Common-Size Balance Sheet: Assets
Quarterly Data
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Airbnb Inc. pages available for free this week:
- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Profitability Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Price to FCFE (P/FCFE)
- Operating Profit Margin since 2020
- Analysis of Debt
- Aggregate Accruals
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Airbnb Inc., common-size consolidated balance sheet: assets (quarterly data)
Based on: 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 composition of assets has shifted considerably over the analyzed period, spanning from March 31, 2021, to December 31, 2025. A notable trend is the fluctuation in the allocation between current and non-current assets, alongside changes within the components of each category.
- Cash and Short-Term Investments
- Cash and cash equivalents represented a substantial portion of total assets, beginning at 36.33% in March 2021. This percentage generally decreased over time, reaching 27.42% by June 2025, although with intermittent increases. Short-term investments followed a complementary pattern, initially decreasing from 16.91% to a low of 10.80% in June 2022, then increasing to 20.06% by December 2025. The combined percentage of these two liquid asset classes decreased from 53.24% in March 2021 to 47.48% in June 2025, indicating a potential shift in investment strategy or operational needs.
- Funds Held on Behalf of Customers
- Funds receivable and amounts held on behalf of customers exhibited significant variability, ranging from 27.10% to 43.16% of total assets. A peak was observed in March 2023 (38.77%), followed by a further increase to 41.00% in June 2025. This suggests a growing volume of transactions processed on behalf of customers, potentially reflecting business expansion. This item consistently represents a large portion of current assets.
- Current Assets Composition
- Current assets consistently comprised the majority of total assets, generally between 81% and 94%. However, a noticeable decrease occurred between December 2023 and June 2025, falling from 84.64% to 84.71%. Within current assets, customer receivables remained relatively stable, fluctuating between approximately 0.66% and 1.03% of total assets. Prepaids and other current assets showed a slight upward trend, increasing from 1.24% to 2.87% over the period.
- Non-Current Assets
- Non-current assets represented a smaller, but still significant, portion of the asset base. Goodwill and intangible assets, net, decreased from 5.86% in March 2021 to 3.47% in December 2025, potentially indicating impairment or amortization. Deferred income tax assets were not present in the earlier periods but increased to 9.47% by September 2025, before decreasing slightly to 9.30% in December 2025. Property and equipment, net, showed a consistent decline, falling from 1.71% to 0.48% over the period. Operating lease right-of-use assets fluctuated, ending at 0.68% in December 2025. Other noncurrent assets increased from 1.44% to 1.27%.
- Overall Asset Shift
- The overall trend indicates a shift in asset allocation. While current assets remained dominant, their proportion relative to total assets decreased slightly in the later periods. This coincided with a relative increase in certain non-current asset components, particularly deferred income tax assets. The decrease in cash and short-term investments, coupled with the increase in funds held on behalf of customers, suggests a potential change in the company’s liquidity management and business model.