Common-Size Balance Sheet: Assets
Quarterly Data
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- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Price to FCFE (P/FCFE)
- Present Value of Free Cash Flow to Equity (FCFE)
- Selected Financial Data since 2015
- Net Profit Margin since 2015
- Operating Profit Margin since 2015
- Return on Equity (ROE) since 2015
- Return on Assets (ROA) since 2015
- Aggregate Accruals
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PayPal Holdings Inc., common-size consolidated balance sheet: assets (quarterly data)
Based on: 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), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31).
- Cash and cash equivalents
- The proportion of cash and cash equivalents relative to total assets exhibited fluctuations between approximately 5.9% and 18.6% over the observed period. Initially, a notable peak occurred near 18.6% at the end of the third quarter of 2018, followed by a general decline and stabilization around 6-10% in subsequent years. This suggests intermittent liquidity management adjustments but a tendency toward maintaining moderate cash reserves in recent years.
- Short-term investments
- This asset category experienced variability, ranging roughly from 3.3% to 12.3% of total assets. The highest concentration occurred toward late 2020, followed by a gradual decline through 2022. The decrease in short-term investments in recent quarters may indicate asset reallocation or liquidity preference changes.
- Accounts receivable, net
- Accounts receivable remained a relatively small yet gradually increasing portion of total assets, rising from about 0.6% in early 2018 to around 1.25% by the first quarter of 2023. This steady increase implies either growing customer credit extensions or an increase in receivables turnover consistent with business expansion.
- Loans and interest receivable, net of allowances
- There was a sustained upward trend in loans and interest receivable (net), rising from approximately 3.7% in early 2018 to nearly 9.7% by the first quarter of 2023. This indicates a substantial growth in lending activities or interest-bearing assets, potentially reflecting a strategic shift toward generating income through financing.
- Loans and interest receivable, held for sale
- Data for this category was only present in early 2018, where it represented about 15.5% to 16.5% of total assets. The absence of data thereafter may suggest cessation or reclassification of these holdings, indicating a change in portfolio or asset management strategy.
- Funds receivable and customer accounts
- This largest asset category consistently represented a significant portion of total assets, fluctuating between approximately 42% and 49% throughout the period. Its relative stability, with minor oscillations, points to a core operational asset base tied to customer funds, reflecting consistent business scale and transactional volume.
- Prepaid expenses and other current assets
- The share of prepaid expenses and other current assets remained small but showed some volatility, varying between 1.3% and 3.3%. Notable increases occurred intermittently, especially toward 2022, which might indicate shifts in operational prepayments or adjustments in asset recognition.
- Current assets (total)
- The overall proportion of current assets in total assets gradually declined from above 82% in early 2018 to around 73% by 2023, with some interim fluctuations. This decline suggests a gradual relative increase in non-current assets and potentially a strategic shift toward longer-term investments.
- Long-term investments
- The share of long-term investments showed a general upward movement from about 2.2% in late 2018 to a peak near 9.4% in mid-2021, before tapering off to around 6% by early 2023. This pattern reflects an increase in strategic investment positioning during 2019-2021, followed by partial divestments or reclassifications subsequently.
- Property and equipment, net
- Net property and equipment as a percentage of total assets steadily declined from approximately 3.6% in early 2018 to about 2.1% in early 2023. This downward trend indicates reduced investment or depreciation outpacing new acquisitions in physical assets over time.
- Goodwill
- Goodwill represented a significant and somewhat volatile portion of total assets. Starting near 10.3% in early 2018, it reached a high of about 16.8% in the first quarter of 2020, followed by a decline and stabilization around 14-15% in recent years. This fluctuation may correspond to acquisitions and impairments during the period.
- Intangible assets, net
- Intangible assets increased initially from 0.3% in early 2018 to roughly 2.5% in early 2020. Afterward, a gradual decrease to under 1% by 2023 was observed. This pattern could indicate amortization effects or the impairment of intangible assets following earlier capitalizations.
- Other assets
- The proportion of other assets rose steadily from about 0.2% in early 2018 to just over 3% by 2023. This gradual increase may reflect growing miscellaneous asset categories or changes in asset classification practices.
- Non-current assets (total)
- Non-current assets increased in proportion from about 18% in early 2018 to peak around 30.9% in early 2022, then slightly declined to 26.7% by early 2023. This overall upward trend demonstrates a strategic lengthening of asset life, with increased investments in goodwill, long-term assets, and possibly capital expenditures over the timeframe.