ETSY workspace
build ETSY_1Q26 · synced 2026-07-06 · tieouts computed locally (no tieouts.json in build)
| Balance Sheet · line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|
| Cash and cash equivalentsCashAndCashEquivalentsAtCarryingValue | 443,293 | 1,244,099 | 780,196 | 921,278 | 914,323 | 811,178 | 1,395,836 |
| Short-term investmentsAvailableForSaleSecuritiesDebtSecuritiesCurrent | 373,959 | 425,119 | 204,416 | 250,413 | 236,118 | 228,322 | 224,088 |
| Accounts receivable, netAccountsReceivableNetCurrent | 15,386 | 22,605 | 27,266 | 27,888 | 24,734 | 8,702 | 8,690 |
| Prepaid and other current assetsPrepaidExpenseAndOtherAssetsCurrent | 38,614 | 56,152 | 109,417 | 80,203 | 129,884 | 89,931 | 127,367 |
| Total current assetsAssetsCurrent | 921,038 | 1,894,781 | 1,341,501 | 1,513,743 | 1,570,446 | 1,327,691 | 1,960,983 |
| Σ vs disclosed | +49,786 | +146,806 | +220,206 | +233,961 | +265,387 | +189,558 | +205,002 |
| Restricted cashRestrictedCash | 5,341 | 5,341 | 5,341 | 5,341 | — | 0 | 8,524 |
| Property and equipment, netPropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization | 144,864 | 112,495 | 275,062 | 249,744 | 249,794 | 236,706 | 229,197 |
| GoodwillGoodwill | 138,731 | 140,810 | 1,371,064 | 137,724 | 138,377 | 137,089 | 38,067 |
| Intangible assets, netFiniteLivedIntangibleAssetsNet | 199,236 | 187,449 | 607,170 | 535,406 | 457,140 | 413,898 | 297,352 |
| Deferred tax assetsDeferredIncomeTaxAssetsNet | 14,257 | 115 | 95,863 | 121,506 | 137,776 | 145,630 | 119,310 |
| Long-term investmentsAvailableForSaleSecuritiesDebtSecuritiesNoncurrent | 89,343 | 39,094 | 85,034 | 29,137 | 86,676 | 111,725 | 134,376 |
| Other assetsOtherAssetsNoncurrent | 29,542 | 24,404 | 50,774 | 42,360 | 45,191 | 45,043 | 39,445 |
| Total assetsAssets | 1,542,352 | 2,404,489 | 3,831,809 | 2,634,961 | 2,685,400 | 2,417,782 | 2,827,254 |
| Σ vs disclosed | +921,038 | +1,894,781 | +1,341,501 | +1,513,743 | +1,570,446 | +1,327,691 | +1,960,983 |
| Accounts payableAccountsPayableCurrent | 26,324 | 40,883 | 28,007 | 28,757 | 29,920 | 25,979 | 28,810 |
| Accrued expensesAccruedLiabilitiesCurrent | 88,345 | 232,352 | 328,118 | 331,234 | 353,553 | 374,947 | 393,015 |
| Short-term debt, netShortTermBorrowings | — | — | — | — | — | 0 | 649,008 |
| Finance lease obligations—currentFinanceLeaseLiabilityCurrent | 8,275 | 8,537 | 2,418 | 4,731 | 6,079 | 6,148 | — |
| Deferred revenueContractWithCustomerLiabilityCurrent | 7,617 | 11,264 | 12,339 | 14,008 | 14,635 | 19,213 | 27,049 |
| Other current liabilitiesOtherLiabilitiesCurrent | 8,181 | 14,822 | 24,500 | 19,064 | 41,207 | 49,268 | 60,735 |
| Total current liabilitiesLiabilitiesCurrent | 188,528 | 454,664 | 615,588 | 631,755 | 710,781 | 665,113 | 1,363,619 |
| Σ vs disclosed | +49,786 | +146,806 | +220,206 | +233,961 | +265,387 | +189,558 | +205,002 |
| Finance lease obligations—net of current portionFinanceLeaseLiabilityNoncurrent | 53,611 | 44,979 | 110,283 | 105,699 | 99,620 | 93,482 | 93,482 |
| Deferred tax liabilitiesDeferredIncomeTaxLiabilitiesNet | 64,497 | 58,481 | 79,484 | 44,735 | 13,192 | 7,957 | 8,808 |
| Long-term debt, netLongTermDebt | 785,126 | 1,062,299 | 2,275,418 | 2,279,640 | 2,283,817 | 2,288,083 | 2,333,230 |
| Other liabilitiesOtherLiabilitiesNoncurrent | 43,956 | 41,642 | 122,417 | 120,406 | 121,705 | 122,013 | 126,210 |
| Total liabilitiesLiabilities | 1,135,718 | 1,662,065 | 3,203,190 | 3,182,235 | 3,229,115 | 3,176,648 | 3,925,349 |
| Σ vs disclosed | +188,528 | +454,664 | +615,588 | +631,755 | +710,781 | +665,113 | +1,363,619 |
