Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Solvency Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Present Value of Free Cash Flow to Equity (FCFE)
- Price to Sales (P/S) since 2020
- Analysis of Debt
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Airbnb Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).
The analysis of the financial item percentages relative to total liabilities and stockholders’ equity over the investigated five-year period reveals several notable trends.
- Current Liabilities
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The proportion of current liabilities remained relatively stable, fluctuating between approximately 46% and 49%, with a slight decrease observed from 48.99% in 2020 to 48.48% in 2024. Within this category, specific components showed varied patterns:
Funds payable and amounts payable to customers increased steadily from 20.79% in 2020 to a peak of 29.82% in 2022, followed by a modest decline to about 28.3% by 2024, indicating growing obligations towards customers over most of the period.
Unearned fees rose consistently from 3.89% in 2020, reaching 7.71% in 2024, suggesting increasing deferred revenue or fees collected but not yet earned.
Accrued expenses, accounts payable, and other current liabilities declined sharply from 24.31% in 2020 to around 12.47% in 2024, nearly halving during the period, reflecting changes in operational or expense recognition timing.
Accounts payable itself maintained a narrow range near 0.68% to 0.86%, showing minimal volatility.
Operating lease liabilities (current portion) steadily decreased from 0.54% to 0.30%, indicating a declining short-term lease obligation.
- Noncurrent Liabilities
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Noncurrent liabilities as a whole exhibited a decreasing trend from 23.35% in 2020 to 11.38% in 2024, suggesting a reduction in long-term obligations.
More specifically, long-term debt net of current portion shrank significantly from 17.31% in 2020 to below 10% (9.52%) by 2024, reflecting debt repayment or refinancing activities.
Operating lease liabilities (noncurrent) dropped from 4.11% to 1.13%, mirroring the reduction seen in current lease liabilities and indicating a broader trend of decreasing lease commitments.
Other liabilities, noncurrent, also diminished from 6.05% to 1.87%, further contributing to the overall noncurrent liabilities decline.
- Other Liabilities and Expense Reserves
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Non-income taxes payable and withholding tax reserves increased steadily from 3.26% in 2020 to a peak of 5.42% in 2023, before slightly declining to 5.03% in 2024, indicating a growing tax-related liability over most of the period.
Compensation and employee benefits obligations decreased from 3.62% in 2020 to a low of 2.11% in 2023, with a modest rebound to 2.38% in 2024, reflecting possible changes in workforce costs or accrual practices.
Other current liabilities related to gift cards and foreign exchange derivative contracts fell from 6.49% to 4.08%, showing a decline in these specific liabilities.
- Derivative and Debt Liabilities
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The derivative warrant liability, significant at 9.39% in 2020, shows no reported values beyond that year, suggesting possible settlement, reclassification, or cessation.
Other smaller liabilities such as current portion of long-term debt and accrued interest expense were only reported in 2020 and have no subsequent values, indicating changes in the reporting or liability structure.
- Stockholders’ Equity
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Stockholders’ equity as a percentage of total liabilities and stockholders’ equity increased steadily from 27.66% in 2020 to 40.14% in 2024, representing an improved equity position.
Additional paid-in capital decreased from 84.88% to 60.13%, indicating possible utilization or adjustment of capital accounts, although still representing a substantial portion of total equity and liabilities.
The accumulated deficit showed a marked improvement, decreasing in negative magnitude from -57.24% in 2020 to -20.16% in 2024, signifying a reduction in cumulative losses.
Accumulated other comprehensive income (loss) varied slightly, moving from a marginal positive 0.03% to a small negative and then positive again, remaining close to zero and suggesting minimal impact on the overall equity composition.
- Overall Balance Sheet Composition
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Total liabilities declined from a high of 72.34% in 2020 to around 59.86% in 2024, signifying strengthening of the equity base in the firm's capital structure.
The consistent total of 100% for liabilities and stockholders’ equity each year confirms the data’s completeness in representing the full balance sheet structure.