Balance Sheet: Assets
Quarterly Data

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.

Etsy Inc., consolidated balance sheet: assets (quarterly data)

US$ in thousands

	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	Dec 31, 2017	Sep 30, 2017	Jun 30, 2017	Mar 31, 2017
Cash and cash equivalents	789,990)	758,874)	756,237)	780,196)	619,402)	2,053,882)	1,163,678)	1,244,099)	1,144,974)	677,524)	442,354)	443,293)	671,769)	359,159)	345,674)	366,985)	362,727)	357,820)	533,855)	315,442)	260,288)	226,885)	194,807)
Short-term investments	251,165)	247,816)	225,983)	204,416)	197,430)	430,727)	502,569)	425,119)	379,586)	365,659)	361,640)	373,959)	180,170)	274,673)	276,432)	257,302)	221,409)	209,689)	67,526)	25,108)	50,407)	60,353)	81,145)
Accounts receivable, net of expected credit losses	21,765)	20,133)	20,645)	27,266)	23,884)	20,283)	22,991)	22,605)	16,311)	16,527)	11,712)	15,386)	12,494)	10,585)	10,789)	12,244)	36,385)	30,615)	31,292)	33,677)	27,172)	24,990)	25,085)
Prepaid and other current assets	93,700)	112,855)	101,123)	109,417)	68,936)	49,693)	46,277)	56,152)	43,590)	30,768)	36,074)	38,614)	43,934)	34,647)	26,859)	22,686)	23,958)	18,558)	23,738)	20,379)	17,325)	28,916)	19,911)
Funds receivable and seller accounts	195,493)	180,544)	191,149)	220,206)	167,682)	136,395)	158,104)	146,806)	113,370)	103,857)	55,172)	49,786)	37,473)	64,589)	64,247)	21,072)	63,470)	49,551)	48,586)	44,658)	45,191)	35,084)	34,292)
Current assets	1,352,113)	1,320,222)	1,295,137)	1,341,501)	1,077,334)	2,690,980)	1,893,619)	1,894,781)	1,697,831)	1,194,335)	906,952)	921,038)	945,840)	743,653)	724,001)	680,289)	707,949)	666,233)	704,997)	439,264)	400,383)	376,228)	355,240)
Restricted cash	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)	5,341)
Property and equipment, net of accumulated depreciation and amortization	249,905)	261,697)	271,333)	275,062)	198,902)	105,814)	107,960)	112,495)	118,141)	126,187)	134,519)	144,864)	153,262)	128,409)	131,650)	120,179)	119,243)	117,024)	116,385)	117,617)	124,543)	129,074)	127,168)
Goodwill	135,922)	1,269,155)	1,364,414)	1,371,064)	1,385,214)	140,045)	139,745)	140,810)	139,740)	138,757)	138,305)	138,731)	138,474)	37,342)	37,034)	37,482)	37,802)	37,959)	39,228)	38,541)	38,216)	37,438)	35,970)
Intangible assets, net of accumulated amortization	517,018)	550,925)	595,305)	607,170)	613,104)	178,854)	182,312)	187,449)	189,120)	191,685)	194,874)	199,236)	202,102)	33,142)	33,839)	34,589)	36,360)	38,077)	3,500)	4,100)	4,700)	5,301)	6,062)
Deferred tax assets	115,068)	105,331)	102,991)	95,863)	103,809)	46,106)	7,723)	115)	1,819)	8,336)	15,232)	14,257)	22,380)	23,319)	23,000)	23,464)	—)	—)	—)	—)	—)	—)	—)
Long-term investments	32,138)	46,944)	61,612)	85,034)	90,350)	102,801)	137,655)	39,094)	36,679)	73,143)	94,080)	89,343)	4,765)	25,438)	—)	—)	—)	—)	—)	—)	—)	—)	—)
Other assets	42,806)	47,485)	49,042)	50,774)	28,084)	20,475)	23,056)	24,404)	25,834)	24,247)	28,339)	29,542)	27,034)	25,131)	26,303)	507)	673)	676)	714)	720)	879)	935)	958)
Non-current assets	1,098,198)	2,286,878)	2,450,038)	2,490,308)	2,424,804)	599,436)	603,792)	509,708)	516,674)	567,696)	610,690)	621,314)	553,358)	278,122)	257,167)	221,562)	199,419)	199,077)	165,168)	166,319)	173,679)	178,089)	175,499)
Total assets	2,450,311)	3,607,100)	3,745,175)	3,831,809)	3,502,138)	3,290,416)	2,497,411)	2,404,489)	2,214,505)	1,762,031)	1,517,642)	1,542,352)	1,499,198)	1,021,775)	981,168)	901,851)	907,368)	865,310)	870,165)	605,583)	574,062)	554,317)	530,739)

Assets: Selected Items

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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.	Etsy Inc. current assets increased from Q1 2022 to Q2 2022 and from Q2 2022 to Q3 2022.
Property and equipment, net of accumulated depreciation and amortization	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.	Etsy Inc. property and equipment, net of accumulated depreciation and amortization decreased from Q1 2022 to Q2 2022 and from Q2 2022 to Q3 2022.
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.	Etsy Inc. non-current assets decreased from Q1 2022 to Q2 2022 and from Q2 2022 to Q3 2022.
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.	Etsy Inc. total assets decreased from Q1 2022 to Q2 2022 and from Q2 2022 to Q3 2022.

Current Assets: Selected Items

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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.	Etsy Inc. cash and cash equivalents increased from Q1 2022 to Q2 2022 and from Q2 2022 to Q3 2022.
Short-term investments	Amount of investment in marketable security, classified as current.	Etsy Inc. short-term investments increased from Q1 2022 to Q2 2022 and from Q2 2022 to Q3 2022.
Accounts receivable, net of expected credit losses	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.	Etsy Inc. accounts receivable, net of expected credit losses decreased from Q1 2022 to Q2 2022 but then increased from Q2 2022 to Q3 2022 exceeding Q1 2022 level.

Etsy Inc. (NASDAQ:ETSY)

Balance Sheet: AssetsQuarterly Data

Assets: Selected Items

Current Assets: Selected Items

Balance Sheet: Assets
Quarterly Data