Stock Analysis on Net

Booking Holdings Inc. (NASDAQ:BKNG)

Balance Sheet: Liabilities and Stockholders’ Equity 

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Booking Holdings Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

Microsoft Excel
Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Accounts payable 3,480 2,507 1,586 735 1,239
Current finance lease liabilities 34 21 4
Accrued expenses and other current liabilities 4,601 3,223 1,761 1,382 1,578
Deferred merchant bookings 3,254 2,223 906 323 1,561
Short-term debt 1,961 500 1,989 985 988
Current liabilities 13,330 8,474 6,246 3,425 5,366
Deferred income taxes 258 685 905 1,127 876
Non-current operating lease liabilities 599 552 351 366 462
Long-term U.S. transition tax liability 515 711 825 923 1,021
Non-current finance lease liabilities 34 32 6
Other long-term liabilities 127 140 193 111 104
Long-term debt 12,223 11,985 8,937 11,029 7,640
Long-term liabilities 13,756 14,105 11,217 13,556 10,103
Total liabilities 27,086 22,579 17,463 16,981 15,469
Common stock, $0.008 par value
Treasury stock (41,426) (30,983) (24,290) (24,128) (22,864)
Additional paid-in capital 7,175 6,491 6,159 5,851 5,756
Retained earnings 31,830 27,541 24,453 23,288 23,232
Accumulated other comprehensive loss (323) (267) (144) (118) (191)
Stockholders’ equity (deficit) (2,744) 2,782 6,178 4,893 5,933
Total liabilities and stockholders’ equity (deficit) 24,342 25,361 23,641 21,874 21,402

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Booking Holdings Inc. current liabilities increased from 2021 to 2022 and from 2022 to 2023.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Booking Holdings Inc. long-term liabilities increased from 2021 to 2022 but then slightly decreased from 2022 to 2023.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Booking Holdings Inc. total liabilities increased from 2021 to 2022 and from 2022 to 2023.
Stockholders’ equity (deficit) Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Booking Holdings Inc. stockholders’ equity (deficit) decreased from 2021 to 2022 and from 2022 to 2023.