Stock Analysis on Net
Stock Analysis on Net

Airbnb Inc. (NASDAQ:ABNB)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

Airbnb Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020
Indirect taxes payable and withholding tax reserves 5.42 3.89 3.59 3.26
Compensation and employee benefits 2.11 2.37 3.03 3.62
Accounts payable 0.68 0.85 0.86 0.76
Operating lease liabilities, current 0.30 0.37 0.46 0.54
Derivative warrant liability 0.00 0.00 0.00 9.39
Current portion of long-term debt 0.00 0.00 0.00 0.10
Accrued interest expense 0.00 0.00 0.00 0.16
Other 4.34 5.07 4.74 6.49
Accrued expenses, accounts payable, and other current liabilities 12.86% 12.55% 12.69% 24.31%
Funds payable and amounts payable to customers 28.43 29.82 27.10 20.79
Unearned fees 6.91 7.37 6.59 3.89
Current liabilities 48.20% 49.74% 46.39% 48.99%
Long-term debt, net of current portion 9.64 12.39 14.46 17.31
Operating lease liabilities, noncurrent 1.22 1.84 2.72 4.11
Other liabilities, noncurrent 1.39 1.36 1.59 1.94
Noncurrent liabilities 12.25% 15.59% 18.77% 23.35%
Total liabilities 60.45% 65.33% 65.16% 72.34%
Common stock, $0.0001 par value 0.00 0.00 0.00 0.00
Additional paid-in capital 56.38 72.06 81.27 84.88
Accumulated other comprehensive income (loss) -0.24 -0.20 -0.05 0.03
Accumulated deficit -16.59 -37.19 -46.38 -57.24
Stockholders’ equity 39.55% 34.67% 34.84% 27.66%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Airbnb Inc. current liabilities as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 but then slightly decreased from 2022 to 2023.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Airbnb Inc. noncurrent liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 and from 2022 to 2023.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Airbnb Inc. total liabilities as a percentage of total liabilities and stockholders’ equity increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
Stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Airbnb Inc. stockholders’ equity as a percentage of total liabilities and stockholders’ equity decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.