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PayPal Holdings, Inc. Balance Sheet Statement

Assets, liabilities, and shareholders' equity

PayPal Holdings, Inc. holds $80.5B in total assets. Shareholders' equity is $20.0B against $10.1B in total debt. Cash and equivalents total $22.4B. The current ratio is 1.26 and debt-to-equity is 0.503. Based on the Q1 2026 filing.

Total Assets$80.5BTotal Stockholders Equity$20.0BLong Term Debt$9.4BCash And Equivalents$22.4BTotal Current Assets$60.0BTotal Current Liabilities$47.6B
Latest FilingQ1 2026
Report Date2026-05-05
Market Cap$39.7B
P/E Ratio7.85
ROE25.12%

Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts payable$227.0M$175.0M$221.0M$208.0M$240.0M$162.0M
Other Commercial Liabilities$5.6B$5.2B$3.9B$4.0B$6.0B$6.0B
Accrued Liabilities, Current$5.6B$5.2B$3.9B$4.0B$6.0B$6.0B
Funds payable and amounts due to customers$39.7B$41.2B$40.9B$40.7B$40.2B$41.5B
Debt Maturity - Within One Year—$12.1B$11.0B$9.4B—$10.2B
Derivative Liabilities - Fair Value$23.0M$24.0M$28.0M$26.0M$13.0M$25.0M
Derivative Liabilities - Not Offset Policy Election Deduction$23.0M$24.0M$28.0M$26.0M$13.0M$25.0M
Finance Lease Liability, Current$5.0M$6.0M$5.0M$5.0M$7.0M$5.0M
Operating Lease Liability Payments - 2024 (Lessee)—$155.0M$156.0M$167.0M—$114.0M
Operating Lease Liability Payments - 2025 (Lessee)—$89.0M$89.0M$96.0M—$82.0M
Operating lease liabilities, current$135.0M$139.0M$136.0M$144.0M$148.0M$147.0M
Total current liabilities$45.5B$46.6B$45.1B$44.9B$46.4B$47.6B

Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts receivable, net$984.0M$1.1B$1.1B$973.0M$840.0M$843.0M
Available-for-Sale Debt Securities - Amortized Cost (Due Within One Year)—$12.1B$11.0B$9.4B—$10.2B
AFS and Trading Securities - Unrealized Loss Position (>=12 Months)$942.0M$546.0M$268.0M$132.0M$426.0M$245.0M
AFS and Trading Securities - Unrealized Loss Position (<12 Months) Fair Value$5.6B$9.2B$7.9B$5.7B$5.5B$9.2B
AFS and Trading Securities - Unrealized Loss Position (>=12 Months) Fair Value$942.0M$546.0M$268.0M$132.0M$426.0M$245.0M
AFS and Trading Securities - Unrealized Loss Position Fair Value$6.6B$9.7B$8.2B$5.9B$5.9B$9.5B
AFS and Trading Securities - Unrealized Loss Position (<12 Months) Fair Value$5.6B$9.2B$7.9B$5.7B$5.5B$9.2B
Cash and cash equivalents$6.5B$6.5B$19.0B$23.9B$24.0B$22.4B
Funds receivable and customer accounts$37.7B$39.2B$38.9B$38.7B$38.2B$39.5B
Finance Receivables (Current)$6.4B$6.5B$6.9B$6.4B$6.7B$6.7B
Financing Receivables, Current$6.4B$6.5B$6.9B$6.4B$6.7B$6.7B
Loans held for sale$541.0M$714.0M$817.0M$1.4B$1.7B$1.8B
Prepaid expenses and other current assets$1.7B$1.9B$2.1B$2.0B$1.8B$1.8B
Total current assets$58.2B$60.6B$59.9B$60.2B$59.8B$60.0B
Trading Securities in Marketable Securities$1.3B$1.4B$1.4B$1.4B$1.5B$1.5B

