Airbnb Inc (ABNB) Financial Statements

Airbnb, Inc. (ABNB) Financial Statements in Beancount — Open Ledger

Airbnb's income statement and balance sheet, FY2023 through FY2026Q2, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/airbnb

Latest analysis: Airbnb FY2026 Q2 Earnings: $3.6B Revenue (+17%) and $816M Net Income Beat Tests Marketing Leverage

Key Figures

Amounts in MUSD (millions of US dollars), scaled from the USD amounts the ledger records.

What's Inside

accounts.bean is the chart of accounts and is included first. Each year file
holds that year's four quarters; 2026.bean holds Q1 and Q2 of 2026 so far,
which is why it appears twice above. Airbnb's fiscal year ends December 31 and
its SEC CIK is 0001559720. The ledger posts full US dollars (USD), while the
Key Figures table is in millions. The balance sheet is kept at three totals —
total assets, total liabilities and total equity — not line by line.

Quick Start

make install   # uv venv, then beancount and fava into .venv
make check     # uv run bean-check main.bean
make serve     # uv run fava main.bean — Fava web UI at http://127.0.0.1:5008

# or, with no virtualenv:
uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from make check (or bean-check) means every transaction sums to
zero and total assets and total liabilities match the filed totals at every
quarter end. The query prints revenue by calendar year, which is Airbnb's
fiscal year; income is a credit, so it shows as a negative number, and the 2026
row is the first two quarters only.

Methodology

• Income statement — each quarter is a group of transactions, one per
  filed line: revenue, cost of revenue, operations and support, product
  development, sales and marketing, general and administrative, interest
  income, other non-operating items and income tax, each posted against
  Assets:TotalAssets. A comment above each quarter states its totals, and the
  head of each year file checks that the four quarters sum to the annual
  figures.
• Balance sheet — balance directives assert Assets:TotalAssets and
  Liabilities:TotalLiabilities against the filed totals at every quarter end.
  One "Non-P&L adjustments" transaction per quarter carries the balance-sheet
  movement the income statement does not explain (new debt, share repurchases,
  the seasonal swing in funds held for guests), so Equity:TotalEquity is the
  residual rather than an asserted line. 2023.bean opens with the December
  31, 2022 totals through Equity:Opening-Balances.
• Sources — Airbnb's quarterly shareholder letters and Form 10-K / 10-Q
  filings; 2026.bean links the two 2026 letters and the Q2 2026 Form 10-Q.
• Unit — USD, full dollars; 2,678,000,000 USD means $2,678 million.

Analysis

• Airbnb FY2026 Q2 Earnings: $3.6B Revenue (+17%) and $816M Net Income Beat Tests Marketing Leverage — FY2026Q2
• Airbnb FY2025 Earnings: A $12 Billion Platform Pays Full Price for Its Second Act — FY2025
• Airbnb Q4 FY2025 Earnings: $12.2B Revenue, 16% Booking Growth, and an AI-First Bet — Is ABNB Finally a Buy? — FY2025Q4

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Airbnb, Inc.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Airbnb, Inc.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.