Booking Resort Co (TSE:324A) ROE %: 6.39% (As of Jan. 2026) — 74% Below Median

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TSE:324A Booking Resort Co Ltd TSE:324A
20 GF Score
Price 円703.00
! 1 Warning Sign
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What is Booking Resort Co ROE %?

Booking Resort Co TSE:324A +0.43% 20 ROE % is 6.39% as of Jan. 2026, which is 74% below its 10-year median of 24.68. GuruFocus rates TSE:324A with a GF Score™ of 20/100. The stock has 1 warning sign investors should review. Among 820 Travel & Leisure companies, Booking Resort Co ranks better than 80.12% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Booking Resort Co's annualized net income for the quarter that ended in Jan. 2026 was 円141 Mil. Booking Resort Co's average Total Stockholders Equity over the quarter that ended in Jan. 2026 was 円2,212 Mil. Therefore, Booking Resort Co's annualized ROE % for the quarter that ended in Jan. 2026 was 6.39%.

The historical rank and industry rank for Booking Resort Co's ROE % or its related term are showing as below:

TSE:324A' s ROE % Range Over the Past 10 Years
Min: 18.38   Med: 24.68   Max: 32.38
Current: 18.38

During the past 4 years, Booking Resort Co's highest ROE % was 32.38%. The lowest was 18.38%. And the median was 24.68%.

TSE:324A's ROE % is ranked better than
80.12% of 820 companies
in the Travel & Leisure industry
Industry Median: 5.485 vs TSE:324A: 18.38

Booking Resort Co  (TSE:324A) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Jan. 2026 )
=Net Income/Total Stockholders Equity
=141.268/2211.5545
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(141.268 / 1449.376)*(1449.376 / 2841.8665)*(2841.8665 / 2211.5545)
=Net Margin %*Asset Turnover*Equity Multiplier
=9.75 %*0.51*1.285
=ROA %*Equity Multiplier
=4.97 %*1.285
=6.39 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Jan. 2026 )
=Net Income/Total Stockholders Equity
=141.268/2211.5545
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (141.268 / 170.356) * (170.356 / 164.324) * (164.324 / 1449.376) * (1449.376 / 2841.8665) * (2841.8665 / 2211.5545)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.8293 * 1.0367 * 11.34 % * 0.51 * 1.285
=6.39 %

Note: The net income data used here is four times the quarterly (Jan. 2026) net income data. The Revenue data used here is four times the quarterly (Jan. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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.


Be Aware

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % 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 ROE %s can be extremely high.


Booking Resort Co ROE % Related Terms


Booking Resort Co ROE % Historical Data

* Premium members only.

The historical data trend for Booking Resort Co's ROE % 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 ROE % Chart

Booking Resort Co Annual Data
Trend Apr23 Apr24 Apr25 Apr26
ROE %
26.10 32.38 23.26 20.14

Booking Resort Co Quarterly Data
Apr23 Apr24 Oct24 Apr25 Jul25 Oct25 Jan26 Apr26
ROE % Get a 7-Day Free Trial 0.00 16.43 40.84 6.39 8.52

TSE:324A vs BKNG, ABNB, RCL: ROE % Comparison

For the Travel Services subindustry, Booking Resort Co's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Booking Resort Co's ROE % distribution charts can be found below:

* The bar in red indicates where Booking Resort Co's ROE % falls into.


TSE:324A
20GF Score
Booking Resort Co Ltd TSE:324A
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Booking Resort Co ROE % Calculation

Booking Resort Co's annualized ROE % for the fiscal year that ended in Apr. 2026 is calculated as

ROE %=Net Income (A: Apr. 2026 )/( (Total Stockholders Equity (A: Apr. 2025 )+Total Stockholders Equity (A: Apr. 2026 ))/ count )
=370.875/( (1901.055+1781.431)/ 2 )
=370.875/1841.243
=20.14 %

Booking Resort Co's annualized ROE % for the quarter that ended in Jan. 2026 is calculated as

ROE %=Net Income (Q: Jan. 2026 )/( (Total Stockholders Equity (Q: Oct. 2025 )+Total Stockholders Equity (Q: Jan. 2026 ))/ count )
=141.268/( (2193.896+2229.213)/ 2 )
=141.268/2211.5545
=6.39 %

* 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 ROE %, the net income of the last fiscal year and the average total shareholder 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. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 6.39% mean?
Booking Resort Co (TSE:324A) has a ROE % of 6.39% as of Jan. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Booking Resort Co and its competitors. This is 74% below median its historical median of 24.68. Over the past decade, Booking Resort Co's ROE % has ranged from 18.38 to 32.38. According to the industry distribution chart, Booking Resort Co ranks #163 out of 820 companies in the Travel & Leisure industry, placing it in the top 19.9%.
Is Booking Resort Co's ROE % too high?
Booking Resort Co's current ROE % of 6.39% is 74% below median its 10-year median of 24.68. Over the past 10 years, this metric has ranged from a low of 18.38 to a high of 32.38. The Travel & Leisure industry median ROE % is 5.49. Booking Resort Co's value of 6.39% is 16.5% above this industry median. Based on the distribution chart, Booking Resort Co ranks #163 out of 820 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. 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 ROE % compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Booking Resort Co ranks #163 out of 820 companies for ROE %. This places Booking Resort Co in the top 20% of its industry — outperforming the majority of peers. The industry median ROE % is 5.49. Booking Resort Co's value of 6.39% is 16.5% above this benchmark. Historically, Booking Resort Co's own ROE % has ranged from 18.38 to 32.38 over the past decade. While the company's 10-year median is 24.68 vs. the industry median of 5.49, Booking Resort Co has consistently been above 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 ROE % for a Travel & Leisure company?
The median ROE % among Travel & Leisure companies is 5.49, based on 820 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Booking Resort Co's current ROE % of 6.39% is 16.5% above 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Booking Resort Co and its competitors. For the Travel & Leisure industry, the median ROE % is 5.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Booking Resort Co's current ROE % is 6.39%, which is 74% below median its own 10-year median of 24.68. 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 ROE % of 6.39%. The current ROE % is 6.39%, which is 74% below median its 10-year median of 24.68 and 16.5% above the Travel & Leisure industry median of 5.49. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Booking Resort Co (TSE:324A), the current ROE % is 6.39% 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

Get the complete analysis for TSE:324A

ROE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円703.00
Price