Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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Booking Holdings Inc. pages available for free this week:
- Income Statement
- Statement of Comprehensive Income
- Cash Flow Statement
- Analysis of Long-term (Investment) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Price to Operating Profit (P/OP) since 2005
- Analysis of Debt
- 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: 2025-03-31), 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).
- Current Liabilities Trend
- Current liabilities as a percentage of total liabilities and stockholders’ equity show a notable increasing trend from the start of the period through the subsequent years. Beginning at 23.16% on March 31, 2020, the ratio initially decreased to around 15.66% by December 31, 2020. Following that, a substantial rise occurred, reaching a peak of 63.79% by June 30, 2024. This suggests a growing reliance on current liabilities within the company’s financial structure over these periods.
- Accounts Payable and Accrued Expenses
- Accounts payable percentages display some fluctuation, initially falling from 5.18% in Q1 2020 to a low near 2.41% in Q1 2021, then generally trending upwards to 14.53% by Q4 2024, indicating increasing short-term obligations towards suppliers. Accrued expenses and other current liabilities similarly rose from a range near 6-7% in 2020 to over 21% in March 2025, reflecting a growing portion of accrued obligations in liabilities.
- Deferred Merchant Bookings and Short-Term Debt
- Deferred merchant bookings exhibit volatility with a sharp increase starting in early 2022, peaking at 25.27% in March 2025. This indicates a significant accumulation of unearned revenue over time. Short-term debt shows inconsistency, spiking dramatically to 16.51% at Q1 2021, then declining to lows around 2.41% as of March 2025, reflecting a possible reduction in short-term borrowings towards the end of the timeframe.
- Long-Term Debt and Liabilities
- Long-term debt as a percentage of total liabilities and stockholders’ equity fluctuates between approximately 33% and 56%. After a decrease from 50.85% in Q2 2020 to about 33.44% in mid-2022, it subsequently climbs steadily, reaching 56.52% by March 2025. Total long-term liabilities follow a similar pattern, moving between roughly 41.68% and 62.19%, indicating persistent and potentially increasing reliance on long-term financing sources.
- Stockholders' Equity
- Stockholders’ equity shows a declining trend overtime, starting around 21.45% in early 2020 and decreasing continuously to a negative 22.48% by March 2025. This indicates an erosion of equity that could be attributed to sustained losses or distributions exceeding earnings, negatively impacting the company’s net worth relative to total obligations.
- Treasury Stock
- Treasury stock shows an increasing absolute level (more negative value) from -135.01% to -184.37%, suggesting substantial repurchases or holdings of the company’s own shares, which affects the overall equity base negatively due to being recorded as a contra-equity account.
- Deferred Income Taxes and Other Key Liabilities
- Deferred income taxes as a percentage decreased notably from near 4.4% to under 1% over the period, reflecting changes in tax liabilities or asset valuation. Other long-term liabilities remain relatively low but display some growth towards the end of the period, especially a sharp rise to 2.4% in March 2025, hinting at emerging or accumulating obligations outside typical debt categories.
- Total Liabilities
- Total liabilities as a percentage of total liabilities and stockholders’ equity increase from approximately 78.53% at the beginning to 122.48% by March 2025. This increase past 100% highlights the escalation of liabilities relative to equity, consistent with the declining equity trend and indicating a potentially higher leverage position over time.
- Overall Financial Structure
- The overall data depicts a transition toward greater financial leverage, with current and long-term liabilities growing as proportions of the total capital base while equity components diminish. This shift points to increasing dependency on creditor financing and potential pressure on liquidity and solvency positions if not managed prudently.