| Common stock ($0.001 par value, 1,400,000 shares authorized as of December 31, 2025 and 2024; 97,031 and 108,540 shares issued and outstanding as of December 31, 2025 and 2024, respectively)CommonStockValue | 119 | 126 | 127 | 125 | 119 | 109 | 97 |
| Preferred stock ($0.001 par value, 25,000 shares authorized as of December 31, 2025 and 2024)PreferredStockValue | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Additional paid-in capitalAdditionalPaidInCapital | 642,628 | 883,166 | 631,762 | 815,085 | 1,081,026 | 1,322,809 | 1,532,204 |
| Accumulated deficitRetainedEarningsAccumulatedDeficit | -227,414 | -146,819 | 71,744 | -1,048,267 | -1,357,390 | -1,784,037 | -2,404,020 |
| Accumulated OCIAccumulatedOtherComprehensiveIncomeLossNetOfTax | -8,699 | 5,951 | -75,014 | -314,217 | -267,470 | -297,747 | -226,376 |
| Total equityStockholdersEquity | 406,634 | 742,424 | 628,619 | -547,274 | -543,715 | -758,866 | -1,098,095 |
| Σ vs disclosed | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
| Total liabilities and stockholders’ deficitLiabilitiesAndStockholdersEquity | 1,542,352 | 2,404,489 | 3,831,809 | 2,634,961 | 2,685,400 | 2,417,782 | 2,827,254 |
| Σ vs disclosed | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
✓ column ties. ±X annual non-tie → blocking. ±X quarter / YTD non-tie → expected artifact (muted, never red). Values in $ thousands.
Decision queue
Conflicting vintages whose concept maps to a rendered statement line — the cards that touch the model.
AccountsPayableCurrent @ 2025-12-31
spread 3.74% · failed: most_recent_wins (spread=3.74%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/AccountsPayableCurrent · 2025-12-31
overrides:
AccountsPayableCurrent:
"2025-12-31":
value: 27732000
filing_date: 2026-04-29
note: "vintage chosen via fallback; most_recent_wins (spread=3.74%)"
AccruedLiabilitiesCurrent @ 2025-12-31
spread 12.93% · failed: most_recent_wins (spread=12.93%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/AccruedLiabilitiesCurrent · 2025-12-31
overrides:
AccruedLiabilitiesCurrent:
"2025-12-31":
value: 342200000
filing_date: 2026-04-29
note: "vintage chosen via fallback; most_recent_wins (spread=12.93%)"
AssetImpairmentCharges @ 2025-06-30
spread · failed: most_recent_wins (spread=100.00%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/AssetImpairmentCharges · 2025-06-30
overrides:
AssetImpairmentCharges:
"2025-06-30":
value: 0
filing_date: 2025-07-30
note: "vintage chosen via fallback; most_recent_wins (spread=100.00%)"
AssetImpairmentCharges @ 2025-09-30
spread · failed: most_recent_wins (spread=100.00%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/AssetImpairmentCharges · 2025-09-30
overrides:
AssetImpairmentCharges:
"2025-09-30":
value: 0
filing_date: 2025-10-29
note: "vintage chosen via fallback; most_recent_wins (spread=100.00%)"
CashAndCashEquivalentsAtCarryingValue @ 2025-03-31
spread 4.82% · failed: most_recent_wins (spread=4.82%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/CashAndCashEquivalentsAtCarryingValue · 2025-03-31
overrides:
CashAndCashEquivalentsAtCarryingValue:
"2025-03-31":
value: 617882000
filing_date: 2026-04-29
note: "vintage chosen via fallback; most_recent_wins (spread=4.82%)"
CashAndCashEquivalentsAtCarryingValue @ 2025-12-31
spread 2.89% · failed: most_recent_wins (spread=2.89%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/CashAndCashEquivalentsAtCarryingValue · 2025-12-31
overrides:
CashAndCashEquivalentsAtCarryingValue:
"2025-12-31":
value: 1355428000
