Common-Size Balance Sheet: Assets
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Booking Holdings Inc. pages available for free this week:
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Profitability Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Geographic Areas
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Sales (P/S) since 2005
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Booking Holdings Inc., common-size consolidated balance sheet: assets
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 composition of assets at this entity has undergone significant shifts between 2021 and 2025. A notable trend is the increasing proportion of current assets relative to total assets, while the share of long-term assets has decreased over the same period.
- Liquidity and Current Assets
- Current assets have consistently grown as a percentage of total assets, increasing from 55.60% in 2021 to 76.08% in 2025. This increase is primarily driven by substantial growth in cash and cash equivalents, which rose from 47.07% to 58.79% of total assets. Accounts receivable also experienced a considerable increase, moving from 5.74% to 13.05% during the period. Short-term investments show a marked increase between 2021 and 2023, but values are unavailable for 2024 and 2025. The proportion of prepaid expenses and other current assets also increased, though to a lesser extent.
- Long-Term Asset Composition
- Long-term assets decreased as a percentage of total assets, falling from 44.40% in 2021 to 23.92% in 2025. Within this category, goodwill and long-term investments experienced the most significant declines. Goodwill decreased from 12.21% to 9.12%, while long-term investments fell dramatically from 13.43% to 1.99%. Property and equipment, net, and operating lease assets exhibited more moderate decreases. Intangible assets also decreased, though the rate of decline slowed in the later years of the period.
- Asset Mix Shifts
- The observed trends suggest a strategic shift towards more liquid assets. The substantial increase in cash and cash equivalents, coupled with the decline in long-term investments and intangible assets, indicates a potential move towards a more conservative asset allocation. The growth in accounts receivable may reflect increased sales or changes in credit policies. The decreasing proportion of long-term assets could indicate a reduction in capital-intensive projects or a change in the company’s long-term growth strategy.
Overall, the asset composition demonstrates a clear transition from a balance weighted towards long-term investments and intangible assets to one increasingly dominated by current assets, particularly cash and accounts receivable.