Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Airbnb Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2026-06-30), 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 capital structure is characterized by a high proportion of current liabilities, which consistently represent a significant portion of total liabilities and stockholders' equity. A distinct seasonal pattern is observable, with current liabilities typically peaking in the second quarter of each year and contracting toward the end of the calendar year.
- Operational Liability Trends
- Funds payable and amounts payable to customers constitute the largest single component of the liability structure. This item exhibits cyclical volatility, frequently peaking in June—reaching as high as 43.16% in June 2023 and 42.51% in June 2026—before declining in subsequent quarters. Unearned fees follow a similar seasonal trajectory, generally increasing in the first half of the year and decreasing in the second half.
- Debt Profile and Maturity
- Long-term debt, net of the current portion, has shown a general downward trend, decreasing from 16.04% in March 2021 to 8.61% by June 2026. A notable shift in debt classification occurred during 2025, where the current portion of long-term debt emerged as a significant liability, peaking at 9.00% in December 2025, indicating a transition of long-term obligations into short-term requirements.
- Equity Composition and Solvency
- There is a marked improvement in the company's retained earnings position. The accumulated deficit, which stood at -58.17% in March 2021, narrowed significantly to -23.14% by June 2026. This trend indicates a sustained movement toward profitability and a reduction in the reliance on additional paid-in capital to sustain the equity base. Total stockholders' equity has fluctuated between approximately 21% and 42%, with a notable peak in September 2023.
- Overall Leverage and Capital Mix
- Total liabilities generally range between 57% and 78% of total liabilities and stockholders' equity. While there was a period of relative deleveraging in late 2023, where total liabilities dropped to 57.45%, the ratio trended upward again toward the end of the analyzed period, reaching 72.88% by June 2026. This suggests a recurring reliance on short-term operational liabilities to fund the balance sheet.