Stock Analysis on Net

Booking Holdings Inc. (NASDAQ:BKNG)

$24.99

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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.

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Booking Holdings Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in millions

Microsoft Excel
Dec 31, 2025 Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021
Accounts payable
Accrued expenses and other current liabilities
Deferred merchant bookings
Short-term debt
Current liabilities
Deferred income taxes
Non-current operating lease liabilities
Long-term U.S. transition tax liability
Other long-term liabilities
Long-term debt
Long-term liabilities
Total liabilities
Convertible debt
Common stock, $0.008 par value
Treasury stock
Additional paid-in capital
Retained earnings
Accumulated other comprehensive loss
Stockholders’ equity (deficit)
Total liabilities and stockholders’ equity (deficit)

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 balance sheet reveals significant fluctuations in liabilities and stockholders’ equity over the observed period, spanning from March 2021 to December 2025. Total liabilities demonstrate an overall increasing trend, punctuated by periods of decline, while stockholders’ equity experiences a more pronounced decline, particularly in the later years of the period.

Current Liabilities
Current liabilities generally increased from $6.468 billion in March 2021 to a peak of $18.206 billion in June 2024, before decreasing to $16.698 billion by December 2025. A substantial increase is observed between March 2022 and June 2022, driven primarily by increases in deferred merchant bookings and short-term debt. Accounts payable also show a consistent upward trend, reaching $5.094 billion in December 2025, indicating a growing obligation to suppliers. Accrued expenses and other current liabilities also contribute to the overall increase, with significant values throughout the period.
Long-Term Liabilities
Long-term liabilities exhibit a more volatile pattern. While relatively stable between March 2021 and December 2021, they increased significantly in late 2022, reaching $16.081 billion in December 2024. Long-term debt is the primary driver of this trend, increasing from approximately $9.9 billion in the earlier periods to over $17.4 billion in June 2025. The long-term U.S. transition tax liability decreased substantially after June 2023, eventually reaching a minimal value by December 2025.
Stockholders’ Equity
Stockholders’ equity experienced a notable decline throughout the period. Starting at $4.764 billion in March 2021, it decreased to a deficit of -$5.578 billion by December 2025. This decline is largely attributable to substantial increases in treasury stock, which consistently reduced equity. Retained earnings, while initially positive and growing, began to decline in late 2023 and contributed to the overall equity reduction. Accumulated other comprehensive loss also consistently detracted from equity, though its impact was less significant than treasury stock.
Deferred Merchant Bookings
Deferred merchant bookings demonstrate considerable variability. After a peak of $4.395 billion in June 2022, it decreased, but then rose again, reaching $9.149 billion in June 2025. This suggests fluctuations in the timing of revenue recognition related to merchant bookings.
Debt Levels
Short-term debt fluctuated, peaking at $3.905 billion in March 2021 and again at $3.462 billion in March 2023. Long-term debt consistently increased, reaching $16.856 billion in December 2025. The combined effect of these trends is a substantial increase in overall debt obligations over the period.

In summary, the company experienced increasing liabilities, particularly in the short term, alongside a significant and sustained decline in stockholders’ equity. The increasing debt levels, coupled with the reduction in equity, suggest a potential shift in the company’s capital structure and financial risk profile.