Press Release: American Express Global Business Travel Reports Strong Fourth Quarter and Full-Year 2025 Financial Results

Dow Jones
03/09

Reiterated Full-Year 2026 Guidance for Revenue Growth of 19% to 21% and $615 Million to $645 Million in Adjusted EBITDA

Doubled Share Buyback Authorization to $600 Million

NEW YORK--(BUSINESS WIRE)--March 09, 2026-- 

American Express Global Business Travel ("Amex GBT" or the "Company") $(GBTG)$, a leading technology and services company for travel, expense, and meetings & events today reported fourth quarter and full-year 2025 financial results.

Fourth Quarter & Full-Year 2025 Financial Summary

 
                                      YOY Increase                           YOY Increase 
                 Three Months Ended   / (Decrease)         Year Ended        / (Decrease) 
                    December 31,                          December 31, 
(in millions, 
except 
percentages; 
unaudited)        2025       2024                       2025        2024 
Revenue         $792       $591        34%           $2,718      $2,423       12% 
Total 
 operating 
 expenses       $763       $561        36%           $2,588      $2,308       12% 
Gross Profit    $431       $337        29%           $1,562      $1,397       12% 
Gross Profit 
 Margin           55%        57%           (243)bps      57%         58%           (15)bps 
Net income 
 (loss)         $ 83       $(14)      n/m            $  111      $ (134)     182% 
Net income 
 (loss) 
 margin           10%        (3)%     n/m                 4%         (6)%    n/m 
Adjusted 
 EBITDA         $130       $110        17%           $  532      $  478       11% 
Adjusted 
 EBITDA 
 Margin           16%        19%           (233)bps      20%         20%           (17)bps 
Net cash 
 provided by 
 operating 
 activities     $ 52       $ 65       (23)%          $  233      $  272      (15)% 
Free Cash Flow  $ 13       $ 33       (66)%          $  104      $  165      (37)% 
Net Debt / LTM                                             1.9x        1.8x 
 Adjusted 
 EBITDA 
N/m = not meaningful. A reconciliation of non-GAAP financial measures to the most 
comparable GAAP measure is provided at the end of this release. 
 
 
 Paul Abbott | Chief Executive Officer "We delivered strong financial results 
  in 2025 and expect even greater momentum in 2026. We are executing on our 
growth strategy, including share gains, our strategic alliance with SAP Concur 
  and the successful closing of the CWT acquisition. We have now reached an 
     inflection point for AI to accelerate value creation in three ways: 
revolutionize the customer experience, power the agentic transformation of B2B 
   travel and reduce operating costs. We have strong conviction that our AI 
    strategy provides significant upside and doubled our share repurchase 
                authorization to demonstrate our confidence." 
------------------------------------------------------------------------------ 
 
 
Karen Williams | Chief Financial Officer "We reported double-digit revenue and 
 Adjusted EBITDA growth in 2025, executed accretive M&A, refinanced our debt 
    and doubled our share repurchase authorization to deploy capital in a 
  disciplined, value-accretive manner. With our CWT synergies and AI-powered 
 cost savings, we believe we have a significant cost optimization opportunity 
       that will drive material margin expansion over the medium term." 
------------------------------------------------------------------------------ 
 

Business Highlights

   --  Strong financial results. Q4 and FY'25 results in line with 
      expectations and reiterated FY'26 guidance for 19% to 21% revenue growth 
      and $615 million to $645 million in Adjusted EBITDA. 
 
   --  Continued share gains. Total New Wins Value of $3.3 billion and 96% 
      customer retention rate in 2025, excluding CWT. 
 
   --  Delivering on growth strategy. Launched "Complete," a new flagship 
      solution for travel and expense, in partnership with SAP Concur. 
      Launching next-gen Egencia in April with new AI features and user 
      experience and full integration to SAP Concur expense. Closed 
      transformative CWT acquisition in September 2025. 
 
   --  AI is powering further growth and value creation. Leveraging AI to 1) 
      revolutionize the customer experience, 2) power the agentic 
      transformation of B2B travel and 3) reduce operating costs. 
 
