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

	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	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	6,821)	7,037)	6,560)	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	5,248)	4,968)	4,454)	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	209)	191)	186)	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	12,224)	10,550)	6,959)	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	977)	855)	638)	465)	571)	454)	491)	318)	484)	388)	364)	369)	350)	330)	295)	283)	294)	211)	237)	246)	260)	247)
Current assets	25,479)	23,601)	18,797)	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	1,910)	1,941)	2,102)	2,146)	2,428)	2,459)	2,439)	2,601)	2,825)	2,886)	2,881)	2,775)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)
Goodwill and intangible assets, net	765)	767)	770)	773)	776)	775)	777)	783)	783)	786)	792)	676)	679)	682)	684)	685)	692)	699)	705)	712)	718)	723)
Property and equipment, net	—)	—)	107)	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)	150)	144)	139)	144)	96)	103)	111)	119)	123)	131)	138)	138)	154)	165)	263)	272)	280)	289)	301)
Other assets, noncurrent	600)	519)	282)	335)	332)	250)	272)	207)	187)	190)	184)	195)	194)	207)	234)	253)	259)	203)	189)	196)	188)	177)
Noncurrent assets	3,275)	3,227)	3,411)	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	28,754)	26,828)	22,208)	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)

Total assets exhibit a consistent long-term growth trajectory, increasing from 12,339 million USD in March 2021 to 28,754 million USD by June 2026. This expansion is primarily driven by a substantial increase in current assets, which comprise the vast majority of the balance sheet's total value. The asset structure indicates a highly liquid financial position with a low reliance on long-term physical infrastructure.

Liquidity and Cash Management: A strategy of maintaining high liquidity is evident. Cash and cash equivalents grew from 4,483 million USD in early 2021 to peak levels around 8,000 million USD, before stabilizing between 6,500 million USD and 7,800 million USD in later periods. Simultaneously, short-term investments show a steady and uninterrupted upward trend, rising from 2,087 million USD in March 2021 to 5,248 million USD by June 2026. This suggests a deliberate shift toward optimizing interest income on excess cash holdings while maintaining immediate solvency.
Seasonal Working Capital Fluctuations: The account for funds receivable and amounts held on behalf of customers displays significant quarterly volatility, reflecting a clear seasonal pattern. Peaks typically occur in the second and first quarters of the year, reaching a high of 12,224 million USD in June 2026, while troughs are observed in the third and fourth quarters. This volatility is the primary driver of the fluctuations seen in total current assets, indicating that the company's balance sheet is heavily influenced by the timing of customer payment cycles and seasonal travel demand.
Noncurrent Asset Composition: Noncurrent assets remained relatively stable until September 2023, when a significant increase occurred due to the recognition of deferred income tax assets, which appeared at 2,775 million USD and remained a substantial component of the noncurrent portfolio thereafter. Conversely, property and equipment, net, and operating lease right-of-use assets have generally trended downward over the analyzed period, suggesting a lightweight capital expenditure model. Goodwill and intangible assets have remained remarkably stable, fluctuating narrowly between 676 million USD and 792 million USD.
Asset Efficiency and Composition: The ratio of current assets to total assets remains dominant throughout the period. While total assets more than doubled between 2021 and 2026, the growth was almost entirely concentrated in liquid assets and customer-related receivables. The minimal growth in fixed assets relative to the surge in current assets underscores a business model that scales without requiring proportional increases in physical asset ownership.

Airbnb Inc. (NASDAQ:ABNB)

Balance Sheet: Assets
Quarterly Data

Assets: Selected Items

Current Assets: Selected Items

Airbnb Inc. (NASDAQ:ABNB)

Balance Sheet: AssetsQuarterly Data

Assets: Selected Items

Current Assets: Selected Items

Balance Sheet: Assets
Quarterly Data