Common-Size Balance Sheet: Assets
Quarterly Data
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Booking Holdings Inc. pages available for free this week:
- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size 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
- Present Value of Free Cash Flow to Equity (FCFE)
- Selected Financial Data since 2005
- Price to Sales (P/S) since 2005
- Analysis of Debt
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Booking Holdings Inc., common-size consolidated balance sheet: assets (quarterly data)
Based on: 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), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
- Cash and cash equivalents
- The proportion of cash and cash equivalents as a percentage of total assets has exhibited a generally stable yet slightly increasing trend over the analyzed quarters. Starting at 35.62% in March 2020, it increased considerably by the end of the period, peaking near 58.34% in December 2024 before slightly declining to 57.29% in March 2025, indicating a strong liquidity position maintained by the company.
- Short-term investments
- This category showed no values for the earlier periods until a small emergence in late 2022. The proportion rose from 0.53% in December 2022 to a peak of 2.43% in March 2024 before declining to 0.13% in June 2024 and subsequently missing values thereafter. This suggests that short-term investments formed only a minor and relatively recent part of total assets.
- Accounts receivable, net of allowance for expected credit losses
- Accounts receivable as a percentage of total assets showed an overall increasing pattern from 3.73% in March 2020 to a maximum near 13.45% in September 2023, followed by a moderate decline towards early 2025. This trend indicates a growing level of receivables, potentially due to increasing sales or credit sales policies affecting working capital.
- Prepaid expenses, net
- Prepaid expenses started appearing only from late 2020 at around 1.54%, demonstrating a slow but steady increase after that, reaching about 2.65% to 3.2% during 2023 before slightly decreasing towards early 2025. This gradual change suggests an increasing advance payment of expenses relative to total assets.
- Other current assets
- Other current assets witnessed a marked drop after March 2020 (from 12.48% to levels around 1-2%) and have remained relatively low and stable since then, hovering between approximately 1.6% and 2.2%. The initial drop implies a significant reduction or reclassification of asset components within current assets.
- Current assets
- Current assets consistently represented a significant majority of total assets, rising from 51.84% in March 2020 to as high as 74.6% during mid-2024. The overall upward trend reflects an increasing focus on liquid and short-term assets within the company's asset structure.
- Property and equipment, net
- The share of property and equipment in total assets has shown minor fluctuations around a low base, starting at 4.03% in early 2020 and generally remaining between about 2.6% and 3.7%, with no strong upward or downward trend, indicating relative stability in fixed physical assets over time.
- Operating lease assets
- Operating lease assets declined slightly from 3.34% in March 2020 to below 2% by mid-2022, followed by slight increases to around 2.9% in late 2023 before decreasing again to circa 2% in early 2025. This suggests some fluctuation in leased asset holdings but no clear long-term growth or shrinkage trend.
- Intangible assets, net
- Intangible assets experienced a persistent decline from 10.62% in March 2020 to under 5% by March 2025, reflecting amortization or impairment and possibly a slowing acquisition of new intangible assets.
- Goodwill
- Goodwill fluctuated over the period, with a notable dip from 13.39% in early 2020 to as low as 7.9% in mid-2021, followed by a moderate recovery peaking near 12.86% in March 2022 and stabilizing around 10-11% afterward. This pattern might be attributed to impairments, acquisitions, and revaluations affecting goodwill components.
- Long-term investments
- There was a clear decline in long-term investments from a substantial 11.51% in March 2020, peaking above 18% mid-2021, then sharply dropping to approximately 1.6-3.2% range by early 2024 and remaining low thereafter. This indicates divestment or reclassification of long-term assets over time.
- Other assets, net
- Other assets showed moderate stability, generally ranging around 3-5% with slight fluctuations but no significant trend, suggesting a consistent but minor portion of total assets accounted for by miscellaneous long-term assets.
- Long-term assets
- The overall share of long-term assets declined from 48.16% in March 2020 to about 26-27% in 2024 and early 2025, indicating a substantial shift in asset composition away from long-term towards current assets.
- Total assets
- Total assets consistently sum to 100% by definition, serving as a normalization metric for the asset structure described.