Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
Paying user area
Try for free
Airbnb Inc. pages available for free this week:
- Balance Sheet: Assets
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Long-term (Investment) Activity Ratios
- Capital Asset Pricing Model (CAPM)
- Net Profit Margin since 2020
- Return on Assets (ROA) since 2020
- Total Asset Turnover since 2020
- Price to Book Value (P/BV) since 2020
- Analysis of Debt
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Airbnb Inc. for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Airbnb Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
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).
- Current Liabilities
- The proportion of current liabilities relative to total liabilities and stockholders’ equity exhibits a volatile pattern. Initially, it rose to a peak around mid-2021, then declined, followed by subsequent fluctuations. Notably, there were significant spikes during some quarters in 2023 reaching above 66%, indicating a temporary increase in short-term obligations during those periods.
- Accrued Expenses, Accounts Payable, and Other Current Liabilities
- This category maintained fluctuations predominantly between approximately 10% and 14% of total liabilities and equity over the entire period. Periods of higher magnitude coincide somewhat with increased current liabilities, suggesting these accrued expenses contribute materially to short-term obligations at those times.
- Funds Payable and Amounts Payable to Customers
- Funds payable showed pronounced oscillation with peaks around 40% to 43% at multiple intervals, especially around mid-2021, mid-2023, and mid-2025. The troughs correspond with declines into the high 20s percent range. This oscillation suggests variability in the company's payable balances directly associated with customer transactions or holdings, which can fluctuate significantly quarter to quarter.
- Unearned Fees
- Unearned fees consistently represented between roughly 6.5% and 11% throughout the observed timeframe, showing a recurring cyclical pattern with rises and falls each year. Higher values tend to appear near mid-year quarters, indicating seasonality in revenue recognition or advances received.
- Long-term Debt and Related Current Portions
- Long-term debt (net of current portion) declined steadily over the majority of the period, dropping from about 16% down to under 8% by 2024–2025. The current portion of long-term debt only appeared in the final years, constituting about 7% to 8.7%, suggesting a shift toward debt maturing within the near term or refinancing activities impacting the maturity structure.
- Other Noncurrent Liabilities and Noncurrent Liabilities Total
- Other noncurrent liabilities decreased gently over time from roughly 5% to near 1.5% by the latest period. Correspondingly, total noncurrent liabilities followed a similar downward trend from about 21% to below 2% in the later years. This reduction may reflect successful repayments, restructuring, or reclassification of liabilities over the observed period.
- Total Liabilities
- Total liabilities as a percentage of total liabilities and stockholders’ equity exhibited a cyclical pattern, rising into the high 70s in some quarters but dropping below 60% in others. The lowest points were noted around late 2023 and early 2024, while peaks occurred in mid-2021 and mid-2023 to 2025. This variation indicates periodic shifting in the capital structure or liability management strategies.
- Stockholders’ Equity and Related Components
- Stockholders’ equity proportion fluctuated inversely to total liabilities, ranging from a low near 22% up to over 42% in late 2023. Additional paid-in capital showed a general declining trend from a high approaching 84% early on, down to roughly 46%–58% in recent quarters, suggesting some dilution or capital transactions affecting equity composition.
- Accumulated deficit, a significant negative component of equity, improved notably from a deficit near -58% early in 2021 to less severe deficits around -10% to -20% from 2023 onward. This improvement indicates a reduction in cumulative losses or increases in retained earnings.
- Accumulated other comprehensive income/losses remained relatively minor in magnitude but showed negative values more often than positive ones, fluctuating around zero to roughly -0.5% of total liabilities and equity.
- Overall Observations
- The data reveals a dynamic and shifting capital composition with fluctuating current liabilities, a gradual deleveraging of long-term debt, and improvements in equity positions through reduced accumulated deficits. Cyclical patterns in unearned fees and payables indicate seasonality in operational cash flows. The overall balance between liabilities and equity fluctuates but trends toward a more balanced structure in recent quarters, with increasing stockholders' equity percentages coinciding with diminished noncurrent liabilities and accumulated deficits.