Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Common-Size Income Statement
- Analysis of Solvency Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Selected Financial Data since 2020
- Return on Equity (ROE) since 2020
- Total Asset Turnover since 2020
- Analysis of Revenues
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Airbnb Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-12-31), 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).
The composition of liabilities and stockholders’ equity exhibited several notable shifts between 2021 and 2025. Overall, the proportion of total liabilities fluctuated around 65%, with a dip in 2023 and 2024 before rising again in 2025. Conversely, stockholders’ equity demonstrated an initial increase, peaking in 2023, followed by a decline through 2025.
- Current Liabilities
- Current liabilities as a percentage of the total increased from 46.39% in 2021 to a high of 49.74% in 2022, then decreased slightly to 48.20% in 2023 and 48.48% in 2024. A significant increase was observed in 2025, reaching 61.46%. This rise was largely driven by a substantial increase in funds payable and amounts payable to customers, which grew from 27.10% to 31.34% over the period. Accrued expenses, accounts payable, and other current liabilities also contributed to this increase, rising from 12.69% to 13.27%. The introduction of a current portion of long-term debt in 2025, representing 9.00% of the total, further contributed to the increase in current liabilities.
- Noncurrent Liabilities
- Noncurrent liabilities decreased consistently from 18.77% in 2021 to 11.38% in 2024. However, this trend reversed in 2025, with the percentage falling to 1.62%. This decline was primarily due to reductions in long-term debt, net of current portion, and operating lease liabilities, noncurrent. Other liabilities, noncurrent also decreased steadily throughout the period.
- Stockholders’ Equity Components
- Additional paid-in capital decreased from 81.27% in 2021 to 56.38% in 2023, then experienced a partial recovery to 61.97% in 2025. Accumulated deficit decreased significantly from -46.38% in 2021 to -16.59% in 2023, but then increased to -24.77% in 2025. Accumulated other comprehensive income (loss) remained relatively small, fluctuating between -0.24% and 0.17%.
- Specific Liability Accounts
- Indirect taxes payable and estimated lodging and withholding tax liabilities increased from 3.59% in 2021 to 5.42% in 2023, then decreased slightly to 5.10% in 2025. Compensation and employee benefits decreased from 3.03% in 2021 to 2.11% in 2023, before increasing to 2.67% in 2025. Accounts payable remained relatively stable, with a slight increase to 1.04% in 2025. Insurance, advertising costs, and other expenses fluctuated around 4-5% throughout the period. Operating lease liabilities, current, consistently decreased from 0.46% to 0.31%.
The shifts in the balance sheet composition suggest a changing financial strategy, potentially involving increased reliance on customer deposits and short-term funding, alongside a reduction in long-term debt obligations. The increasing accumulated deficit, despite the growth in stockholders’ equity in earlier years, warrants further investigation.