Equity

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Additional paid-in capital$20.7B$20.8B$21.1B$21.4B$21.6B$21.7B
AFS and Trading Securities - Unrealized Loss Position (>=12 Months) Accumulated Loss$5.0M$1.0M$0.0$0.0$1.0M$1.0M
AFS and Trading Securities - Unrealized Loss Position (<12 Months) Accumulated Loss$5.6B$9.2B$7.9B$5.7B$5.5B$9.2B
Accumulated other comprehensive income (loss)-$550.0M-$622.0M-$739.0M-$700.0M-$658.0M-$513.0M
Debt Securities (Trading and AFS) - Accumulated Gross Unrealized Gain$29.0M$21.0M$14.0M$18.0M$18.0M$17.0M
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March&#160;31, 2026 and December&#160;31, 2025, respectively$0.0$0.0$0.0$0.0$0.0$0.0
Preferred stock; $0.001 par value; 100 shares authorized; no shares issued and outstanding$0.0$0.0$0.0$0.0$0.0$0.0
Investments - Gross Unrealized Losses$6.6B$9.7B$8.2B$5.9B$5.9B$9.5B
Retained earnings$27.3B$28.7B$29.9B$31.2B$32.5B$33.5B
Total liabilities and stockholders' equity$78.7B$81.3B$79.8B$79.8B$80.2B$80.5B
Total stockholders' equity$20.4B$20.3B$20.2B$20.2B$20.3B$20.0B
Treasury stock$27.1B$28.6B$30.1B$31.6B$33.1B$34.7B

Non-Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Available-for-Sale Debt Securities - Amortized Cost (1-5 Years)—$4.5B$4.0B$3.9B—$4.6B
Contract Assets, Non-Current$207.0M$190.0M$193.0M$203.0M$238.0M$231.0M
Deferred Tax Assets and Other Non-Current Assets$3.3B$3.3B$3.4B$3.2B$3.3B$3.6B
Equity Securities (FV-NI) - Non-Current$23.0M$16.0M$14.0M$15.0M$180.0M$106.0M
Equity Securities (FV-NI) with Contractual Sale Restrictions—————$94.0M
Equity Securities Without Readily Determinable Fair Value - Cumulative Downward Adjustments$1.3B$1.4B$1.4B$1.4B$1.5B$1.5B
Equity Securities Without Readily Determinable Fair Value - Cumulative Upward Adjustments$1.2B$1.2B$975.0M$990.0M$872.0M$917.0M
Equity Securities (Non-Current)$23.0M$16.0M$14.0M$15.0M$180.0M$106.0M
Goodwill$10.8B$10.9B$11.0B$10.9B$10.9B$10.9B
Investments - Amortized Cost Basis$1.3B$1.4B$1.4B$1.4B$1.5B$1.5B
Long-term investments$3.0B$3.1B$2.1B$2.0B$2.4B$2.3B
Net Investment in Lease$599.0M$576.0M$546.0M$566.0M$539.0M$499.0M
Intangible assets &#8212; net$326.0M$296.0M$271.0M$226.0M$208.0M$206.0M
Investments$4.6B$4.6B$3.6B$3.6B$4.3B$4.1B
Operating lease right-of-use assets$599.0M$576.0M$546.0M$566.0M$539.0M$499.0M
Other non-current assets$3.3B$3.3B$3.4B$3.2B$3.3B$3.6B
Property, plant and equipment, net$1.5B$1.5B$1.6B$1.7B$1.7B$1.7B
Short-term investment securities (includes restricted investments of consolidated variable interest entities: 2026, $85; 2025, $84)$4.3B$3.8B$3.3B$1.8B$2.4B$2.4B
Operating Lease Right-of-Use Assets in Other Assets$599.0M$576.0M$546.0M$566.0M$539.0M$499.0M
Software and Technology Licenses, Net$3.3B$3.3B$3.4B$3.2B$3.3B$3.6B
Total assets$78.7B$81.3B$79.8B$79.8B$80.2B$80.5B

