In the ever-evolving and intensely competitive business landscape, conducting a thorough company analysis is of utmost importance for investors and industry followers. In this article, we will carry out an in-depth industry comparison, assessing Airbnb (NASDAQ:ABNB) alongside its primary competitors in the Hotels, Restaurants & Leisure industry. By meticulously examining key financial metrics, market positioning, and growth prospects, we aim to offer valuable insights to investors and shed light on company's performance within the industry.
Airbnb Background
Airbnb is the world's largest online alternative accommodation travel agency; it also offers booking services for boutique hotels, experiences, and hotel-like services. Airbnb's platform offers over 9 million active accommodation listings. Listings from the company's 5 million-plus hosts are spread over almost every country in the world. In 2025, 42% of revenue was from North America, 39% from Europe, the Middle East, and Africa, 10% from Latin America, and 9% from Asia-Pacific. Transaction fees for online bookings account for all its revenue.
| Company | P/E | P/B | P/S | ROE | EBITDA (in billions) | Gross Profit (in billions) | Revenue Growth |
|---|---|---|---|---|---|---|---|
| Airbnb Inc | 31.89 | 9.40 | 6.54 | 4.06% | $0.27 | $2.29 | 12.02% |
| Royal Caribbean Group | 16.89 | 7.11 | 4.03 | 7.49% | $1.57 | $2.02 | 13.21% |
| Carnival Corp | 11.94 | 2.72 | 1.27 | 3.49% | $1.45 | $2.42 | 6.6% |
| Viking Holdings Ltd | 26.46 | 27.71 | 4.67 | 31.67% | $0.45 | $0.71 | 27.76% |
| Expedia Group Inc | 23.97 | 22.44 | 2.11 | 15.64% | $0.59 | $3.2 | 11.4% |
| Norwegian Cruise Line Holdings Ltd | 20.60 | 3.91 | 0.92 | 0.65% | $0.55 | $0.92 | 6.4% |
| Choice Hotels International Inc | 12.36 | 24.77 | 2.85 | 38.3% | $0.12 | $0.21 | 0.1% |
| Hilton Grand Vacations Inc | 45.21 | 2.54 | 0.73 | 3.59% | $0.25 | $2.34 | 3.82% |
| Global Business Travel Group Inc | 24.82 | 1.78 | 0.99 | 5.29% | $0.14 | $0.45 | 34.01% |
| Average | 22.78 | 11.62 | 2.2 | 13.27% | $0.64 | $1.53 | 12.91% |
Upon closer analysis of Airbnb, the following trends become apparent:
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At 31.89, the stock's Price to Earnings ratio significantly exceeds the industry average by 1.4x, suggesting a premium valuation relative to industry peers.
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With a Price to Book ratio of 9.4, significantly falling below the industry average by 0.81x, it suggests undervaluation and the possibility of untapped growth prospects.
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The stock's relatively high Price to Sales ratio of 6.54, surpassing the industry average by 2.97x, may indicate an aspect of overvaluation in terms of sales performance.
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The Return on Equity (ROE) of 4.06% is 9.21% below the industry average, suggesting potential inefficiency in utilizing equity to generate profits.
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The company has lower Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) of $270 Million, which is 0.42x below the industry average. This potentially indicates lower profitability or financial challenges.
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The company has higher gross profit of $2.29 Billion, which indicates 1.5x above the industry average, indicating stronger profitability and higher earnings from its core operations.
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The company's revenue growth of 12.02% is significantly below the industry average of 12.91%. This suggests a potential struggle in generating increased sales volume.
Debt To Equity Ratio

The debt-to-equity (D/E) ratio gauges the extent to which a company has financed its operations through debt relative to equity.
Considering the debt-to-equity ratio in industry comparisons allows for a concise evaluation of a company's financial health and risk profile, aiding in informed decision-making.
When evaluating Airbnb alongside its top 4 peers in terms of the Debt-to-Equity ratio, the following insights arise:
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When comparing the debt-to-equity ratio, Airbnb is in a stronger financial position compared to its top 4 peers.
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The company has a lower level of debt relative to its equity, indicating a more favorable balance between the two with a lower debt-to-equity ratio of 0.25.
Key Takeaways
The high P/E ratio of Airbnb suggests that investors are willing to pay a premium for its earnings compared to its peers in the Hotels, Restaurants & Leisure industry. With a low P/B ratio, Airbnb's stock is trading at a discount relative to its book value, indicating potential undervaluation. The high P/S ratio indicates that investors are valuing Airbnb's revenue more richly compared to its peers. On the other hand, Airbnb's low ROE, EBITDA, and revenue growth suggest weaker profitability and growth potential compared to industry peers, despite its high gross profit margin.
This article was generated by Benzinga's automated content engine and reviewed by an editor.
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