Stock Analysis on Net
Stock Analysis on Net

PayPal Holdings Inc. (NASDAQ:PYPL)

Balance Sheet: Assets

The balance sheet provides creditors, investors, and analysts with information on company’s resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company’s 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, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016
Cash and cash equivalents 4,794  7,349  7,575  2,883  1,590 
Short-term investments 8,289  3,412  1,534  2,812  3,385 
Accounts receivable, net 577  435  313  283  214 
Loans and interest receivable, net of allowances 2,769  3,972  2,532  1,314  5,348 
Loans and interest receivable, held for sale —  —  —  6,398  — 
Funds receivable and customer accounts 33,418  22,527  20,062  18,242  14,363 
Prepaid expenses and other current assets 1,148  800  947  713  833 
Current assets 50,995  38,495  32,963  32,645  25,733 
Long-term investments 6,089  2,863  971  1,961  1,539 
Property and equipment, net 1,807  1,693  1,724  1,528  1,482 
Goodwill 9,135  6,212  6,284  4,339  4,059 
Intangible assets, net 1,048  778  825  168  211 
Other assets 1,305  1,292  565  133  79 
Non-current assets 19,384  12,838  10,369  8,129  7,370 
Total assets 70,379  51,333  43,332  40,774  33,103 

Based on: 10-K (filing date: 2021-02-05), 10-K (filing date: 2020-02-06), 10-K (filing date: 2019-02-07), 10-K (filing date: 2018-02-07), 10-K (filing date: 2017-02-08).


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.’s current assets increased from 2018 to 2019 and from 2019 to 2020.
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.’s property and equipment, net decreased from 2018 to 2019 but then increased from 2019 to 2020 exceeding 2018 level.
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.’s non-current assets increased from 2018 to 2019 and from 2019 to 2020.
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.’s total assets increased from 2018 to 2019 and from 2019 to 2020.

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.’s cash and cash equivalents decreased from 2018 to 2019 and from 2019 to 2020.
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.’s short-term investments increased from 2018 to 2019 and from 2019 to 2020.
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.’s accounts receivable, net increased from 2018 to 2019 and from 2019 to 2020.