   --  Doubled share repurchase authorization to $600 million. Reflects 
      confidence in ability to deliver growth, AI-enabled product innovation, 
      margin expansion and cash generation while maintaining a strong balance 
      sheet and delivering attractive capital returns to shareholders. 

Fourth Quarter 2025 Financial Highlights

(Changes compared to prior year period unless otherwise noted)

   --  Revenue of $792 million increased 34%. Within this, Travel Revenue 
      increased 36% due to Transaction Growth of 37% and TTV growth of 45%, 
      both driven by the acquisition of CWT, business travel demand and share 
      gains. Product and Professional Services Revenue increased 27%. Excluding 
      the impact of CWT, revenue growth was 8%. 
 
   --  Total operating expenses of $763 million increased 36%, primarily due 
      to the consolidation of CWT, Transaction Growth which resulted in 
      increased cost of revenue, increased investments in technology and 
      content and sales and marketing costs, partially offset by $37 million of 
      cost transformation benefits and $5 million of CWT synergies. 
      Additionally, there were higher restructuring and integration costs 
      related to cost transformation and CWT synergies and higher depreciation 
      and amortization. 
 
   --  Net income of $83 million improved by $97 million, primarily due to 
      fair value movements on earnout derivative liabilities and gain on 
      remeasurement of previously held equity interest. 
 
   --  Net cash provided by operating activities totaled $52 million, a 
      decrease of 23%, primarily due to net working capital usage and increased 
      cash restructuring costs primarily related to CWT synergies, partially 
      offset by stronger profitability. 
 
   --  Free Cash Flow totaled $13 million, a decrease of 66%, due to lower net 
      cash from operating activities and increased purchase of property and 
      equipment primarily due to capitalized technology investments. 

Full-Year 2025 Financial Highlights

(Changes compared to prior year period unless otherwise noted)

   --  Revenue of $2,718 million increased 12%. Within this, Travel Revenue 
      increased 12% due to Transaction Growth of 14% and TTV growth of 17%, 
      both driven by the acquisition of CWT, business travel demand and share 
      gains. Product and Professional Services Revenue increased 15%. 
 
   --  Total operating expenses of $2,588 million increased 12%, primarily due 
      to the consolidation of CWT, Transaction Growth which resulted in 
      increased cost of revenue, increased investments in technology and 
      content and sales and marketing costs, partially offset by $103 million 
      of cost transformation benefits and $5 million of CWT synergies. 
      Additionally, there were higher restructuring costs related to cost 
      transformation and CWT synergies and higher depreciation and 
      amortization. 
 
   --  Net income of $111 million improved by $245 million, primarily due to 
      increased operating income, gain on remeasurement of previously held 
      equity interest, fair value movements on earnout derivative liabilities, 
      loss on extinguishment of debt in the prior year period and lower 
      interest expense. 
 
   --  Net cash provided by operating activities totaled $233 million, a 
      decrease of 15%, primarily due to the non-recurrence of a prior year 
      benefit from Egencia net working capital optimization, higher cash taxes 
      and higher cash M&A costs related to CWT, partially offset by higher 
      operating income and cash inflows from termination of interest rate swap 
      contracts. 
 
   --  Free Cash Flow totaled $104 million, a decrease of 37%, due to lower 
      net cash from operating activities primarily related to CWT and increased 
      purchase of property and equipment primarily due to capitalized 
      technology investments. 

Reiterated Full-Year 2026 Guidance

 
                         Full-Year 2026 Guidance      Year-over-Year Growth 
Revenue                     $3.235B -- $3.295B             + 19% -- 21% 
Adjusted EBITDA               $615M -- $645M               + 16% -- 21% 
Free Cash Flow                $125M -- $155M              + 20% -- $49% 
Please refer to the section below titled "Reconciliation of Full-Year 2026 
Adjusted EBITDA and Free Cash Flow Guidance" for a description of certain 
assumptions and risks associated with this guidance and reconciliation to GAAP 
measures. 
 

