Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Profitability Ratios
- Analysis of Solvency Ratios
- Price to FCFE (P/FCFE)
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
- Price to Sales (P/S) since 2005
- Analysis of Revenues
- Aggregate Accruals
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Booking Holdings Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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).
- Accounts Payable
- Accounts payable as a percentage of total liabilities and stockholders’ equity displays notable fluctuations over the observed periods. Initially decreasing from 5.18% in March 2020 to a low of 2.41% in March 2021, it subsequently rose significantly, peaking at 14.53% in December 2024 before showing a moderate decline to 13.95% by June 2025. The overall trend signals increasing reliance on accounts payable liabilities in recent quarters.
- Accrued Expenses and Other Current Liabilities
- This category exhibits a general upward tendency. Starting around 7.03% in March 2020, it remained relatively steady until early 2021, followed by a pronounced increase to a peak of 21.82% by March 2025. Notable volatility is evident, with peaks and troughs particularly in late 2023 and early 2024, but the trend suggests expansion in accrued obligations.
- Deferred Merchant Bookings
- Deferred merchant bookings show considerable variability, with low levels near 1.48% in December 2020, then rising sharply to 29.82% by June 2025. The increase is especially marked after 2021, indicating growing deferred revenue liabilities, possibly reflecting changes in merchant-related booking activities or revenue recognition timing.
- Short-term Debt
- The short-term debt ratio experienced shifting dynamics, starting near 5.57% in March 2020, with a transient spike to 16.51% in March 2021. It generally declined afterwards, reaching a low near 1.97% in December 2022. A mild recovery followed, ending at 3.26% by June 2025, suggesting a decreased but somewhat unstable short-term borrowing position.
- Current Liabilities
- Current liabilities rose substantially through the period. From a level around 23.16% in March 2020, the ratio climbed consistently to a peak exceeding 63% in September 2024, albeit with some oscillations in the final quarters. This pronounced increase highlights an expanding proportion of short-term obligations relative to the company's capital structure.
- Deferred Income Taxes
- Deferred income taxes displayed a declining pattern, moving from approximately 4.4% in March 2020 down to nearly 0.12% by June 2025. This gradual decrease suggests a reduction in deferred tax liabilities, potentially due to tax strategies, changes in taxable income, or other tax-related adjustments over time.
- Non-current Operating Lease Liabilities
- These liabilities maintain a relatively stable share, generally fluctuating slightly between approximately 1.3% and 2.5% throughout the entire timeframe. There is no significant upward or downward trend observable, indicating stable lease commitments relative to total liabilities and equity.
- Long-term U.S. Transition Tax Liability
- This liability decreased steadily from around 5.72% in early 2020 to negligible levels below 1% post-2023, approaching near zero by mid-2025. This reduction corresponds likely to the gradual settlement of transition tax obligations.
- Other Long-term Liabilities
- Other long-term liabilities remain minor but show a slight increasing tendency, starting near 0.52% and rising to approximately 2.21% by June 2025. While still a small component, the increase suggests some growth in miscellaneous long-term obligations.
- Long-term Debt
- Long-term debt fluctuates considerably but generally exhibits an increasing trend since 2022. After declines leading to 33.44% in June 2022, the ratio increases to almost 57% by June 2025. This suggests augmented long-term borrowing or increased reliance on debt financing over equity.
- Long-term Liabilities
- Complementing the trends in long-term debt, total long-term liabilities show variability but an overall upward movement from about 52% post-2020 to above 60% in mid-2025. This indicates that long-term obligations have grown as a share of the company’s financial structure.
- Total Liabilities
- Total liabilities as a proportion of total liabilities and stockholders’ equity rose steadily from roughly 79% in early 2020 to over 121% by mid-2025. The level exceeding 100% reflects a situation where liabilities exceed equity, indicating a deteriorating equity position and increasing leverage.
- Convertible Debt
- Convertible debt is negligible across the reporting periods, with only a minimal presence indicated early on, and near zero thereafter, indicating it is not a material component of the capital structure.
- Common Stock
- Reported values for common stock show zero percent throughout, implying minimal or no impact on the percentage calculations due to par value or specific recording conventions.
- Treasury Stock
- Treasury stock is presented as a negative figure, consistently large in magnitude and deepening over time, from about -135% in March 2020 to around -185% in March 2025 before a slight reduction toward mid-2025. The increasing negative balance signals substantial stock repurchases or holdings, resulting in significant reductions to equity.
- Additional Paid-in Capital
- This component remains relatively steady at mid-20% levels throughout the periods, fluctuating without a clear directional trend. It suggests stable capital contributions above par value without major injections or reductions.
- Retained Earnings
- Retained earnings show fluctuations, generally ranging between 96% and 134%, with an upward trend toward the later periods. There are intermittent decreases, but overall growth suggests accumulated profitability or earnings retention over time.
- Accumulated Other Comprehensive Loss
- This account remains a small negative percentage, fluctuating mildly between approximately -0.5% and -1.4%, showing persistent but modest accumulated losses from other comprehensive income items.
- Stockholders’ Equity (Deficit)
- Stockholders’ equity declines markedly, moving from a positive 21.45% in early 2020 to a negative equity position from early 2023 onwards, reaching around -22.48% by March 2025. This decline reflects growing liabilities exceeding equity, a concern for financial stability.
- Total Liabilities and Stockholders’ Equity (Deficit)
- By definition, this totals 100% each period, serving as the baseline for all ratios.