Common-Size Balance Sheet: Assets
Quarterly Data
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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 (quarterly data)
Based on: 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 composition of assets for the analyzed entity exhibits several notable trends over the period from March 31, 2021, to December 31, 2025. A significant portion of assets consistently resides in current assets, averaging approximately 67% of the total asset base throughout the observed timeframe. However, there is a general increasing trend in the proportion of current assets, particularly pronounced from 2023 onwards, reaching nearly 77% by the end of 2025.
Within current assets, cash and cash equivalents represent the dominant component, typically ranging between 47% and 58% of total assets. This proportion demonstrates a general upward trend, peaking in the first half of 2024 and remaining high through the end of 2025. Accounts receivable also shows a consistent increase as a percentage of total assets, rising from approximately 2.5% in early 2021 to over 14% by mid-2025, indicating a potential shift in the company’s credit policies or increased sales on credit.
Long-term assets, representing the remaining portion of the asset base, demonstrate more variability. Long-term investments experienced a decline in relative size, decreasing from over 16% in 2021 to under 2% by the end of 2025. Conversely, other long-term assets show an increasing trend, rising from around 3.8% to nearly 4.8% over the same period. Goodwill and intangible assets, while substantial, show a decreasing trend in their relative proportions over the analyzed period.
- Cash Position
- The proportion of cash and cash equivalents to total assets has generally increased, suggesting a strengthening liquidity position or a conservative approach to deploying capital. The increase is particularly noticeable in the later periods, potentially reflecting strategic decisions related to market conditions or anticipated investment opportunities.
- Accounts Receivable
- The significant rise in accounts receivable as a percentage of total assets warrants further investigation. While potentially indicative of increased sales, it could also signal a lengthening of the collection cycle or a higher risk of bad debts. Monitoring the days sales outstanding (DSO) metric would be crucial.
- Long-Term Investment Strategy
- The substantial decrease in the proportion of long-term investments suggests a shift in the company’s investment strategy. This could be due to divestitures, maturities of investments, or a reallocation of capital to other areas of the business. The reasons behind this shift should be examined.
- Intangible Assets & Goodwill
- The declining proportion of intangible assets and goodwill may indicate impairment charges or a change in the company’s acquisition strategy. Further analysis of the underlying components of these asset categories is recommended.
Overall, the asset composition demonstrates a move towards more liquid assets and a potential restructuring of long-term investments. The increasing proportion of accounts receivable requires close monitoring, while the trends in intangible assets and goodwill should be investigated further to understand their implications for the company’s financial health.