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BKNGBooking Holdings Inc.
$164.22$127.3B
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  3. BKNG
  4. Financial Ratios

Booking Holdings Inc. (BKNG) Financial Ratios

Latest Ratios: P/E Ratio 24.8x · EV/EBITDA 12.9x · ROE N/A. (1998–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

BKNG Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$127.3B$174.8B$169.2B$129.6B$80.7B$99.2B$91.7B$89.4B$82.7B$86.8B$73.4B
Enterprise Value$129.3B$176.9B$170.2B$132.3B$81.5B$99.4B$93.5B$92.1B$88.7B$93.8B$78.4B
P/E Ratio →24.8132.3628.7730.2226.3985.171557.5218.3720.6937.0834.37
P/S Ratio4.736.497.136.074.729.0613.495.935.696.856.83
P/B Ratio————29.0116.0618.7415.069.417.717.45
P/FCF14.0019.2421.4418.5113.0539.44—19.8716.8919.8520.07
P/OCF13.5218.5820.3317.6412.3235.191078.5118.3715.4918.6218.70

P/E links to full P/E history page with 30-year chart

BKNG EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—6.577.176.194.779.0713.766.126.117.407.30
EV / EBITDA12.8717.6020.4920.3514.2832.118499.2415.3915.3919.1424.40
EV / EBIT13.9320.9419.8220.7418.9055.25101.2914.8017.3920.1626.86
EV / FCF—19.4721.5618.9013.1839.50—20.4918.1221.4421.46

BKNG Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%98.1%96.1%
Operating Margin34.5%34.5%31.8%27.3%29.9%22.8%-9.3%35.5%36.8%35.8%27.1%
Net Profit Margin20.1%20.1%24.8%20.1%17.9%10.6%0.9%32.3%27.5%18.5%19.9%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE———22573.7%68.3%21.0%1.1%66.1%39.9%22.2%22.9%
ROA19.0%19.0%22.6%17.3%12.5%5.1%0.3%22.1%16.6%10.3%11.5%
ROIC———247.9%77.1%28.7%-6.1%34.1%24.2%20.5%15.4%
ROCE75.4%75.4%65.5%41.8%29.8%13.9%-3.7%30.4%26.0%23.3%17.6%

BKNG Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity————4.691.832.531.530.980.850.72
Debt / EBITDA1.921.922.062.272.283.641125.451.521.501.942.22
Net Debt / Equity————0.290.020.370.470.690.620.51
Net Debt / EBITDA0.210.210.110.410.140.05165.270.461.041.421.57
Debt / FCF—0.230.120.380.130.06—0.621.231.601.38
Interest Coverage5.235.236.637.1111.035.392.5923.4018.9718.3214.04

BKNG Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.331.331.311.281.862.103.561.832.362.581.89
Quick Ratio1.331.331.311.281.862.103.561.832.362.581.89
Cash Ratio1.071.071.030.951.461.793.231.361.772.121.50
Asset Turnover—0.920.860.880.670.460.310.700.640.500.54
Inventory Turnover———————————
Days Sales Outstanding—51.8049.1955.5747.6145.2328.4140.7038.2735.0629.22

BKNG Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield0.9%0.7%0.7%————————
Payout Ratio23.1%23.1%20.0%————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield4.0%3.1%3.5%3.3%3.8%1.2%0.1%5.4%4.8%2.7%2.9%
FCF Yield7.1%5.2%4.7%5.4%7.7%2.5%—5.0%5.9%5.0%5.0%
Buyback Yield5.1%3.7%3.8%8.0%8.2%0.2%1.4%9.2%7.2%2.1%1.4%
Total Shareholder Yield6.0%4.4%4.5%8.0%8.2%0.2%1.4%9.2%7.2%2.1%1.4%
Shares Outstanding—$816M$852M$913M$1.0B$1.0B$1.0B$1.1B$1.2B$1.2B$1.3B

Key Metrics

Growth RegimeDecelerating
ProfitabilityStable
Balance SheetMixed
Cash FlowStable
Top Statement Risk

Regulatory and margin pressure

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Margin Resilience Amidst Deceleration

Operating margin expanded to 34.0% in Q2 2026 from 33.1% a year earlier, as reported in financial statements, despite revenue growth slowing to 8.1% YoY, suggesting cost discipline remains intact.

The 100% gross margin is an accounting artifact of the agency model, where the cost of the room is borne by the hotelier. The real profitability lever is operating margin, which has held above 30% for the last four quarters, indicating that marketing spend efficiency is being maintained even as growth decelerates. However, the Q2 2026 EPS miss of $2.54 versus $4.49 estimate, per recent disclosures, suggests that below-the-line items or one-time costs may be pressuring net income, warranting a closer look at the bridge from operating to net margin.

