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VACMarriott Vacations Worldwide Corporation
$100.85$3.5B
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  4. Financial Ratios

Marriott Vacations Worldwide Corporation (VAC) Financial Ratios

Latest Ratios: P/E Ratio -11.4x · EV/EBITDA 12.1x · ROE -13.9%. (2009–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

VAC 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$3.5B$2.0B$3.8B$3.7B$6.1B$7.3B$5.7B$5.7B$2.4B$3.7B$2.4B
Enterprise Value$8.5B$7.0B$8.8B$8.6B$10.6B$11.5B$9.6B$9.7B$6.0B$4.4B$3.0B
P/E Ratio →-11.42—16.0113.5215.56149.54—41.5443.5215.9317.57
P/S Ratio0.690.400.760.781.311.881.971.350.811.721.33
P/B Ratio1.771.011.551.552.442.452.121.890.693.602.66
P/FCF——25.5432.3913.3124.7221.9917.0542.0632.2922.88
P/OCF123.7071.9118.4415.9211.6521.3318.9815.0024.7126.3817.10

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

VAC 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—1.401.771.822.272.953.312.282.022.031.66
EV / EBITDA12.0710.0012.7111.9011.3918.82—13.7615.9615.7312.45
EV / EBIT15.31—18.8215.8215.1239.39—27.1838.1217.7314.50
EV / FCF——59.5275.3523.1638.7237.0428.87104.9938.2028.48

VAC 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 Margin15.1%15.1%37.3%38.5%42.6%37.4%24.1%39.2%37.1%35.0%39.0%
Operating Margin11.0%11.0%11.0%12.4%17.1%11.9%—13.2%10.5%11.9%12.1%
Net Profit Margin-6.1%-6.1%4.4%5.4%8.4%1.3%-9.5%3.2%1.9%10.8%7.6%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-13.9%-13.9%9.0%10.4%14.3%1.7%-9.6%4.2%2.4%24.1%14.6%
ROA-3.1%-3.1%2.2%2.6%4.1%0.5%-3.0%1.5%0.9%9.0%5.7%
ROIC5.7%5.7%5.6%6.2%8.5%5.1%—6.0%5.3%12.1%11.1%
ROCE6.1%6.1%6.5%7.0%9.6%5.6%—7.0%6.1%12.0%11.4%

VAC Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity2.892.892.142.162.011.501.641.411.101.050.81
Debt / EBITDA8.188.187.547.135.417.37—6.0410.183.893.06
Net Debt / Equity—2.522.062.061.801.391.451.311.030.660.65
Net Debt / EBITDA7.147.147.266.784.856.81—5.639.572.442.45
Debt / FCF——33.9742.969.8514.0015.0511.8262.935.915.60
Interest Coverage-0.77-0.772.893.745.931.77-1.272.702.9125.0023.00

VAC Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio17.7417.743.143.053.033.045.404.593.374.704.45
Quick Ratio17.7417.742.582.562.532.474.293.602.613.812.91
Cash Ratio3.493.490.150.190.400.270.720.320.200.920.32
Asset Turnover—0.520.510.490.480.400.320.460.330.770.76
Inventory Turnover——4.234.594.053.392.732.892.163.561.55
Days Sales Outstanding—217.10207.74210.65195.20218.0618.9714.23290.60201.8166.17

VAC 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 Yield3.1%5.5%2.8%2.9%1.6%0.3%0.8%1.4%2.1%1.0%1.4%
Payout Ratio——49.1%41.7%25.3%46.9%—58.7%92.7%16.2%24.8%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield——6.2%7.4%6.4%0.7%—2.4%2.3%6.3%5.7%
FCF Yield——3.9%3.1%7.5%4.0%4.5%5.9%2.4%3.1%4.4%
Buyback Yield1.8%3.0%1.5%7.7%11.5%1.1%1.4%8.1%4.0%2.3%7.5%
Total Shareholder Yield4.9%8.5%4.3%10.6%13.2%1.4%2.2%9.5%6.1%3.4%9.0%
Shares Outstanding—$35M$42M$44M$45M$43M$41M$45M$34M$28M$28M

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetStrained
Cash FlowMixed
Top Statement Risk

High leverage and negative margins

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Margin Volatility Masks Underlying Earning Power

Gross margin swung from 91.3% in 2024Q3 to 17.3% in 2026Q2, while net margin recovered to 5.8% from -32.6% in 2025Q4, per reported financials, indicating non-recurring items distort profitability.

The extreme gross margin volatility—peaking at 91.3% in 2024Q3 and collapsing to 13.5% in 2026Q1—suggests that revenue mix shifts and one-time items, likely including inventory sales or impairments, are obscuring the underlying profitability of the recurring exchange and management fee streams. Operating margin has been more stable, hovering between 8.9% and 13.1% over the last four quarters, which may better reflect the core business's earning power than the headline net margin. The negative net margin in 2025Q4 (-32.6%) appears to be a one-off event, as subsequent quarters returned to positive territory, but the persistence of high interest expenses continues to compress bottom-line results.

Return on Capital Remains Subdued

ROIC has stayed below 2% for nine of the last ten quarters, with 2026Q2 at 1.7%, while ROE turned negative at -13.9% in 2025Q4, as per reported figures, indicating limited capital efficiency.

The consistently low ROIC—averaging around 1.4% over the past two years—suggests that the company is not generating adequate returns on its substantial invested capital base, which includes $3.0B in goodwill and significant resort inventory. The spike to 9.1% in 2024Q3 appears anomalous, likely driven by a one-time gain or favorable revenue recognition, and does not represent sustainable performance. ROE's decline to -13.9% in 2025Q4 reflects the net loss that quarter, but even in profitable quarters, ROE has remained in the low single digits, indicating that shareholder equity is not being efficiently deployed to generate returns.

