Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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: liabilities and stockholders’ equity (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).
- Accounts Payable
- The proportion of accounts payable relative to total liabilities and equity exhibited minor fluctuations, generally declining from 0.44% in March 2018 to a low near 0.15-0.20% in late 2022, before slightly increasing to 0.18% by March 2023, indicating a modest reduction in short-term obligations to suppliers over the period.
- Short-term Debt
- Data for short-term debt is incomplete beyond mid-2019, but up to June 2019, there was a noticeable decrease from 7.09% to around 4.32%-5.16%. This decline suggests an early reduction in reliance on short-term borrowings before data absence prevents further trend analysis.
- Funds Payable and Amounts Due to Customers
- This item consistently represented the largest component of liabilities, fluctuating around 45%-52% of total liabilities and equity. There was a gradual decline starting in early 2020, followed by stabilization above 50% in most quarters of 2021 to 2023, reflecting steady liabilities towards customers and funds payable.
- Current Portion of Long-term Debt
- Reported data appears only from 2021 onward, showing stability near 0.5%-1.3%, indicating a relatively small and consistent short-term portion of long-term debt within total liabilities and equity.
- Accrued Expenses and Other Current Liabilities
- This category remained relatively stable, fluctuating modestly between 3.35% and 5.52%. There was a slight increase in late 2022 followed by minor moderation, suggesting steady operational liabilities over the periods analyzed.
- Income Taxes Payable
- There was a gradual increase in income taxes payable as a percentage of total liabilities and equity, rising from about 0.23% in early 2018 to peaks exceeding 1.0% in early 2023. This indicates progressively higher tax obligations relative to the overall capital structure.
- Current Liabilities
- Overall, current liabilities composed a significant and relatively steady portion of the capital structure, generally ranging between roughly 50% and 61%. The percentage slightly declined around 2019, then mostly stabilized in the 55%-58% range, reflecting consistent short-term obligations.
- Deferred Tax Liability and Other Long-term Liabilities
- These non-current liabilities slightly fluctuated around 3.5%-5.4% across the quarters. There was a minor downward trend from 2018 peaks toward the mid-3% range by 2023, indicative of moderate management of longer-term deferred tax and other liabilities.
- Long-term Debt, Excluding Current Portion
- Starting as unavailable, data from late 2019 showed that long-term debt excluding the current portion held between approximately 10.6% and 14.7%, with some variation but no clear directional trend, suggesting a stable level of longer maturity borrowings over recent years.
- Non-current Liabilities
- Non-current liabilities rose sharply from about 4.5% in early 2018 to near 15% by late 2019, then gradually increased to around 17.4% by early 2023. This jump around 2019 denotes a possible reclassification or issuance of long-term obligations, maintaining an upward trend afterward.
- Total Liabilities
- The proportion of total liabilities to total liabilities and equity generally increased from approximately 65% in early 2018 to over 74% by late 2022 and early 2023. This consistent rise suggests a shift toward higher leverage over the observed timeframe.
- Treasury Stock at Cost
- Treasury stock as a negative percentage of total liabilities and equity deepened from -9% in early 2018 to -22.7% by March 2023, indicating significant repurchases or holdings of treasury shares increasing the contra-equity balance substantially.
- Additional Paid-in Capital
- Additional paid-in capital steadily declined from over 33% in early 2018 to lows near 22%-24% in 2021-2023, reflecting either capital returns, expenses, or adjustments offsetting prior paid-in capital balances.
- Retained Earnings
- Retained earnings showed a marked upward trend, increasing from about 10.2% to 25.6% by March 2023. This sustained growth indicates cumulative profitability enhancing shareholder equity over time.
- Accumulated Other Comprehensive Income (Loss)
- This category remained negative for most periods after early 2018, with losses deepening from near zero to approximately -1.16% by early 2023, reflecting accumulated unrealized losses or adjustments impacting comprehensive income.
- Total Stockholders’ Equity
- Equity as a percentage of total liabilities and equity declined from around 35% in 2018 to approximately 25.7% by early 2023. This reduction in equity proportion aligns with rising liabilities and increasing treasury stock, indicating a leverage increase and capital structure shift.