BKNGConsumer DiscretionaryOnline Travel·Sep 3, 2026·8 min read

[BKNG] Booking Thesis 2026: Travel Volume Hits Record, Air Tickets Surge

Booking Holdings FY25 (Dec 31, 2025) at $26.92B revenue (+13.4%, +10% ex-FX). Merchant $17.76B (+25.5%, now 66% of total); Agency $7.97B (-6.5%); Advertising/Other $1.19B (+11%). Room nights 1.24B (+8%); air tickets 68M (+37%, nearly doubled in 2 years). Total gross bookings $186.1B (+12.4%). Net income ~$5.4B (-8% YoY). OCF $9.4B; FCF $9.09B (+15%). Capital return $7.6B (buyback $6.4B + div $1.2B). New $20B buyback authorization Q1 2025. Feb 2026 $10.50/share special dividend declared. 4-for-1 stock split effective March 28, 2026. Post-split PT range $210-$260, consensus Buy.

BKNG: FY25 Deep Dive

FY25 revenue $26.9B (+13.4%) — Merchant model now 66% of revenue (vs 60% FY24). Room nights 1.24B (+8%); air tickets 68M (+37%). FCF $9.09B (+15%). Capital return $7.6B; new $20B buyback authorization. Stock split 4-for-1 effective March 28, 2026.

Key Takeaways

Booking Holdings closed fiscal 2025 (calendar year ended December 31, 2025) at $26.92 billion of total revenue, up 13.4% YoY (+10% ex-FX) — an acceleration on the FY24 +11% pace. The business mix continued to shift toward the merchant model: merchant revenue grew +25.5% to $17.76 billion (now 66% of revenue, vs 60% FY24), while agency revenue declined -6.5% to $7.97 billion as legacy hotel agency commission flow continued to migrate to merchant economics. Advertising and other revenue (KAYAK, OpenTable, partnership programs) grew +11% to $1.19 billion. Underlying volumes confirmed the acceleration: room nights of 1.24 billion (+8%), rental car days 88M (+6%), and airline tickets 68M (+37%) — the air tickets line is the cleanest acceleration in the disclosure, reflecting Booking's expanding flights vertical via Etraveli partnership / Priceline. Total gross travel bookings reached $186.1 billion (+12.4%). Net income was approximately $5.4 billion (-8% YoY) — revenue up while net income down reflects merchant-model gross margin compression (paying out gross bookings to suppliers, recognizing net spread) plus tax dynamics. Free cash flow stepped to $9.09 billion (+15%). Capital allocation: $6.4 billion in buybacks (incl. $532M tax-withholding) plus $1.2 billion in dividends — total $7.6 billion. The Board authorized a new $20 billion buyback program in Q1 2025. A 4-for-1 stock split was effective March 28, 2026 — pre-split share price ~$5,000; post-split ~$1,250 range. February 2026 special dividend of $10.50 per share also declared.


Main business structure

Booking Holdings reports a single travel marketplace operating segment with revenue disaggregated by business model:

Revenue lineFY25 ($M)FY24 ($M)YoY
Merchant Revenue17,75514,142+25.5%
Agency Revenue7,9688,524-6.5%
Advertising & Other Revenue1,1941,073+11.3%
Total Revenue26,91723,739+13.4%

Merchant model (~66% of revenue) is the structural mix-shift line. Under merchant economics, Booking acts as merchant of record — collects payment from the traveler, pays the supplier, recognizes the gross transaction value as gross bookings and the net spread as merchant revenue. This approach was historically Priceline-only; in recent years Booking.com has shifted hotel inventory toward merchant model on a fast-rising portion of European/Asian inventory. The +25.5% FY25 print reflects continued migration plus volume growth. Merchant revenue also captures Vrbo / vacation rental + flight bookings.

Agency model (~30% of revenue) is the legacy hotel agency model where Booking facilitates the transaction without holding payment risk; supplier pays a commission on completed stays. Agency revenue declined -6.5% — the structural unwind continues.

Advertising and Other (~4%): KAYAK metasearch revenue, OpenTable restaurant booking, advertising partner programs.

Operating metrics — volume disaggregation

MetricFY25FY24YoY
Room nights (M)1,2351,144+8%
Rental car days (M)8883+6%
Airline tickets (M)6849+37%
Merchant gross bookings ($B)130.0104.2+25%
Agency gross bookings ($B)56.161.4-9%
Total gross bookings ($B)186.1165.6+12.4%

The airline tickets +37% is the standout — Booking's flights vertical (Etraveli + Priceline) is gaining material share and reaching scale where it begins to materially contribute to economics. Airfare gross bookings carry low gross margin but high "connect-rate" potential — bundled bookings with hotels.

