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STOCK COMPARISON

Western Regions Tourism Development vs Booking Holdings: Fair Value & Quality

Both stocks run through our valuation models. Here is how Western Regions Tourism Development (300859) and Booking Holdings (BKNG) compare, as of Aug 10, 2026.

As of Aug 10, 2026, Fair Value Calculator sees Booking Holdings as the less overvalued of the two: Western Regions Tourism Development trades at ¥27.49 versus a fair value of ¥9.93 (-64%), while Booking Holdings trades at $214 versus $153 (-29%).
Western Regions Tourism Development
300859.SHE · CNY · Consumer Discretionary
-64%
upside to fair value
overvalued
Price¥27.49
Fair Value¥9.93
Quality55/100
Booking Holdings
BKNG · USD · Consumer Discretionary
-29%
upside to fair value
overvalued
Price$214
Fair Value$153
Quality88/100

Head-to-head numbers

Green value = the better side for that row (for valuation multiples: lower = cheaper).

Western Regions Tourism DevelopmentBooking Holdings
Valuation
57.8×P/E (TTM)24.1×
13.61×P/S (TTM)5.12×
5.73×P/B
31.8×EV/EBITDA13.6×
PEG0.75×
1.0%Dividend yield0.9%
¥0.30Dividend per share$1.58
Profitability
24%Net margin22%
-140%Operating margin25%
10%Return on equity226%
5%Return on assets22%
Growth
18%Revenue growth (YoY)16%
47.2%Avg. growth/yr (3Y)16.3%
Avg. growth/yr (5Y)31.7%
Balance & size
0.12×Debt / equity
$664MMarket cap$142B
mixedGrowth qualityhealthy

Booking Holdings leads: 4 to 6 metric wins.

Dash = not meaningfully computable, for example with negative equity.

Quality in detail

The quality score, broken down into the same factor families as on the stock page, 0 to 100 per family.

Western Regions Tourism Developmentof which business quality 59 · market factors 24 Booking Holdingsof which business quality 84 · market factors 54
ProfitabilityMargins and returns on capital today
44
87
Quality GrowthAre margins and returns improving?
27
43
CashflowEarnings quality: real cash, not paper profit
64
96
Fin. StrengthBalance sheet, leverage, solvency risk
97
83
InvestmentDisciplined investing over empire-building
22
92
Low VolatilityCalm price path (market factor)
61
55
MomentumPrice trend over the last 3–12 months (market factor)
12
52
52W MomentumDistance to the 52-week high (market factor)
2
56
Net IssuanceBuybacks instead of dilution
82
100

What the models say

The median fair value (base case) per model family, each in the currency of its trading venue. Green = above the current price, red = below.

Western Regions Tourism Development

DCF Models¥12.75
Earnings-Based¥10.47
Multiples¥9.40
Asset-Based¥3.38
Growth DCF¥8.19
Economic Profit¥6.76
Growth Earnings¥14.25

24 of 24 models see the stock below the current price.

Booking Holdings

DCF Models$253
Earnings-Based$132
Dividend Discount$28.34
Multiples$153
Growth DCF$231
Economic Profit$113
Growth Earnings$187

14 of 23 models see the stock below the current price.

Scenario ranges

From our cautious bear case to the optimistic bull case. The white tick is the current price: left of fair value means room to run.

Western Regions Tourism Development
Bear ¥7.45Fair Value ¥9.93Bull ¥12.42
¥27.49 = current price (white tick)
Booking Holdings
Bear $114Fair Value $153Bull $192
$214 = current price (white tick)

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Ranked within their sector

Where each stock sits within its sector peer group. Band = middle 50% of peers, tick = median, dot = this stock.

Western Regions Tourism Development · Consumer Discretionary

Quality score55 · above median
Fair value upside-64% · bottom 25%

Booking Holdings · Consumer Discretionary

Quality score88 · Top 25%
Fair value upside-29% · below median

Bottom line

As of Aug 10, 2026, Fair Value Calculator sees Booking Holdings as the less overvalued of the two: Western Regions Tourism Development trades at ¥27.49 versus a fair value of ¥9.93 (-64%), while Booking Holdings trades at $214 versus $153 (-29%).

Booking Holdings has the higher quality score (88/100).

See the full analysis →

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A model-based valuation snapshot from 21 models. Values change with price and fundamentals; the date shown above applies.