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Airbnb ABNB Host guarantee program, maximum

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Other financials

Income statement

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Revenue$3.6B+16.5%
Gross profit$3.0B+16.6%
Operating income$758.0M+23.9%
Net income$816.0M+27.1%
EPS (diluted)$1.37+33.0%

Balance sheet

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Cash & equivalents$19.0B+3.3%
Total debt$2.5B+9.4%
Total equity$7.8B+0.2%
Total assets$28.8B+6.5%

Cash flow

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Operating cash flow$1.3B+30.3%
CapEx$15.0M+150%
Free cash flow$1.3B+36.7%

Valuation

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Market cap$106.63B+47.2%
Enterprise value$90.07B+60.1%
P/E39.6×+12.0×
P/S8.1×+1.8×

Profitability

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Gross margin82.9%-0.3pp
Operating margin20.8%-1.7pp
Net margin20.4%-2.2pp
FCF margin44.2%+2.8pp

Returns & leverage

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Return on equity34.5%+1.3pp
Debt / equity0.3×0.0×
Current ratio1.4×+0.2×

Where this comes from

Reported directly by Airbnb in its filing.

Tagged under the XBRL concept abnb:CommitmentsHostGuaranteeProgramMaximum.

The source filing: Airbnb’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 4:04 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001559720-26-000027

The Company offers the Host Damage Protection program, which reimburses hosts up to $3 million for direct physical loss or damage to a host’s property caused by guests during a confirmed Airbnb stay if the guest fails to pay for the damage. The Company retains risk and also maintains insurance from third parties on a per claim basis to protect the Company’s financial exposure under this program. The Company also maintains Host Liability Insurance (“HLI”) and Experiences & Services Liability Insurance (“ELI”). HLI and ELI each consist of commercial general liability insurance policies, with the Company as named insured and hosts and their landlords as additional insureds. HLI provides coverage up to $1 million per Airbnb stay and ELI provides coverage up to $1 million per guest per Experience. Each coverage includes various market standard conditions, limitations, and exclusions.

Item 1. Condensed Consolidated Financial Statements

FAQ

What is Airbnb's host guarantee program, maximum?
Airbnb (ABNB) reported host guarantee program, maximum of $3M in Q2 2026.
How has Airbnb's host guarantee program, maximum changed year-over-year?
Airbnb's host guarantee program, maximum decreased by 0.0% year-over-year, from $3M to $3M.
What does host guarantee program, maximum mean?
Host guarantee program, maximum as reported by Airbnb, Inc. Class A Common Stock.

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