Stock Analysis on Net

Airbnb Inc. (NASDAQ:ABNB)

Balance Sheet: Liabilities and Stockholders’ Equity

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.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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

US$ in millions

Microsoft Excel
Dec 31, 2024 Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020
Non-income taxes payable and withholding tax reserves 1,055 1,119 624 492 342
Compensation and employee benefits 498 436 380 416 380
Accounts payable 142 141 137 118 80
Operating lease liabilities, current 63 61 59 63 57
Derivative warrant liability 985
Current portion of long-term debt 10
Accrued interest expense 17
Other includes gift card and foreign exchange derivative contract liabilities 856 897 813 650 680
Accrued expenses, accounts payable, and other current liabilities 2,614 2,654 2,013 1,740 2,551
Funds payable and amounts payable to customers 5,931 5,869 4,783 3,715 2,181
Unearned fees 1,616 1,427 1,182 904 408
Current liabilities 10,161 9,950 7,978 6,359 5,140
Long-term debt, net of current portion 1,995 1,991 1,987 1,983 1,816
Operating lease liabilities, noncurrent 236 252 295 372 431
Other 155 287 218 218 203
Other liabilities, noncurrent 391 539 513 591 634
Noncurrent liabilities 2,386 2,530 2,500 2,573 2,450
Total liabilities 12,547 12,480 10,478 8,933 7,590
Common stock, $0.0001 par value
Additional paid-in capital 12,602 11,639 11,557 11,140 8,905
Accumulated other comprehensive income (loss) 35 (49) (32) (7) 3
Accumulated deficit (4,225) (3,425) (5,965) (6,358) (6,006)
Stockholders’ equity 8,412 8,165 5,560 4,776 2,902
Total liabilities and stockholders’ equity 20,959 20,645 16,038 13,708 10,491

Based on: 10-K (reporting date: 2024-12-31), 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 increased from 2022 to 2023 and from 2023 to 2024.
Noncurrent liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Airbnb Inc. noncurrent liabilities increased from 2022 to 2023 but then decreased significantly from 2023 to 2024.
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 increased from 2022 to 2023 and from 2023 to 2024.
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 increased from 2022 to 2023 and from 2023 to 2024.