Balance Sheet: Assets
Quarterly Data

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

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

US$ in millions

	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	7,528)	7,402)	7,600)	6,864)	7,670)	7,882)	7,829)	6,874)	8,175)	7,905)	8,166)	7,378)	7,524)	7,838)	6,887)	6,067)	5,995)	5,673)	4,483)
Short-term investments	4,156)	3,954)	3,892)	3,747)	3,583)	3,369)	3,264)	3,197)	2,787)	2,435)	2,428)	2,244)	2,104)	2,057)	2,436)	2,255)	1,926)	1,755)	2,087)
Customer receivables	180)	186)	174)	147)	175)	175)	175)	205)	206)	218)	185)	161)	151)	170)	123)	112)	114)	106)	96)
Funds receivable and amounts held on behalf of customers	7,209)	11,067)	9,175)	5,931)	6,573)	10,342)	8,737)	5,869)	5,986)	9,144)	7,760)	4,783)	4,805)	7,466)	6,105)	3,715)	3,940)	6,302)	4,015)
Prepaids and other current assets	465)	571)	454)	491)	318)	484)	388)	364)	369)	350)	330)	295)	283)	294)	211)	237)	246)	260)	247)
Current assets	19,538)	23,180)	21,295)	17,180)	18,319)	22,252)	20,393)	16,509)	17,523)	20,052)	18,869)	14,861)	14,867)	17,826)	15,761)	12,386)	12,221)	14,096)	10,927)
Deferred income tax assets	2,146)	2,428)	2,459)	2,439)	2,601)	2,825)	2,886)	2,881)	2,775)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)
Goodwill and intangible assets, net	773)	776)	775)	777)	783)	783)	786)	792)	676)	679)	682)	684)	685)	692)	699)	705)	712)	718)	723)
Property and equipment, net	122)	132)	138)	147)	166)	170)	171)	160)	147)	132)	122)	121)	118)	118)	143)	157)	174)	193)	211)
Operating lease right-of-use assets	150)	144)	139)	144)	96)	103)	111)	119)	123)	131)	138)	138)	154)	165)	263)	272)	280)	289)	301)
Other assets, noncurrent	335)	332)	250)	272)	207)	187)	190)	184)	195)	194)	207)	234)	253)	259)	203)	189)	196)	188)	177)
Noncurrent assets	3,526)	3,812)	3,761)	3,779)	3,853)	4,068)	4,144)	4,136)	3,916)	1,136)	1,149)	1,177)	1,210)	1,233)	1,307)	1,322)	1,361)	1,389)	1,412)
Total assets	23,064)	26,992)	25,056)	20,959)	22,172)	26,320)	24,537)	20,645)	21,439)	21,188)	20,018)	16,038)	16,077)	19,059)	17,068)	13,708)	13,582)	15,485)	12,339)

The analysis of the quarterly financial data reveals several noteworthy trends and patterns in the asset composition and liquidity position over the examined periods.

Cash and cash equivalents: This category showed an overall increasing trend from early 2021 through mid-2024, with fluctuations observed thereafter. The balance peaked around early 2023 but declined moderately towards late 2024 and early 2025. This suggests the company maintained strong liquidity throughout most of the period, with some drawdowns or reallocations in the latter quarters.
Short-term investments: Short-term investments increased steadily across the quarters, indicating a growing allocation of liquid resources into relatively safe, short-duration assets. This consistent growth, culminating in a substantial rise by early 2025, reinforces the company's strategy to optimize cash management and preserve capital.
Customer receivables: Customer receivables exhibited moderate growth over time with some variability. Starting from modest levels, receivables increased sharply around mid-2021 to mid-2022, followed by a plateau and slight fluctuations afterward. The overall increase reflects expanding business volume or lengthening payment cycles.
Funds receivable and amounts held on behalf of customers: There were significant fluctuations in funds receivable, with large spikes in early 2023 and again around early 2024, suggesting periods of substantial growth or timing differences in customer-related cash flows. This line item clearly represents a volatile yet important part of working capital and indicates the company's critical role in handling customer-related funds.
Prepaids and other current assets: Prepaid assets generally trended upward with intermittent dips, implying increasing advance payments or other current asset utilization. This steady rise towards mid-2024 signals growing operational complexity or increased payments made ahead of services.
Current assets: Current assets overall displayed a general upward trajectory with some oscillations, peaking notably in mid-2024 before experiencing a reduction. This pattern aligns with the observed movements in cash, investments, receivables, and prepaids, indicating a relatively strong and growing short-term asset base that occasionally contracts.
Deferred income tax assets: Starting from late 2022, deferred income tax assets appeared, showing a gradual decline from approximately 2.9 billion to about 2.1 billion US$ by early 2025, suggesting decreasing expected future tax benefits or realization of deferred tax assets over time.
Goodwill and intangible assets, net: This category remained fairly stable throughout the periods, with a minor increase around late 2022, followed by stabilization and a slight downward tendency. The stability indicates limited acquisitions or impairments of intangible resources during the timeframe.
Property and equipment, net: There was a clear declining trend in property and equipment assets from early 2021 until about late 2023, followed by stabilization at lower levels. This reduction suggests ongoing depreciation and possibly limited capital expenditure or asset disposals.
Operating lease right-of-use assets: A downward trend characterized these assets with significant declines through mid-2024, followed by a small recovery phase thereafter. This pattern reflects changes in lease arrangements, potentially a reduction in long-term lease commitments or early lease terminations.
Other assets, noncurrent: These assets increased gradually, particularly in the final quarters, indicating a rising investment in miscellaneous non-current resources or new asset categories.
Noncurrent assets: Noncurrent assets declined overall from early 2021 to late 2023 but saw a sharp increase in late 2023 coinciding with the emergence of deferred tax assets and a notable rise in other noncurrent assets. After this peak, they decreased gradually again towards early 2025, signifying possible asset restructuring or revaluation activities.
Total assets: Total assets showed a general growth trend from early 2021 through mid-2024 with pronounced increases and intermittent decreases. The peak around mid-2024 reflects strong asset accumulation, followed by contraction in late 2024 and early 2025. Such movements indicate dynamic asset management and possibly reflect underlying business cycles or strategic adjustments.

In summary, the financial data depict a company with strengthening liquidity positions in the early and middle parts of the period under review, stable intangible asset holdings, and fluctuating noncurrent asset valuations. The volatility in customer-related funds and deferred tax assets suggests sensitivity to operational and fiscal dynamics. Overall, assets grew substantially until mid-2024 before experiencing a moderate decline, pointing to active portfolio management and adaptation to evolving business conditions.

Assets: Selected Items

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Current Assets: Selected Items

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Airbnb Inc. (NASDAQ:ABNB)

Balance Sheet: Assets Quarterly Data

Assets: Selected Items

Current Assets: Selected Items

Balance Sheet: Assets
Quarterly Data