Other

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Aggregate Notional Principal Outstanding$17.3B$15.8B$17.1B$17.9B$17.8B$16.1B
AOCI - Cash Flow Hedge Reclassification (Next 12 Months)—-$29.0M-$277.0M-$199.0M—$82.0M
Allowance for negative customer balances$256.0M$245.0M$263.0M$334.0M$271.0M$284.0M
Short-term financing receivables held for investment, allowances$461.0M$487.0M$524.0M$515.0M$539.0M$560.0M
Allowance for transaction losses$86.0M$60.0M$89.0M$85.0M$73.0M$26.0M
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax$15.0M$16.0M$20.0M$6.0M$5.0M$9.0M
Gross Unrealized Gains$29.0M$21.0M$14.0M$18.0M$18.0M$17.0M
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year 5 Through 10—$3.0B$2.7B$2.5B—$2.4B
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year 5 Through 10—$3.0B$2.7B$2.5B—$2.4B
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year One Through Five—$4.5B$4.0B$3.9B—$4.6B
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year One Through Five—$4.5B$4.0B$4.0B—$4.6B
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year 10—$2.9B$3.1B$3.0B—$3.1B
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year 10—$2.8B$3.1B$3.0B—$3.1B
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, Year One—$12.1B$11.0B$9.4B—$10.2B
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, Year One—$12.1B$11.0B$9.4B—$10.2B
Common stock, par value (in dollars per share)$0.00$0.00$0.00$0.00$0.00$0.00
Common stock, shares authorized (in shares)4B4B4B4B4B4B
Common Stock, Shares, Outstanding993M979M960M941M920M892M
Accrued interest available-for-sale debt securities$140.0M$129.0M$117.0M$121.0M$101.0M$97.0M
Debt Securities, Available-for-Sale, Amortized Cost, Excluding Accrued Interest, after Allowance for Credit Loss$21.3B$22.4B$20.7B$18.8B$18.9B$20.3B
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss$5.0M$1.0M$0.0$0.0$1.0M$1.0M
Less than 12 months$5.6B$9.2B$7.9B$5.7B$5.5B$9.2B
12 months or more$942.0M$546.0M$268.0M$132.0M$426.0M$245.0M
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss$10.0M$15.0M$20.0M$6.0M$4.0M$8.0M
Estimated Fair Value$21.3B$22.4B$20.7B$18.8B$18.9B$20.3B
Debt Securities, Available-for-Sale, Unrealized Loss Position, Accumulated Loss$15.0M$16.0M$20.0M$6.0M$5.0M$9.0M
Debt Securities, Available-for-Sale, Unrealized Loss Position$6.6B$9.7B$8.2B$5.9B$5.9B$9.5B
Derivative Asset, Subject to Master Netting Arrangement, after Offset$243.0M$56.0M$61.0M$48.0M$20.0M$188.0M
Derivative Asset, Subject to Master Netting Arrangement, after Offset and Deduction$51.0M$4.0M$17.0M$16.0M$5.0M$56.0M
Potential reduction in net position of total derivative assets$23.0M$23.0M$28.0M$26.0M$13.0M$25.0M
Collateral received$169.0M$29.0M$16.0M$6.0M$2.0M$107.0M
Margin cash collateral received from counterparties that was not offset against derivative assets$162.0M$27.0M$17.0M$7.0M$2.0M$110.0M
Securities Collateral&#160;Held&#160;/Pledged&#160;Under Master&#160;Netting Agreements$30.0M$10.0M$0.0$35.0M$90.0M$61.0M
Margin cash collateral provided to counterparties that was not offset against derivative assets or liabilities$7.0M$55.0M$300.0M$195.0M$122.0M$24.0M
Derivative Liability, Subject to Master Netting Arrangement, after Offset$37.0M$87.0M$404.0M$229.0M$158.0M$60.0M
Derivative Liability, Subject to Master Netting Arrangement, after Offset and Deduction$7.0M$8.0M$76.0M$8.0M$23.0M$11.0M
