Stock Analysis on Net

PayPal Holdings Inc. (NASDAQ:PYPL)

$22.49

This company has been moved to the archive! The financial data has not been updated since May 9, 2023.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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PayPal Holdings Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

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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 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018
Accounts payable
Short-term debt
Funds payable and amounts due to customers
Current portion of long-term debt
Accrued expenses and other current liabilities
Income taxes payable
Current liabilities
Deferred tax liability and other long-term liabilities
Long-term debt, excluding current portion
Non-current liabilities
Total liabilities
Common stock, $0.0001 par value
Preferred stock, $0.0001 par value; unissued
Treasury stock at cost
Additional paid-in-capital
Retained earnings
Accumulated other comprehensive income (loss)
Total PayPal stockholders’ equity
Noncontrolling interest
Total equity
Total liabilities and equity

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.