WallStSmart

Airbnb Inc (ABNB)vsBooking Holdings Inc (BKNG)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Booking Holdings Inc generates 115% more annual revenue ($28.24B vs $13.16B). BKNG leads profitability with a 25.5% profit margin vs 20.4%. BKNG appears more attractively valued with a PEG of 0.64. BKNG earns a higher WallStSmart Score of 76/100 (B+).

ABNB

Strong Buy

72

out of 100

Grade: B

Growth: 8.7Profit: 8.0Value: 5.3Quality: 5.0
Piotroski: 3/9Altman Z: 1.22

BKNG

Strong Buy

76

out of 100

Grade: B+

Growth: 8.0Profit: 10.0Value: 6.7Quality: 7.5
Piotroski: 4/9Altman Z: 4.05
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ABNBUndervalued (+29.7%)

Margin of Safety

+29.7%

Fair Value

$235.91

Current Price

$166.22

$69.69 discount

UndervaluedFair: $235.91Overvalued
BKNGUndervalued (+10.9%)

Margin of Safety

+10.9%

Fair Value

$188.41

Current Price

$167.90

$20.51 discount

UndervaluedFair: $188.41Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ABNB6 strengths · Avg: 8.7/10
Return on EquityProfitability
34.5%10/10

Every $100 of equity generates 35 in profit

Market CapQuality
$101.91B9/10

Large-cap with strong market position

Profit MarginProfitability
20.4%9/10

Keeps 20 of every $100 in revenue as profit

Operating MarginProfitability
21.0%8/10

Strong operational efficiency at 21.0%

Revenue GrowthGrowth
16.5%8/10

16.5% revenue growth

EPS GrowthGrowth
33.4%8/10

Earnings expanding 33.4% YoY

BKNG6 strengths · Avg: 9.8/10
Return on EquityProfitability
225.7%10/10

Every $100 of equity generates 226 in profit

Operating MarginProfitability
34.4%10/10

Strong operational efficiency at 34.4%

EPS GrowthGrowth
130.0%10/10

Earnings expanding 130.0% YoY

Debt/EquityHealth
-1.9210/10

Conservative balance sheet, low leverage

Altman Z-ScoreHealth
4.0510/10

Safe zone — low bankruptcy risk

Market CapQuality
$130.68B9/10

Large-cap with strong market position

Areas to Watch

ABNB4 concerns · Avg: 3.8/10
PEG RatioValuation
1.594/10

Expensive relative to growth rate

P/E RatioValuation
38.3x4/10

Premium valuation, high expectations priced in

Price/BookValuation
12.6x4/10

Trading at 12.6x book value

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

BKNG0 concerns · Avg: 0/10

No major concerns identified

Comparative Analysis Report

WallStSmart Research

Bull Case : ABNB

The strongest argument for ABNB centers on Return on Equity, Market Cap, Profit Margin. Profitability is solid with margins at 20.4% and operating margin at 21.0%. Revenue growth of 16.5% demonstrates continued momentum.

Bull Case : BKNG

The strongest argument for BKNG centers on Return on Equity, Operating Margin, EPS Growth. Profitability is solid with margins at 25.5% and operating margin at 34.4%. PEG of 0.64 suggests the stock is reasonably priced for its growth.

Bear Case : ABNB

The primary concerns for ABNB are PEG Ratio, P/E Ratio, Price/Book.

Bear Case : BKNG

No major red flags identified for BKNG, but monitor valuation.

Key Dynamics to Monitor

ABNB profiles as a growth stock while BKNG is a mature play — different risk/reward profiles.

ABNB carries more volatility with a beta of 1.16 — expect wider price swings.

ABNB is growing revenue faster at 16.5% — sustainability is the question.

BKNG generates stronger free cash flow (3.6B), providing more financial flexibility.

Bottom Line

BKNG scores higher overall (76/100 vs 72/100), backed by strong 25.5% margins. ABNB offers better value entry with a 29.7% margin of safety. Both earn "Strong Buy" and "Strong Buy" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Airbnb Inc

CONSUMER CYCLICAL · TRAVEL SERVICES · USA

Airbnb, Inc. is an American company that operates an online marketplace for lodging, primarily homestays for vacation rentals, and tourism activities, based in San Francisco, California.

Booking Holdings Inc

CONSUMER CYCLICAL · TRAVEL SERVICES · USA

Booking Holdings Inc. is an American travel technology company organized in Delaware and based in Norwalk, Connecticut, that owns and operates several travel fare aggregators and travel fare metasearch engines including namesake and flagship Booking.com, Priceline.com, Agoda.com, Kayak.com, Cheapflights, Rentalcars.com, Momondo, and OpenTable.

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