Booking Holdings Inc. Common St — Earnings Quality Grade A
BKNG · Consumer Cyclical
Strong financial health
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 52 days, change +3 days YoY
AR growth 19.4% vs revenue growth 13.4%
Revenue 13.4%, CFFO 13.0%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth -24.9% vs revenue 13.4%. Normal
Insufficient data
Insufficient data
Cash Flow Quality
CFFO/NI = 1.74. Profits backed by cash
FCF $9.1B, FCF/NI = 1.68
Accruals ratio = -13.7%. Low accruals
Cash $17.2B covers 89% of debt $19.3B
Balance Sheet Health
Goodwill+Intangibles $3.6B = -64% of equity. Manageable
Debt/EBITDA = 2.1x. Healthy
Other assets 25.5% vs revenue 13.4%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -14% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-08