Airbnb(US:ABNB) Benzinga·2026-01-05 15:01Core Insights - The article emphasizes the importance of thorough company analysis in the competitive business landscape, specifically focusing on Airbnb's performance in the Hotels, Restaurants & Leisure industry compared to its competitors [1] Company Overview - Airbnb, founded in 2008, is the largest online alternative accommodation travel agency, offering over 8 million active listings globally as of December 31, 2024 [2] - Revenue distribution in 2024: 45% from North America, 37% from Europe, the Middle East, and Africa, 9% from Latin America, and 9% from Asia-Pacific [2] Financial Metrics Comparison - Airbnb's Price to Earnings (P/E) ratio is 31.67, which is 0.38x lower than the industry average, indicating potential undervaluation [3] - The Price to Book (P/B) ratio of 9.37 is below the industry average by 0.29x, suggesting the stock may be undervalued based on book value [3] - The Price to Sales (P/S) ratio of 7.0 is 2.11x the industry average, indicating potential overvaluation in relation to sales performance [3] - Return on Equity (ROE) stands at 16.76%, which is 21.9% below the industry average, suggesting inefficiency in profit generation [3] - EBITDA of $1.62 billion is 0.6x below the industry average, indicating lower profitability or financial challenges [7] - Gross profit of $3.55 billion is 1.36x above the industry average, indicating stronger profitability from core operations [7] - Revenue growth of 9.73% is higher than the industry average of 5.53%, showcasing strong demand for Airbnb's services [7] Debt-to-Equity Ratio - Airbnb has a debt-to-equity ratio of 0.26, indicating a lower reliance on debt financing compared to its top 4 peers, which is viewed positively by investors [10]