Potential reduction in net position of total derivative liabilities$23.0M$24.0M$28.0M$26.0M$13.0M$25.0M
Notional$17.3B$15.8B$17.1B$17.9B$17.8B$16.1B
Equity method investments (Note 11)$200.0M$203.0M$203.0M$213.0M$215.0M$215.0M
Carrying value of non-marketable equity securities which do not have readily determinable fair value$1.5B$1.6B$1.6B$1.6B$1.7B$1.7B
Trading securities, cost$1.3B$1.4B$1.4B$1.4B$1.5B$1.5B
Current maturities of long-term debt$5.0M$6.0M$5.0M$5.0M$7.0M$5.0M
Finance Lease Liability Payments Due—$23.0M$18.0M$18.0M—$16.0M
2027—$6.0M$6.0M$6.0M—$6.0M
Finance Lease Liability Payments Due Year Four—$0.0$0.0$0.0—$0.0
Finance Lease Liability Payments Due Year Three—$6.0M$4.0M$4.0M—$0.0
Finance Lease Liability Payments Due Year Two—$6.0M$6.0M$6.0M—$4.0M
Thereafter—$0.0$0.0$0.0—$0.0
Finance Lease Liability Undiscounted Excess Amount—$2.0M$2.0M$1.0M—$1.0M
Finance Lease, Right-of-Use Asset, after Accumulated Amortization$73.0M$69.0M$64.0M$60.0M$56.0M$52.0M
Thereafter—————$4.0M
Finite-Lived Intangible Assets, Accumulated Amortization$770.0M$823.0M$878.0M$913.0M$441.0M$463.0M
2028—$56.0M$61.0M$59.0M—$53.0M
2030—————$2.0M
Remainder of 2026—$106.0M$68.0M$27.0M—$77.0M
2027—$91.0M$96.0M$95.0M—$68.0M
2029—$43.0M$46.0M$45.0M—$2.0M
Gross Carrying Amount$1.1B$1.1B$1.1B$1.1B$649.0M$669.0M
Funds receivable$7.3B——$8.6B$7.7B$8.1B
Lessee Operating Lease Liability Payments Due—$844.0M$799.0M$821.0M—$739.0M
Thereafter—$198.0M$199.0M$231.0M—$150.0M
Lessee Operating Lease Liability Undiscounted Excess Amount—$106.0M$98.0M$102.0M—$87.0M
2028—$500.0M$500.0M$500.0M—$1.1B
2029—$1.1B$1.2B$1.1B—$1.5B
2030—$1.5B$1.5B$1.5B—$1.0B
2027—$1.4B$1.4B$1.4B—$500.0M
Remainder of 2026—$1.2B$0.0——$1.4B
Thereafter—$6.4B$6.4B$6.4B—$5.4B
Strategic investments$1.6B$1.5B$1.6B$1.6B$1.9B$1.8B
Operating Lease Weighted Average Discount Rate Percent4.0%4.0%4.0%4.0%4.0%5.0%
Preferred Stock, Par or Stated Value Per Share$0.00$0.00$0.00$0.00$0.00$0.00
Preferred Stock, Shares Authorized100M100M100M100M100M100M
Number of revenue classifications—2.002.002.00—2.00
Time deposits, current and noncurrent$129.0M$131.0M$127.0M$104.0M$93.0M$85.0M
Time deposits$22.0M$17.0M$17.0M$7.0M$5.0M$6.0M
Treasury stock, shares (in shares)337M356M378M400M423M457M
Unrecognized tax benefits$2.3B$2.4B$2.4B$2.5B$2.5B$2.5B
Remainder of Fiscal Year 2024—$1.2B$0.0$33.0M—$1.4B
Weighted-Average Discount Rate - Finance Leases5.0%5.0%5.0%5.0%5.0%5.0%

Non-Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Finance lease liabilities$18.0M$15.0M$11.0M$12.0M$10.0M$10.0M
Finance Lease Liabilities (Total)$23.0M$21.0M$16.0M$17.0M$17.0M$15.0M
Operating Lease Liability Payments - 2026 (Lessee)—$103.0M$103.0M$113.0M—$96.0M
Operating Lease Liability Payments - 2027 (Lessee)—$103.0M$103.0M$113.0M—$96.0M
Operating Lease Liability Payments - 2028 (Lessee)—$89.0M$89.0M$96.0M—$82.0M
Long-term debt$9.9B$11.4B$11.3B$11.3B$10.0B$9.4B
Operating lease liabilities, non-current$629.0M$599.0M$565.0M$575.0M$548.0M$505.0M
Operating Lease Liabilities (Total)$764.0M$738.0M$701.0M$719.0M$696.0M$652.0M
Other non-current liabilities$2.9B$3.0B$3.2B$3.4B$3.5B$3.5B
Secured Borrowings Cash Right to Reclaim$7.0M$55.0M$300.0M$195.0M$122.0M$24.0M
Total liabilities$58.3B$61.0B$59.6B$59.6B$59.9B$60.5B