Working Capital Cycle Stretches to Uncomfortable Levels

Cash conversion cycle expanded from 243 days in 2024Q4 to 287 days in 2025Q3, with DSO reaching 175 days, as reported in financial statements, indicating deteriorating working capital efficiency.

The cash conversion cycle has been volatile, ranging from 146 days in 2025Q4 to 287 days in 2025Q3, with the most recent quarter at 154 days. The elevated DSO, which peaked at 217 days in 2024Q2, reflects the company's practice of financing vacation ownership sales through long-term receivables, a structural feature of the timeshare model rather than a sign of collection issues. However, the sharp increase in DIO to 575 days in 2024Q3 suggests that inventory levels may be building, potentially indicating slower sales velocity or increased development activity. The negative working capital swings, including a $527M outflow in 2025Q3, highlight the cash-intensive nature of the business and the need for careful liquidity management.

Leverage Creeps Higher as Interest Coverage Weakens

Debt-to-equity rose from 2.14 in 2024Q4 to 2.65 in 2026Q2, while interest coverage fell to 3.65x from 3.95x, as per reported balance sheet data, indicating a tightening debt service cushion.

The gradual increase in leverage, with D/E climbing from 2.14 to 2.65 over six quarters, reflects both rising total debt ($5.5B) and eroding equity ($2.1B), the latter driven by cumulative net losses and dividend payments. Interest coverage, while still above 3x in the most recent quarter, dipped to 2.02x in 2026Q1 and turned negative in 2025Q4 (-10.27x) due to the net loss, suggesting that the company's ability to service debt is highly sensitive to earnings volatility. The D/EBITDA ratio of 27x in 2026Q2 is elevated compared to the peer average of around 12x, indicating that VAC carries a significantly higher debt burden relative to its cash generation, which may constrain financial flexibility.

Liquidity Cushion Thins Despite High Current Ratio

Cash dropped from $733M in 2025Q4 to $211M in 2026Q2, while the current ratio fell from 17.74 to 3.42, as per recent balance sheet data, indicating a shrinking liquidity buffer.

The current ratio remains above 3x, which appears healthy, but the rapid decline in cash reserves—a 71% drop in two quarters—suggests that the company is consuming its liquidity buffer to fund operations and debt service. The quick ratio of 2.87 in 2026Q2 indicates that even without inventory, current assets can cover current liabilities, but the reliance on receivables (DSO of 118 days) means that a deterioration in collection could quickly strain liquidity. The negative free cash flow in four of the last ten quarters, combined with dividends and buybacks consuming nearly all operating cash flow, suggests that the company may need to rely on external financing or asset sales to maintain liquidity under stress.

Valuation Discount Reflects Leverage and Margin Gap

VAC trades at 12.81x EV/EBITDA versus HGV's 12.39x and TNL's 10.85x, but its negative P/E of -13.14 and ROE of 3.8% lag peers, as per reported data, indicating a mixed valuation picture.

On an EV/EBITDA basis, VAC appears fairly valued relative to peers, with a multiple slightly above HGV and TNL, which may reflect the market's recognition of its integrated exchange network and brand licensing advantages. However, the negative P/E and significantly lower ROE (3.8% vs HGV's 13.3%) suggest that the market is pricing in higher risk or lower earnings quality, likely due to the company's elevated leverage and margin volatility. The forward P/E of 15.60 implies that the market expects earnings to recover, but the gap between VAC's ROIC (1.7%) and peers (5-13%) indicates that the company is not yet generating comparable returns on invested capital, which may justify a discount.

EV/EBITDA Misapplied to Timeshare Model

EV/EBITDA of 12.81x appears reasonable, but it obscures the high working capital intensity and securitization dynamics of the timeshare model, as per reported financials, warranting a cash-flow-based valuation approach.

The most commonly misapplied ratio for VAC is EV/EBITDA, which fails to capture the significant working capital swings and the impact of loan loss provisions that are central to the vacation ownership business. EBITDA does not account for the cash outflows required to finance inventory and receivables, which have absorbed $1.2B over the past ten quarters, nor does it reflect the non-cash provision for loan losses that can distort earnings. A more appropriate metric would be price-to-adjusted free cash flow, which accounts for the cash conversion cycle and the true cash generation of the sales and financing operations, or EV/EBITDAR, which adjusts for the rental and maintenance fee obligations that are integral to the resort model.

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VAC — Frequently Asked Questions

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

What is Marriott Vacations Worldwide Corporation's P/E ratio?

Marriott Vacations Worldwide Corporation's current P/E ratio is -11.4x. The historical average is 34.9x.

What is Marriott Vacations Worldwide Corporation's EV/EBITDA?

Marriott Vacations Worldwide Corporation's current EV/EBITDA is 12.1x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 13.0x.

What is Marriott Vacations Worldwide Corporation's ROE?

Marriott Vacations Worldwide Corporation's return on equity (ROE) is -13.9%. The historical average is 3.0%.

Is VAC stock overvalued?

Based on historical data, Marriott Vacations Worldwide Corporation is trading at a P/E of -11.4x. Compare with industry peers and growth rates for a complete picture.

What is Marriott Vacations Worldwide Corporation's dividend yield?

Marriott Vacations Worldwide Corporation's current dividend yield is 3.13%.

What are Marriott Vacations Worldwide Corporation's profit margins?

Marriott Vacations Worldwide Corporation has 15.1% gross margin and 11.0% operating margin. Operating margin between 10-20% is typical for established companies.

How much debt does Marriott Vacations Worldwide Corporation have?

Marriott Vacations Worldwide Corporation's Debt/EBITDA ratio is 8.2x, indicating high leverage. A ratio above 4x may signal elevated financial risk.