Working Capital Efficiency and Seasonality

DSO improved to 49 days in Q2 2026 from 51 days a year earlier, as per SEC filings, while the current ratio dipped to 1.09, indicating tighter liquidity but still efficient receivables management.

The cash conversion cycle is not fully calculable due to missing DIO and DPO data, but the DSO trend suggests that the company is collecting payments faster, likely due to a shift toward the merchant model. The current ratio of 1.09 is the lowest in the ten-quarter series, reflecting increased short-term liabilities, possibly from higher deferred revenue or accrued expenses. This warrants monitoring, as a ratio below 1.0 could signal liquidity strain, though the company's substantial cash balance of $17.2B provides a buffer.

Leverage Creeps Higher as Debt Outpaces Cash

D/EBITDA rose to 7.87 in Q2 2026 from 7.77 a year earlier, based on reported figures, while interest coverage improved to 9.53 from 3.64, indicating higher debt but also stronger earnings coverage.

The D/EBITDA ratio is elevated, but it is distorted by the seasonal trough in EBITDA during Q2; the peak quarter (Q3) shows a much lower ratio of 4.24. Interest coverage has improved significantly from the Q1 2025 trough of 1.61, suggesting that the company's earnings are more than sufficient to service its debt. However, the negative equity of $10.8B, as per balance sheet data, is a result of aggressive buybacks, and while it does not indicate insolvency given the cash pile, it does increase financial risk if cash flows were to deteriorate.

Liquidity Buffer Thins but Remains Adequate

Current ratio fell to 1.09 in Q2 2026 from 1.17 a year earlier, as reported in financial statements, while cash of $17.2B covers only 83% of total debt, suggesting a tighter liquidity position.

The quick ratio equals the current ratio at 1.09, indicating that inventory is not a factor, consistent with the asset-light model. The decline in the current ratio is driven by an increase in current liabilities, likely from higher deferred revenue and accrued marketing costs. Despite the thinning buffer, the company's ability to generate strong operating cash flow (FCF margin of 49.6% in Q2 2026) provides a cushion, but investors should monitor whether the trend continues, as a ratio below 1.0 would signal potential stress.

Premium Valuation vs. Expedia Justified by Margins

BKNG trades at 16.74 EV/EBITDA versus EXPE's 11.56, as per market data, but its net margin of 26.5% in Q2 2026 far exceeds EXPE's 8.8%, justifying the premium.

The valuation gap between BKNG and EXPE reflects BKNG's superior profitability and stronger moat in the European independent hotel market. However, BKNG's forward P/E of 20.50 implies a significant earnings growth expectation, which may be challenged by the recent deceleration in revenue growth and regulatory pressures. Compared to ABNB, BKNG trades at a discount on EV/EBITDA (16.74 vs. 32.32), but ABNB's higher growth and asset-light model may warrant a premium. The market appears to be pricing BKNG as a high-quality compounder, but the EPS miss and regulatory overhang suggest that this premium could compress if margins deteriorate.

Misapplied Metric: Gross Margin

The 100% gross margin is often misinterpreted as a sign of extreme profitability, but it is an accounting artifact of the agency model, as per financial statements, and obscures the true cost of acquiring customers.

Analysts should focus on take rate (revenue as a percentage of gross bookings) and marketing efficiency (SG&A as a percentage of revenue) instead of gross margin. The reported gross margin of 100% is misleading because the cost of the travel service is borne by the hotelier, not BKNG. The real cost structure is dominated by performance marketing, which is expensed in SG&A. Therefore, a more accurate measure of profitability is operating margin, which has been stable around 30-40%, but even that may overstate scalability if marketing spend is considered a variable cost of sales rather than a discretionary expense.

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BKNG — Frequently Asked Questions

Quick answers to the most common questions about buying BKNG stock.

What is Booking Holdings Inc.'s P/E ratio?

Booking Holdings Inc.'s current P/E ratio is 24.8x. The historical average is 31.1x. This places it at the 32th percentile of its historical range.

What is Booking Holdings Inc.'s EV/EBITDA?

Booking Holdings Inc.'s current EV/EBITDA is 12.9x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 21.1x.

Is BKNG stock overvalued?

Based on historical data, Booking Holdings Inc. is trading at a P/E of 24.8x. This is at the 32th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Booking Holdings Inc.'s dividend yield?

Booking Holdings Inc.'s current dividend yield is 0.93% with a payout ratio of 23.1%.

What are Booking Holdings Inc.'s profit margins?

Booking Holdings Inc. has 100.0% gross margin and 34.5% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Booking Holdings Inc. have?

Booking Holdings Inc.'s Debt/EBITDA ratio is 1.9x, indicating moderate leverage. A ratio below 2x is generally considered financially healthy.