filing_date: 2026-04-29
note: "vintage chosen via fallback; most_recent_wins (spread=2.89%)"
CostOfRevenue @ 2018-06-30
spread · failed: most_recent_wins (spread=47.63%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/CostOfRevenue · 2018-06-30
overrides:
CostOfRevenue:
"2018-06-30":
value: 45409000
filing_date: 2019-08-02
note: "vintage chosen via fallback; most_recent_wins (spread=47.63%)"
CostOfRevenue @ 2018-09-30
spread · failed: most_recent_wins (spread=64.87%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/CostOfRevenue · 2018-09-30
overrides:
CostOfRevenue:
"2018-09-30":
value: 46947000
filing_date: 2019-10-31
note: "vintage chosen via fallback; most_recent_wins (spread=64.87%)"
CostOfRevenue @ 2025-03-31
spread 12.63% · failed: most_recent_wins (spread=12.63%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/CostOfRevenue · 2025-03-31
overrides:
CostOfRevenue:
"2025-03-31":
value: 167801000
filing_date: 2026-04-29
note: "vintage chosen via fallback; most_recent_wins (spread=12.63%)"
CostOfRevenue @ 2025-06-30
spread · failed: most_recent_wins (spread=49.81%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/CostOfRevenue · 2025-06-30
overrides:
CostOfRevenue:
"2025-06-30":
value: 193548000
filing_date: 2025-07-30
note: "vintage chosen via fallback; most_recent_wins (spread=49.81%)"
CostOfRevenue @ 2025-09-30
spread · failed: most_recent_wins (spread=66.46%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/CostOfRevenue · 2025-09-30
overrides:
CostOfRevenue:
"2025-09-30":
value: 194645000
filing_date: 2025-10-29
note: "vintage chosen via fallback; most_recent_wins (spread=66.46%)"
DepreciationDepletionAndAmortization @ 2025-03-31
spread 37.01% · failed: most_recent_wins (spread=37.01%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/DepreciationDepletionAndAmortization · 2025-03-31
overrides:
DepreciationDepletionAndAmortization:
"2025-03-31":
value: 17189000
filing_date: 2026-04-29
note: "vintage chosen via fallback; most_recent_wins (spread=37.01%)"
EarningsPerShareDiluted @ 2018-06-30
spread · failed: most_recent_wins (spread=76.92%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/EarningsPerShareDiluted · 2018-06-30
overrides:
EarningsPerShareDiluted:
"2018-06-30":
value: 0.03
filing_date: 2019-08-02
note: "vintage chosen via fallback; most_recent_wins (spread=76.92%)"
EarningsPerShareDiluted @ 2018-09-30
spread · failed: most_recent_wins (spread=48.28%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/EarningsPerShareDiluted · 2018-09-30
overrides:
EarningsPerShareDiluted:
"2018-09-30":
value: 0.15
filing_date: 2019-10-31
note: "vintage chosen via fallback; most_recent_wins (spread=48.28%)"
EarningsPerShareDiluted @ 2025-06-30
spread · failed: most_recent_wins (spread=213.64%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/EarningsPerShareDiluted · 2025-06-30
overrides:
EarningsPerShareDiluted:
"2025-06-30":
value: 0.25
filing_date: 2025-07-30
note: "vintage chosen via fallback; most_recent_wins (spread=213.64%)"
EarningsPerShareDiluted @ 2025-09-30
spread · failed: most_recent_wins (spread=34.04%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/EarningsPerShareDiluted · 2025-09-30
overrides:
EarningsPerShareDiluted:
"2025-09-30":
value: 0.63
filing_date: 2025-10-29
note: "vintage chosen via fallback; most_recent_wins (spread=34.04%)"
FiniteLivedIntangibleAssetsNet @ 2025-12-31
spread 95.12% · failed: most_recent_wins (spread=95.12%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/FiniteLivedIntangibleAssetsNet · 2025-12-31
