Stock Analysis on Net

Airbnb Inc. (NASDAQ:ABNB)

$24.99

Common-Size Balance Sheet: Assets
Quarterly Data

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Airbnb Inc., common-size consolidated balance sheet: assets (quarterly data)

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Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021
Cash and cash equivalents
Short-term investments
Customer receivables
Funds receivable and amounts held on behalf of customers
Prepaids and other current assets
Current assets
Deferred income tax assets
Goodwill and intangible assets, net
Property and equipment, net
Operating lease right-of-use assets
Other assets, noncurrent
Noncurrent assets
Total assets

Based on: 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).


Overall Asset Composition
The company’s total assets remain constant at 100% by definition across all quarters. The composition of these assets between current and noncurrent categories shows a relatively stable pattern with current assets consistently representing the majority portion, ranging approximately between 79% and 95%. Noncurrent assets correspondingly account for the remainder, mostly between 6% and 20% of total assets.
Current Assets Breakdown
Within current assets, cash and cash equivalents hold a significant proportion, fluctuating roughly between 27% and 46% of total assets. There is a noticeable downward trend in cash percentages starting from the early periods around 2021, peaking near 46%, and then declining through 2023 and 2024 with some minor rebounds thereafter. Short-term investments show a more variable but generally consistent contribution between about 10% and 18%, with some increases noticeable toward the end of the observed period. Customer receivables maintain a very low and stable presence around 0.7% to 1%. Funds receivable and amounts held on behalf of customers show significant volatility, with values swinging between approximately 27% and 43%. These swings suggest shifts in operational funds management or timing differences in accounts handling.
Trends in Other Current Assets
Prepaids and other current assets remain a minor but fairly stable portion, ranging between 1.2% and 2.3% of total assets. This stability suggests limited changes in prepaid expenditures or other small current asset categories relative to the company's overall asset base.
Noncurrent Assets Composition and Movement
Noncurrent assets represent a smaller but significant share of total assets, with notable fluctuations during the quarters. Deferred income tax assets, which are not reported before late 2022, become a meaningful portion afterward, ranging from approximately 9% to nearly 14%. Goodwill and intangible assets exhibit a mild declining trend, generally decreasing from nearly 6% in early 2021 to around 3% later. Property and equipment show a consistent minor representation, mostly under 1%, with a slight downward tendency. Operating lease right-of-use assets similarly trend downward over time from about 2.4% to under 1%, indicating either lease terminations or different accounting treatments. Other noncurrent assets demonstrate moderate variability but generally stay below 1.5%, without strong directional trends.
Key Observations
There is a clear pattern of declining cash and cash equivalent proportions in total assets since 2021, which might reflect increased capital deployment or operational changes. The volatility in funds receivable and amounts held on behalf of customers suggests dynamic management of these balances, possibly related to customer transactions or cash flow timing. The emergence and sustained presence of deferred income tax assets from late 2022 onward indicate changes in tax positions or recognition policies. Gradual reduction in goodwill and lease-related assets points to amortization or asset disposals. Overall, the asset structure exhibits a strong current asset bias with consistent shifts likely tied to operational and strategic financial decisions impacting liquidity and asset utilization.