Stock Analysis on Net

PayPal Holdings Inc. (NASDAQ:PYPL)

Balance Sheet: Assets

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.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

PayPal Holdings Inc., consolidated balance sheet: assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
Cash and cash equivalents 5,197  4,794  7,349  7,575  2,883 
Short-term investments 4,303  8,289  3,412  1,534  2,812 
Accounts receivable, net 800  577  435  313  283 
Loans and interest receivable, net of allowances 4,846  2,769  3,972  2,532  1,314 
Loans and interest receivable, held for sale —  —  —  —  6,398 
Funds receivable and customer accounts 36,141  33,418  22,527  20,062  18,242 
Prepaid expenses and other current assets 1,287  1,148  800  947  713 
Current assets 52,574  50,995  38,495  32,963  32,645 
Long-term investments 6,797  6,089  2,863  971  1,961 
Property and equipment, net 1,909  1,807  1,693  1,724  1,528 
Goodwill 11,454  9,135  6,212  6,284  4,339 
Intangible assets, net 1,332  1,048  778  825  168 
Other assets 1,737  1,305  1,292  565  133 
Non-current assets 23,229  19,384  12,838  10,369  8,129 
Total assets 75,803  70,379  51,333  43,332  40,774 

Based on: 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), 10-K (reporting date: 2017-12-31).


Assets: Selected Items

Balance sheet item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. PayPal Holdings Inc. current assets increased from 2019 to 2020 and from 2020 to 2021.
Property and equipment, net Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. PayPal Holdings Inc. property and equipment, net increased from 2019 to 2020 and from 2020 to 2021.
Non-current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. PayPal Holdings Inc. non-current assets increased from 2019 to 2020 and from 2020 to 2021.
Total assets Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. PayPal Holdings Inc. total assets increased from 2019 to 2020 and from 2020 to 2021.

Current Assets: Selected Items

Balance sheet item Description The company
Cash and cash equivalents Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. PayPal Holdings Inc. cash and cash equivalents decreased from 2019 to 2020 but then slightly increased from 2020 to 2021.
Short-term investments Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current. PayPal Holdings Inc. short-term investments increased from 2019 to 2020 but then slightly decreased from 2020 to 2021 not reaching 2019 level.
Accounts receivable, net Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. PayPal Holdings Inc. accounts receivable, net increased from 2019 to 2020 and from 2020 to 2021.