overrides:
FiniteLivedIntangibleAssetsNet:
"2025-12-31":
value: 14511000
filing_date: 2026-04-29
note: "vintage chosen via fallback; most_recent_wins (spread=95.12%)"
ForeignCurrencyTransactionGainLossBeforeTax @ 2018-06-30
spread · failed: most_recent_wins (spread=71.15%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/ForeignCurrencyTransactionGainLossBeforeTax · 2018-06-30
overrides:
ForeignCurrencyTransactionGainLossBeforeTax:
"2018-06-30":
value: -4450000
filing_date: 2019-08-02
note: "vintage chosen via fallback; most_recent_wins (spread=71.15%)"
ForeignCurrencyTransactionGainLossBeforeTax @ 2018-09-30
spread · failed: most_recent_wins (spread=87.45%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/ForeignCurrencyTransactionGainLossBeforeTax · 2018-09-30
overrides:
ForeignCurrencyTransactionGainLossBeforeTax:
"2018-09-30":
value: -373000
filing_date: 2019-10-31
note: "vintage chosen via fallback; most_recent_wins (spread=87.45%)"
ForeignCurrencyTransactionGainLossBeforeTax @ 2021-06-30
spread · failed: most_recent_wins (spread=141.12%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/ForeignCurrencyTransactionGainLossBeforeTax · 2021-06-30
overrides:
ForeignCurrencyTransactionGainLossBeforeTax:
"2021-06-30":
value: -2272000
filing_date: 2021-08-05
note: "vintage chosen via fallback; most_recent_wins (spread=141.12%)"
ForeignCurrencyTransactionGainLossBeforeTax @ 2021-09-30
spread · failed: most_recent_wins (spread=67.19%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/ForeignCurrencyTransactionGainLossBeforeTax · 2021-09-30
overrides:
ForeignCurrencyTransactionGainLossBeforeTax:
"2021-09-30":
value: 2698000
filing_date: 2021-11-04
note: "vintage chosen via fallback; most_recent_wins (spread=67.19%)"
ForeignCurrencyTransactionGainLossBeforeTax @ 2024-06-30
spread · failed: most_recent_wins (spread=56.27%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/ForeignCurrencyTransactionGainLossBeforeTax · 2024-06-30
overrides:
ForeignCurrencyTransactionGainLossBeforeTax:
"2024-06-30":
value: 4861000
filing_date: 2025-07-30
note: "vintage chosen via fallback; most_recent_wins (spread=56.27%)"
ForeignCurrencyTransactionGainLossBeforeTax @ 2024-09-30
spread · failed: most_recent_wins (spread=195.05%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/ForeignCurrencyTransactionGainLossBeforeTax · 2024-09-30
overrides:
ForeignCurrencyTransactionGainLossBeforeTax:
"2024-09-30":
value: -16815000
filing_date: 2025-10-29
note: "vintage chosen via fallback; most_recent_wins (spread=195.05%)"
ForeignCurrencyTransactionGainLossBeforeTax @ 2025-06-30
spread · failed: most_recent_wins (spread=38.45%); unit_rescale (no factor of 1000 detected); sign_flip (no negation detected)
# company_memory/ForeignCurrencyTransactionGainLossBeforeTax · 2025-06-30
overrides:
ForeignCurrencyTransactionGainLossBeforeTax:
"2025-06-30":
value: -25444000
filing_date: 2025-07-30
note: "vintage chosen via fallback; most_recent_wins (spread=38.45%)"
+99 more — showing the first 24 of 123.
Footnote appendix (193)
Concepts that resolve to no rendered statement line (APIC adjustments, antidilutive shares, dimensional facts). Collapsed by default — these do not block the gate.
Show 193 appendix flags
Normalized line-item map
Soul (V1 §9): the app surfaces judgment, it never performs it silently. AI proposes; deterministic code detects; a human approves; git remembers. The accumulating rules + overrides + tag-map ledger IS the product — every flag carries its why, every row its provenance.