Booking Resort Co (TSE:324A) Return-on-Tangible-Equity: 6.51% (As of Jan. 2026) — 74% Below Median

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TSE:324A Booking Resort Co Ltd TSE:324A
20 GF Score
Price 円700.00
! 1 Warning Sign
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What is Booking Resort Co Return-on-Tangible-Equity?

Booking Resort Co TSE:324A 20 Return-on-Tangible-Equity is 6.51% as of Jan. 2026, which is 74% below its 10-year median of 24.79. GuruFocus rates TSE:324A with a GF Score™ of 20/100. The stock has 1 warning sign investors should review. Among 791 Travel & Leisure companies, Booking Resort Co ranks better than 71.93% on this metric.

Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. Booking Resort Co's annualized net income for the quarter that ended in Jan. 2026 was 円141 Mil. Booking Resort Co's average shareholder tangible equity for the quarter that ended in Jan. 2026 was 円2,169 Mil. Therefore, Booking Resort Co's annualized Return-on-Tangible-Equity for the quarter that ended in Jan. 2026 was 6.51%.

The historical rank and industry rank for Booking Resort Co's Return-on-Tangible-Equity or its related term are showing as below:

TSE:324A' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 18.69   Med: 24.79   Max: 32.53
Current: 18.69

During the past 4 years, Booking Resort Co's highest Return-on-Tangible-Equity was 32.53%. The lowest was 18.69%. And the median was 24.79%.

TSE:324A's Return-on-Tangible-Equity is ranked better than
71.93% of 791 companies
in the Travel & Leisure industry
Industry Median: 7.76 vs TSE:324A: 18.69

Booking Resort Co  (TSE:324A) Return-on-Tangible-Equity Explanation

Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.


Be Aware

Net Income is used.

Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.


Booking Resort Co Return-on-Tangible-Equity Related Terms


Booking Resort Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Booking Resort Co's Return-on-Tangible-Equity can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Booking Resort Co Return-on-Tangible-Equity Chart

Booking Resort Co Annual Data
Trend Apr23 Apr24 Apr25 Apr26
Return-on-Tangible-Equity
26.26 32.53 23.31 20.59

Booking Resort Co Quarterly Data
Apr23 Apr24 Oct24 Apr25 Jul25 Oct25 Jan26 Apr26
Return-on-Tangible-Equity Get a 7-Day Free Trial 0.00 16.45 40.89 6.51 8.87

TSE:324A vs BKNG, ABNB, RCL: Return-on-Tangible-Equity Comparison

For the Travel Services subindustry, Booking Resort Co's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Booking Resort Co Return-on-Tangible-Equity vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Booking Resort Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Booking Resort Co's Return-on-Tangible-Equity falls into.


TSE:324A
20GF Score
Booking Resort Co Ltd TSE:324A
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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Booking Resort Co Return-on-Tangible-Equity Calculation

Booking Resort Co's annualized Return-on-Tangible-Equity for the fiscal year that ended in Apr. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Apr. 2026 )  (A: Apr. 2025 )(A: Apr. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Apr. 2026 )  (A: Apr. 2025 )(A: Apr. 2026 )
=370.875/( (1898.445+1703.926 )/ 2 )
=370.875/1801.1855
=20.59 %

Booking Resort Co's annualized Return-on-Tangible-Equity for the quarter that ended in Jan. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Jan. 2026 )  (Q: Oct. 2025 )(Q: Jan. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Jan. 2026 )  (Q: Oct. 2025 )(Q: Jan. 2026 )
=141.268/( (2191.508+2147.355)/ 2 )
=141.268/2169.4315
=6.51 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

In the calculation of annual Return-on-Tangible-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Jan. 2026) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 6.51% mean?
Booking Resort Co (TSE:324A) has a Return-on-Tangible-Equity of 6.51% as of Jan. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Booking Resort Co and its competitors. This is 74% below median its historical median of 24.79. Over the past decade, Booking Resort Co's Return-on-Tangible-Equity has ranged from 18.69 to 32.53. According to the industry distribution chart, Booking Resort Co ranks #222 out of 791 companies in the Travel & Leisure industry, placing it in the top 28.1%.
Is Booking Resort Co's Return-on-Tangible-Equity too high?
Booking Resort Co's current Return-on-Tangible-Equity of 6.51% is 74% below median its 10-year median of 24.79. Over the past 10 years, this metric has ranged from a low of 18.69 to a high of 32.53. The Travel & Leisure industry median Return-on-Tangible-Equity is 7.76. Booking Resort Co's value of 6.51% is 16.1% below this industry median. Based on the distribution chart, Booking Resort Co ranks #222 out of 791 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Booking Resort Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Booking Resort Co's Return-on-Tangible-Equity compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Booking Resort Co ranks #222 out of 791 companies for Return-on-Tangible-Equity. This puts Booking Resort Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 7.76. Booking Resort Co's value of 6.51% is 16.1% below this benchmark. Historically, Booking Resort Co's own Return-on-Tangible-Equity has ranged from 18.69 to 32.53 over the past decade. While the company's 10-year median is 24.79 vs. the industry median of 7.76, Booking Resort Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Equity for a Travel & Leisure company?
The median Return-on-Tangible-Equity among Travel & Leisure companies is 7.76, based on 791 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Booking Resort Co's current Return-on-Tangible-Equity of 6.51% is 16.1% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Return-on-Tangible-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Booking Resort Co and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Equity is 7.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Booking Resort Co's current Return-on-Tangible-Equity is 6.51%, which is 74% below median its own 10-year median of 24.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Booking Resort Co stock overvalued right now?
Booking Resort Co (TSE:324A) has a current Return-on-Tangible-Equity of 6.51%. The current Return-on-Tangible-Equity is 6.51%, which is 74% below median its 10-year median of 24.79 and 16.1% below the Travel & Leisure industry median of 7.76. Booking Resort Co's overall GF Score™ is 20/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Booking Resort Co (TSE:324A), the current Return-on-Tangible-Equity is 6.51% as of Jan. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Booking Resort Co Business Description

Address 2-6-20 Umeda, 15th Floor, Osaka Kita-ku, Osaka, JPN, 530-0001
Booking Resort Co Ltd is engaged in Customer attraction support business to obtain accommodation reservations from travelers and Resort accommodation management business.
20GF Score

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Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円700.00
Price