Airbnb Inc (ABNB)

Debt-to-assets ratio

		Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021
Long-term debt	US$ in thousands	1,995,000	1,994,000	1,993,000	1,992,000	1,991,000	1,990,000	2,000,000	2,000,000	1,987,000	1,985,660	1,984,620	1,983,580	1,983,000
Total assets	US$ in thousands	20,959,000	22,172,000	26,320,000	24,537,000	20,645,000	21,439,000	21,188,000	20,018,000	16,038,000	16,076,600	19,059,100	17,068,400	13,708,000
Debt-to-assets ratio		0.10	0.09	0.08	0.08	0.10	0.09	0.09	0.10	0.12	0.12	0.10	0.12	0.14

December 31, 2024 calculation

Debt-to-assets ratio = Long-term debt ÷ Total assets
= $1,995,000K ÷ $20,959,000K
= 0.10

The debt-to-assets ratio of Airbnb Inc has shown a decreasing trend over the period from December 31, 2021, to December 31, 2024. This ratio measures the proportion of the company's assets that are financed by debt. A lower debt-to-assets ratio indicates that the company relies less on debt to finance its operations and acquisitions, which can be perceived as a positive indicator of financial health and stability.

From the data provided, we can observe that the ratio has decreased from 0.14 on December 31, 2021, to 0.10 on December 31, 2024. This decline suggests that Airbnb Inc has been successful in managing its debt levels in relation to its total assets over the period. A consistent decrease in the debt-to-assets ratio reflects a stronger financial position and lower financial risk for the company.

Overall, the downward trend in Airbnb Inc's debt-to-assets ratio implies that the company is becoming more efficient in utilizing its assets to generate revenue and is effectively managing its debt levels to maintain a healthy balance sheet structure.