Hilton Worldwide Company: Financial Ratios Case Study

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Hilton Worldwide is one of the leading players in the hospitality and leisure industry. In order to analyze Hilton Worldwide’s performance within the industry, it is important to compare financial ratios against the company’s past performance for the year of 2012, competitors’ performance, and the industry’s averages.

Trend Analysis

The trend analysis allows comparing the firm’s performance over a certain period of time, while focusing on present and past liquidity, profitability, and efficiency ratios. Liquidity ratios, including current, quick, and cash ratios, are important to examine Hilton Worldwide’s capacity to pay debts. Hilton Worldwide’s current, quick, and cash ratios for 2014 can be discussed as decreased in comparison with the data for 2012. This fact points at the company’s failures to improve the liquidity as the ability to address financial obligations (Table 1).

Table 1. Liquidity Ratios.

Liquidity Ratios20122014
Current Ratio1.201.11
Quick Ratio1.030.93
Cash Ratio0.560.34

Referring to profitability ratios, it is possible to state that the situation for 2014 was positively changed in comparison with the data for 2012. Hilton Worldwide slightly improved its profitability after two fiscal years in terms of providing more services and generating more profits, as it is seen with references to increased Gross Margin and Operating Margin (Table 2). Thus, Hilton Worldwide became more profitable and efficient.

Table 2. Profitability Ratios.

Profitability Ratios20122014
Profit Margin0.040.06
After Tax ROE0.150.14
Gross Margin0.570.62
Operating Margin0.120.16

Much attention should be paid to Total Assets Turnover as the efficiency ratio to measure the firm’s abilities to convert available assets to generate cash assets. Referring to the data for 2014, it is possible to state that Hilton Worldwide’s income significantly increased in 2014 in comparison with 2012, as it is observed with references to the Total Assets Turnover rates (Table 3).

Table 3. Efficiency Ratios.

Efficiency Ratios20122014
Total Assets Turnover0.400.82

Interfirm Comparison

To analyze Hilton Worldwide’s position within the industry, it is necessary to compare the ratios with the ratios typical for such two key competitors as Marriott International and Starwood. In relation to liquidity ratios, Hilton Worldwide is a leader in the industry, having the highest ability to repay short-term debts. However, the profitability ratios are lower than the ratios of Starwood. Efficiency ratios can be discussed as median (Table 4).

Table 4. Interfirm Comparison.

Liquidity RatiosHilton Worldwide 2014Marriott International
2014
Starwood
2014
Current Ratio1.110.630.95
Quick Ratio0.930.630.85
Cash Ratio0.340.030.42
Profitability Ratios
Profit Margin0.060.050.11
After Tax ROE0.140.340.42
Gross Margin0.620.140.71
Operating Margin0.160.080.15
Efficiency Ratios
Total Assets Turnover0.822.020.69

Comparison with Industry Standards

Depending on the data for 2014, it is possible to state that Hilton Worldwide’s ratios are higher than those ones typical for the industry. Furthermore, the firm’s liquidity capacity is inclined to increase (Table 5).

Table 5. Comparison with Industry Standards.

Liquidity Ratios
2014
Hilton WorldwideIndustry
Current Ratio1.110.8
Quick Ratio0.930.7
Cash Ratio0.340.29
Profitability Ratios
Profit Margin0.060.04
After Tax ROE0.140.24
Gross Margin0.620.6
Operating Margin0.160.2
Efficiency Ratios
Total Assets Turnover0.820.6

Comparison with standards or industry averages allows understanding the trends regarding the company’s performance. Hilton Worldwide demonstrates improvements regarding the liquidity capacity, but the profitability ratios are lower than those characteristic for competitors.

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