ETSYHIGH SIGNALFINANCIAL10-K

Etsy experienced a dramatic deterioration in profitability with net income falling 46% despite revenue growth, while stockholders' equity deficit expanded significantly to -$1.1B.

The disconnect between growing revenue (+21%) and plummeting profits (-46%) suggests severe margin compression or unsustainable cost increases that investors should investigate immediately. The expanding negative stockholders' equity position indicates potential financial structure concerns that could constrain future strategic flexibility.

Comparing 2026-02-19 vs 2025-02-19View on EDGAR →
FINANCIAL ANALYSIS

While Etsy grew revenue 21% to $441M and strengthened its cash position 72% to $1.4B, profitability collapsed with net income declining 46% to $163M and operating income falling 30%. The balance sheet shows concerning trends with current liabilities doubling, total liabilities expanding 24%, and stockholders' equity deficit worsening to -$1.1B, suggesting potential capital structure stress despite the improved liquidity position.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+105%
$665.1M$1.4B

Current liabilities surged 105% — significant near-term obligations; verify ability to meet short-term debt.

Cash & Equivalents
Balance Sheet
+72.1%
$811.2M$1.4B

Cash position surged 72.1% — strong cash generation or capital raise providing significant financial cushion.

Current Assets
Balance Sheet
+47.7%
$1.3B$2.0B

Current assets grew 47.7% — improving short-term liquidity or inventory/receivables build.

Net Income
P&L
-46.3%
$303.3M$163.0M

Net income declined 46.3% — review whether driven by operations, interest costs, or non-recurring items.

Stockholders Equity
Balance Sheet
-44.7%
-$758.9M-$1.1B

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Operating Income
P&L
-30%
$380.2M$266.2M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Total Liabilities
Balance Sheet
+23.6%
$3.2B$3.9B

Liabilities increased 23.6% — monitor debt-to-equity ratio and interest coverage.

Revenue
P&L
+20.9%
$365.0M$441.2M

Revenue growing 20.9% — solid top-line momentum, watch margins for quality of growth.

Total Assets
Balance Sheet
+16.9%
$2.4B$2.8B

Asset base grew 16.9% — expansion through organic growth, acquisitions, or capital deployment.

LANGUAGE CHANGES
NEW — 2026-02-19
PRIOR — 2025-02-19
ADDED
For example, a reference to 2025 is a reference to the year ended December 31, 2025.
See Part II, Item 7, Management s Discussion and Analysis of Financial Condition and Results of Operations Key Operating and Financial Metrics and Non-GAAP Financial Measures for the definitions of the following terms used in this Annual Report: active buyer, active seller, Adjusted EBITDA, Adjusted EBITDA margin, currency-neutral GMS, free cash flow, GMS, revenue take rate, and U.S.
If we are unable to maintain and expand that trust and retain our existing buyers and sellers and activate new ones, our business could be adversely affected.
Our payments systems have both operational and compliance risks, including in-house execution risk and dependence on third-party service providers.
Our ability to recruit and retain a talented and broadly diverse group of employees and deploy that talent effectively is important to our success.
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REMOVED
For example, a reference to 2024 is a reference to the year ended December 31, 2024.
See Part II, Item 7, Management s Discussion and Analysis of Financial Condition and Results of Operations Key Operating and Financial Metrics for the definitions of the following terms used in this Annual Report: active buyer, active seller, Adjusted EBITDA, Adjusted EBITDA margin, GMS, GMS ex-U.S.
If we are unable to retain our existing buyers and sellers and activate new ones, our financial performance could decline.
Our payments systems have both operational and compliance risks, including in-house execution risk, dependency on third-party providers, and a complex landscape of evolving laws, regulations, rules, and standards.
Our ability to recruit and retain a talented and broadly diverse group of employees and retain key employees is important to our success.
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