cash holdings is partially offset by an increase in short-term investments, which grew from a low of 10.80% in June 2022 to a peak of 20.06% in December 2025, suggesting a shift toward optimizing yield on excess liquidity.
- Operational Asset Volatility
- Funds receivable and amounts held on behalf of customers show significant quarterly fluctuations, ranging from a low of 27.10% in December 2021 to a high of 43.16% in June 2023. These fluctuations are characteristic of a platform business model where asset levels are heavily influenced by the timing of customer bookings and subsequent payouts to hosts.
- Noncurrent Asset Evolution
- A significant structural shift occurred in September 2023 with the emergence of deferred income tax assets, which immediately accounted for 12.94% of total assets and remained a substantial component through March 2026. Simultaneously, a steady decline is observed in goodwill, intangible assets, and property and equipment, with the latter dropping from 1.71% in March 2021 to 0.48% by December 2025, reinforcing an asset-light strategic trajectory.
- Overall Asset Composition
- The proportion of current assets relative to noncurrent assets remained stable for the first several years, typically exceeding 90%. However, a temporary increase in the weight of noncurrent assets occurred between September 2023 and December 2024, peaking at 20.03%, primarily driven by the introduction of deferred tax assets rather than capital expenditures.