Common-Size Balance Sheet: Assets
Quarterly Data
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- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Profitability Ratios
- Enterprise Value (EV)
- Net Profit Margin since 2005
- Current Ratio since 2005
- Price to Earnings (P/E) since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
- Aggregate Accruals
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Booking Holdings Inc., common-size consolidated balance sheet: assets (quarterly data)
Based on: 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), 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).
The analysis of the quarterly financial data reflects several notable trends in the composition of total assets over the observed periods.
- Cash and Cash Equivalents
- This category consistently constitutes a significant portion of total assets, maintaining generally high levels ranging predominantly between approximately 35% and 58%. A discernible upward trend is evident starting from early 2022 through 2025, indicating a strategic emphasis on liquidity. The highest proportions are observed in the 2024 and 2025 quarters, exceeding 56% on average.
- Short-term Investments
- These began appearing only from late 2022 onward, with a small but increasing share up to around 2.4% before receding slightly. This suggests a cautious approach to short-term asset allocation beyond cash, possibly reflecting market conditions or investment strategy adjustments.
- Accounts Receivable, Net
- There is a clear upward trajectory from early 2020 through the third quarter of 2023, peaking around 14%, followed by a slight fluctuation within a high range around 11% to 14%. This increase indicates growth in credit sales or receivables recognized, potentially signaling enhanced revenue activity or changes in credit terms.
- Prepaid Expenses, Net
- Prepaid expenses generally increased gradually from around 1.2% to as high as 3.2% around mid-2023, then showing mild fluctuations around the 2% mark. This indicates a modest expansion in prepaid operational costs or services.
- Other Current Assets
- Initially a considerable percentage in early 2020, quickly decreased to stabilize around 1.4% to 2.2% for the remainder of the data. This stabilization suggests a consistent but minor role in the current asset structure.
- Current Assets
- Current assets as a whole increased from just over 50% in early 2020 to consistently over 70% by 2023 and maintaining this level through 2025. This reflects a strategic shift toward more liquid and short-term assets relative to long-term assets.
- Property and Equipment, Net
- The proportion dedicated to property and equipment remained relatively stable between about 2.6% and 4%, with minor fluctuations but no pronounced trend. This constancy suggests steady investment in fixed assets without significant expansion or reduction.
- Operating Lease Assets
- The share of operating lease assets declined slightly over the period from around 3.3% early on to approximately 2% or slightly above by 2025, indicating a gradual reduction in leased asset reliance or reclassification.
- Intangible Assets, Net
- This category showed a clear downward trend from about 10.6% in early 2020 to roughly 3.3% by late 2025. The steady decrease may reflect amortization, impairment, or divestiture of intangible assets over time.
- Goodwill
- Goodwill as a proportion of total assets exhibited volatility early in the period but stabilized around 9% to 11% in the later years. This relative stability suggests consistent acquisition or retention of goodwill assets despite overall changes in asset composition.
- Long-term Investments
- Initially rising through early periods to peak around 18%, then experiencing a sharp decline after 2021 to near 1.6%-2.3%, indicating significant liquidation or redistribution of long-term investment holdings.
- Other Assets, Net
- These assets remained steady around 3% to 5% of total assets, without marked trend changes, supporting a consistent minor role in asset composition.
- Long-term Assets
- Long-term assets as a whole decreased from approximately 48% to about 24% over the analyzed timeframe, highlighting a pronounced shift from longer-term to current assets in the overall asset structure.
In summary, the data reveals an increasing emphasis on liquidity, as evidenced by rising proportions of cash, cash equivalents, and current assets, alongside a significant contraction in long-term investments and intangible assets. Accounts receivable growth aligns with potential business expansion or changes in credit sales. Stable levels of goodwill and property and equipment suggest steady investment and acquisition patterns. The overall asset composition shift indicates a possible strategic repositioning towards more liquid assets and shorter-term holdings in recent years.