Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Profitability Ratios
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Price to FCFE (P/FCFE)
- Operating Profit Margin since 2020
- Analysis of Debt
- Aggregate Accruals
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Airbnb Inc., consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
The statement of comprehensive income exhibits a significant shift from a substantial loss in 2021 to profitability and consistent comprehensive income over the subsequent four years. Net income demonstrates a dramatic improvement, moving from a loss of US$352 million in 2021 to a peak of US$4,792 million in 2023, followed by a decrease to US$2,648 million in 2024 and US$2,511 million in 2025. While remaining positive, net income appears to be stabilizing at a level below the 2023 high.
- Net Income Trend
- The trajectory of net income is markedly positive initially, indicating a successful turnaround from 2021. The decline observed in 2024 and 2025 warrants further investigation to determine the underlying causes, such as increased operating expenses, shifts in market conditions, or changes in revenue growth rates. Despite the recent decrease, net income remains substantially higher than the loss experienced in 2021.
- Other Comprehensive Income Components
- Several components contribute to the overall comprehensive income. Net unrealized gains and losses on available-for-sale marketable securities fluctuate, with gains recorded in 2023 and 2025, and losses in 2021 and 2022. The impact of these securities on comprehensive income is relatively small compared to net income. Net unrealized gains and losses on cash flow hedges show a more volatile pattern, moving from losses in 2023 and 2025 to a significant gain in 2024. Foreign currency translation adjustments also exhibit variability, with both gains and losses recorded across the period. The aggregate ‘Other comprehensive income’ component is also volatile, moving from a loss of US$25 million in 2022 to a gain of US$84 million in 2024 before returning to a loss of US$97 million in 2025.
- Comprehensive Income
- Comprehensive income mirrors the trend of net income, transitioning from a loss of US$362 million in 2021 to a peak of US$4,775 million in 2023, then decreasing to US$2,732 million in 2024 and US$2,414 million in 2025. The inclusion of other comprehensive income components introduces additional fluctuations, though the overall pattern remains aligned with net income performance. The relative stability of comprehensive income in 2024 and 2025, despite the decline in net income, suggests that other comprehensive income components partially offset the decrease in net income.
In summary, the period demonstrates a strong recovery and subsequent stabilization. While net income experienced a decline in the latter two years, comprehensive income remained positive, indicating that other comprehensive income elements played a moderating role. Continued monitoring of both net income and its components, particularly the volatile other comprehensive income items, is recommended.