Stock Analysis on Net

Airbnb Inc. (NASDAQ:ABNB)

$24.99

Balance Sheet: Liabilities and Stockholders’ Equity
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.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Paying user area

The data is hidden behind: . Unhide it.

This is a one-time payment. There is no automatic renewal.


We accept:

Visa Mastercard American Express Maestro Discover JCB PayPal Google Pay
Visa Secure Mastercard Identity Check American Express SafeKey

Airbnb Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in millions

Microsoft Excel
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
Accrued expenses, accounts payable, and other current liabilities
Funds payable and amounts payable to customers
Current portion of long-term debt
Unearned fees
Current liabilities
Long-term debt, net of current portion
Other liabilities, noncurrent
Noncurrent liabilities
Total liabilities
Common stock, $0.0001 par value
Additional paid-in capital
Accumulated other comprehensive income (loss)
Accumulated deficit
Stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 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 total balance sheet size demonstrates a significant expansion over the analyzed period, growing from approximately 12.3 billion USD in March 2021 to 26.8 billion USD by March 2026. This growth is primarily driven by a substantial increase in total liabilities, supplemented by a general increase in stockholders' equity.

Current Liabilities and Operational Seasonality
A pronounced seasonal pattern is observed in current liabilities, specifically within funds payable to customers and unearned fees. These figures consistently peak during the second quarter of each year, reflecting the cyclical nature of travel demand. For example, funds payable and amounts payable to customers reached 11.1 billion USD in June 2025, compared to a decline to 7.2 billion USD in September 2025. This volatility indicates that current liabilities are heavily influenced by the timing of customer bookings and payouts.
Debt Maturity and Refinancing Trends
Long-term debt remained remarkably stable at approximately 2 billion USD from March 2021 through December 2024. A significant structural shift occurred in March 2025, when the long-term debt balance was reclassified as a current liability, peaking at approximately 2 billion USD through December 2025. By March 2026, the debt returned to the noncurrent liability section with an increased value of 2.475 billion USD, signifying a refinancing event that extended the maturity profile of the company's obligations.
Stockholders' Equity and Retained Earnings
Stockholders' equity exhibited an overall upward trajectory, rising from 3.2 billion USD in March 2021 to a peak of 9.1 billion USD in September 2023. This growth was supported by a steady increase in additional paid-in capital, which rose from 10.3 billion USD to 14.0 billion USD over the period. However, the accumulated deficit showed significant fluctuations, improving from a high of 7.2 billion USD in March 2021 to a low of 2.3 billion USD in September 2023, before widening again to 6.4 billion USD by March 2026.
Overall Liability Composition
Total liabilities grew from 9.2 billion USD in March 2021 to 19.2 billion USD in March 2026. The composition of these liabilities is heavily skewed toward current obligations, particularly customer-related payables. Noncurrent liabilities, excluding the final refinancing event in March 2026, remained relatively stable or trended slightly downward, indicating that the growth in the company's leverage is primarily tied to operational liabilities rather than long-term structural debt.