Brand portfolio: Booking.com (largest, hotel-focused), Priceline (US-focused, opaque pricing), Agoda (Asia-Pacific), KAYAK (metasearch), OpenTable (restaurants), Rentalcars.com.

Geographic mix. International dominates — Europe historically the largest geography (Booking.com origin), Asia-Pacific accelerating via Agoda, US ~20% via Priceline. Specific 10%+ market disclosure not provided.

Customer / supplier concentration. Highly fragmented hotel supply on customer side; airline supply concentrated to ~6 large GDS (Sabre, Amadeus, Travelport).

Scale anchors. ~30,000 employees globally. ~3 million properties on the platform (hotels + alternative accommodations). Operations in 220+ countries / territories.


Key core metrics (3-year trend)

1. Revenue and gross bookings

FY23FY24FY25
Revenue ($B)21.423.726.9
YoY+11%+13.4%
Gross bookings ($B)150.6165.6186.1
Gross bookings YoY+10%+12.4%
Take rate (rev / gross bookings)14.2%14.3%14.5%

Take rate ticked up to 14.5% — reflecting merchant model mix benefit (merchant has higher reported revenue / bookings ratio than agency due to gross-up accounting).

2. Volume metrics — air the standout

FY23FY24FY25
Room nights (M)1,0581,1441,235
YoY+8%+8%
Air tickets (M)354968
Air YoY+40%+37%

Air ticket volumes nearly doubled over two years (35M → 68M, +94%) — confirming flights as the durable second-vertical growth lever.

3. Free cash flow

FY23FY24FY25
OCF ($B)7.48.39.4
FCF ($B)7.07.99.09
FCF YoY+13%+15%

FCF growth roughly tracks revenue + working capital benefits.

4. Capital allocation

FY23FY24FY25
Buybacks ($B)9.76.56.4
Dividends ($B)1.21.2
Special div (declared Feb 2026)$10.50/sh
Total return ($B)9.77.77.6
Buyback authorization$20B (Q1 2025)

Booking's capital return profile shifted in FY24 with the introduction of an ordinary dividend; the Q1 2025 $20B new buyback authorization signals continued multi-year buyback program. The February 2026 $10.50/share special dividend on top of regular suggests continued opportunistic returns.

5. Stock split

A 4-for-1 stock split was effective March 28, 2026. All FY25 historical data discussed above is on pre-split share count basis; post-split equivalents would divide per-share metrics by 4.


Market evaluation

Sell-side coverage (Feb-April 2026 window). The data set has dual-format PTs (pre-split vs post-split) given the March 28 split. Tracked actions show consensus Buy/Outperform across major firms. Approximate post-split PT range: $210-$260.

Recent post-split actions (April 2026, post-split $):

  • Tigress Financial: $260 (post-split equivalent ~$1,040 pre-split) — Strong Buy
  • BTIG: $250 — Buy
  • DA Davidson: $240 — Buy
  • Wells Fargo: $214 — OW
  • Deutsche Bank: $210 — Buy

The PT direction has been uniformly positive. Pre-split February PTs ranged $4,500-$6,806 — implying broad consensus around continued double-digit revenue growth + buyback share-count benefit + special dividend optionality.

Buy-side positioning. BKNG is a core large-cap consumer/internet holding. Trades at premium multiple to TripAdvisor / Expedia on durable share gain + flight vertical optionality. Short interest below 1.5% of float.


FY25 corporate structure: merchant-mix shift + air-vertical scale + capital return

FY25 is the year Booking's "merchant-mix shift + air-vertical scale + capital return" template fired on all three levers. Merchant revenue +25.5% to $17.8B (now 66% of revenue, vs 60% FY24). Airline tickets +37% to 68M (vs 35M FY23, nearly doubled in two years). Capital return $7.6B with a fresh $20B authorization. The Q1 2025 $20B buyback authorization + Feb 2026 $10.50 special dividend + 4-for-1 split together signal management's confidence in sustained FCF generation through FY26-FY28. The two FY26 watch items: (1) does merchant-mix continue toward 70%+ of revenue (gross-up accounting + merchant-model economics produce the headline revenue acceleration even without volume growth); (2) does the air vertical maintain +25-30% growth on the bigger base, and what does the operating margin contribution look like as it scales (air is structurally lower-margin than hotel). The Q1 FY26 earnings print this week is the proximate event for measuring continued room night + air ticket trajectory and any updated commentary on AI/agent commerce strategy (a topic that has come up in management commentary as a distribution-channel question for travel commerce).

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