Common-Size Balance Sheet: Assets
Quarterly Data
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- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
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Booking Holdings Inc., common-size consolidated balance sheet: assets (quarterly data)
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).
An analysis of the asset composition reveals a significant structural shift toward liquidity over the observed period. Total current assets increased from approximately 60% of total assets in early 2021 to over 75% by the first quarter of 2026, reflecting a strategic transition toward a more liquid balance sheet.
- Liquid Asset Trends
- Cash and cash equivalents consistently represent the largest portion of the asset base, exhibiting a general upward trend from approximately 47% to 58% of total assets. This indicates a substantial strengthening of the immediate cash position over the five-year period.
- Accounts Receivable Dynamics
- A notable expansion in accounts receivable is observed, rising from 2.48% in March 2021 to a range of 12% to 14% by 2025 and 2026. This suggests a substantial increase in the volume of credit extended to customers or a shift in the timing of revenue collections relative to total asset growth.
- Short-term Investment Fluctuations
- Short-term investments remained a negligible component of the asset structure, appearing intermittently between September 2022 and June 2024, peaking at 2.43% before returning to zero or missing values in the final periods.
- Long-term Investment Divestment
- The most significant decrease occurred in long-term investments, which plummeted from a peak of 18.09% in June 2021 to approximately 1.71% by March 2026. This contraction is the primary driver behind the overall reduction in the weight of long-term assets.
- Intangible Assets and Goodwill
- Intangible assets showed a steady decline from 7.45% to 3.18%, likely reflecting the effects of amortization. Goodwill remained relatively stable in nominal terms but experienced a proportional decline from a peak of 12.86% in March 2022 to 9.60% by March 2026, largely due to the dilution caused by the growth of current assets.
- Fixed and Operating Assets
- Property, plant, and equipment, as well as operating lease assets, remained consistently low and stable, collectively representing less than 6% of total assets throughout the entire period, indicating a low-capital-intensity asset model.
The transition from long-term investments to cash and receivables has fundamentally altered the asset profile, resulting in the reduction of long-term assets from a high of 44.40% in December 2021 to approximately 24.48% by March 2026. The resulting balance sheet reflects a high degree of financial flexibility and a concentrated reliance on highly liquid current assets.