Airbnb Inc. reported its fourth-quarter earnings, revealing a revenue of $2.48 billion, marking an 11.81% year-over-year increase and exceeding analyst expectations by $60 million. The company posted earnings per share (EPS) of $0.73, which is a decline of 3.95% year-over-year but still beat estimates by $0.15. The net income for the quarter reached $461 million, resulting in a net income margin of 19%. Additionally, Airbnb's adjusted EBITDA was reported at $765 million, up 4% year-over-year, and free cash flow stood at $458 million. Following the announcement, Airbnb's stock surged by 14%, reflecting positive market sentiment towards the company's performance. In a related development, Roku Inc. also filed for a mixed shelf offering, although the size of the offering was not disclosed.