Common-Size Balance Sheet: Assets
Paying user area
Try for free
PayPal Holdings Inc. pages available for free this week:
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to PayPal Holdings Inc. for $22.49.
This is a one-time payment. There is no automatic renewal.
We accept:
PayPal Holdings Inc., common-size consolidated balance sheet: assets
Based on: 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), 10-K (reporting date: 2018-12-31).
- Cash and cash equivalents
- The proportion of cash and cash equivalents relative to total assets exhibited a declining trend from 17.48% in 2018 to a low of 6.81% in 2020, followed by a slight recovery to 9.88% by 2022. This indicates a reduction in highly liquid assets at the midpoint before increasing moderately thereafter.
- Short-term investments
- Short-term investments saw an initial increase from 3.54% in 2018 to a peak of 11.78% in 2020, suggesting an increased allocation to easily liquidatable securities. However, there was a marked decrease to 3.93% by 2022, indicating a shift away from short-term investment instruments in the later years.
- Accounts receivable, net
- This category remained relatively stable over the years, fluctuating narrowly between 0.72% and 1.22% of total assets, with a slight upward movement appearing in recent years, which may reflect modest growth in credit extended to customers or clients.
- Loans and interest receivable, net of allowances
- Loans and interest receivable as a percentage of total assets showed variability, initially increasing from 5.84% in 2018 to 7.74% in 2019, then declining sharply to 3.93% in 2020 before rising again to 9.44% in 2022. This pattern indicates fluctuating lending or financing activities impacting asset composition.
- Funds receivable and customer accounts
- Funds receivable and customer accounts consistently comprised a substantial portion of total assets, ranging narrowly from 43.88% to 47.68% over the period. The relative stability suggests a steady core operational asset component related to customer funds management.
- Prepaid expenses and other current assets
- Prepaid expenses and other current assets generally maintained a low share, but with a slight increase from 1.56% in 2019 to 2.41% in 2022, denoting a gradual increase in accrued or deferred expenses over time.
- Current assets
- Overall, current assets as a portion of total assets decreased from 76.07% in 2018 to 69.36% in 2021, before partially rebounding to 73.07% in 2022. This reflects some shift toward non-current assets in the middle years, followed by a modest return to greater liquidity near the end of the period.
- Long-term investments
- Long-term investments rose significantly from 2.24% in 2018 to 8.97% in 2021, before declining to 6.37% in 2022. This pattern implies an expansion of investment holdings with a slight pullback in the most recent year.
- Property and equipment, net
- The proportion of property and equipment steadily decreased from 3.98% in 2018 to 2.2% in 2022, indicating either amortization, disposals, or limited reinvestment in fixed assets over time.
- Goodwill
- Goodwill as a percentage of total assets declined from 14.5% in 2018 to 12.1% in 2019, then increased to 15.11% in 2021 before slightly decreasing to 14.24% in 2022. This fluctuation may reflect acquisition activity or impairment adjustments.
- Intangible assets, net
- Intangible assets remained relatively minor, with percentages fluctuating between 1.0% and 1.9%, showing a small decline to 1.0% in 2022. This suggests a stable but modest intangible asset base over the period.
- Other assets
- Other assets showed growth from 1.3% in 2018 to 3.12% in 2022, implying an increasing diversification or accumulation of miscellaneous non-current asset types.
- Non-current assets
- Non-current assets as a portion of total assets grew from 23.93% in 2018 to a peak of 30.64% in 2021, followed by a decline to 26.93% in 2022. This pattern aligns with the trends observed in investment and fixed asset categories, suggesting an overall expansion of long-term assets with partial contraction in the latest year.
- Total assets
- The composition of total assets remained constant at 100% each year, serving as the benchmark for proportional analysis.