Amex GBT will host its fourth quarter and full-year 2025 investor conference call today at 9:00 a.m. E.T. The live webcast and accompanying slide presentation can be accessed on the Amex GBT Investor Relations website at investors.amexglobalbusinesstravel.com. A replay of the event will be available on the website for at least 90 days following the event.

Glossary of Terms

See the "Glossary of Terms" for the definitions of certain terms used within this press release.

Non-GAAP Financial Measures

The Company refers to certain financial measures that are not recognized under GAAP in this press release, including EBITDA, Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Operating Expenses, Adjusted Gross Profit, Free Cash Flow and Net Debt. See "Non-GAAP Financial Measures" below for an explanation of these non-GAAP financial measures and "Tabular Reconciliations for Non-GAAP Financial Measures" below for reconciliations of the non-GAAP financial measures to the comparable GAAP measures.

About American Express Global Business Travel

American Express Global Business Travel (Amex GBT) is a leading software and services company for travel, expense, and meetings & events. We have built the most valuable marketplace in travel with the most comprehensive and competitive content. A choice of solutions brought to you through a strong combination of technology and people, delivering the best experiences, proven at scale. With travel professionals and business partners in more than 140 countries, our solutions deliver savings, flexibility, and service from a brand you can trust -- Amex GBT.

Visit amexglobalbusinesstravel.com for more information about Amex GBT. Follow @amexgbt on LinkedIn and Instagram.

 
                                   GLOBAL BUSINESS TRAVEL GROUP, INC. 
                                  CONSOLIDATED STATEMENTS OF OPERATIONS 
 
                                                               Year ended 
                                                              December 31, 
                               -------------------------------------------------------------------------- 
(in $ millions, except share 
and per share data)                          2025                                  2024 
----------------------------   --------------------------------  ---------------------------------------- 
Revenue                        $                         2,718   $                               2,423 
Costs and expenses: 
    Cost of revenue 
     (excluding depreciation 
     and amortization shown 
     separately below)                                   1,085                                     967 
    Sales and marketing                                    442                                     400 
    Technology and content                                 527                                     442 
    General and 
     administrative                                        290                                     308 
    Restructuring and other 
     exit charges                                           52                                      13 
    Depreciation and 
     amortization                                          192                                     178 
                                ------------------------------    ------------------------------------ 
        Total operating 
         expenses                                        2,588                                   2,308 
                                ------------------------------    ------------------------------------ 
Operating income                                           130                                     115 
    Interest income                                          8                                       6 
    Interest expense                                       (95)                                   (115) 
    Loss on early 
     extinguishment of debt                                 (2)                                    (38) 
    Fair value movement on 
     earnout derivative 
     liabilities                                            96                                     (56) 
    Gain on remeasurement of 
    previously held equity 
    interest                                                39                                      -- 
    Other (loss) income, net                               (29)                                     17 
                                ------------------------------    ------------------------------------ 
Income (loss) before income 
 taxes and share of income 
 from equity method 
 investments                                               147                                     (71) 
    Provision for income 
     taxes                                                 (40)                                    (66) 
    Share of income from 
     equity method 
     investments                                             4                                       3 
                                ------------------------------    ------------------------------------ 
Net income (loss)                                          111                                    (134) 
    Less: net income 
     attributable to 
     non-controlling 
     interests in 
     subsidiaries                                            2                                       4 
                                ------------------------------    ------------------------------------ 
Net income (loss) 
 attributable to the 
 Company's Class A common 
 stockholders                  $                           109   $                                (138) 
                                ==============================    ==================================== 
Basic income (loss) per share 
 attributable to the 
 Company's Class A common 
 stockholders                  $                          0.22   $                               (0.30) 
                                ==============================    ==================================== 
Weighted average number of 
 shares outstanding -- Basic                       484,518,813                             462,695,229 
                                ==============================    ==================================== 
Diluted income (loss) per 
 share attributable to the 
 Company's Class A common 
 stockholders                  $                          0.22   $                               (0.30) 
                                ==============================    ==================================== 
Weighted average number of 
 shares outstanding -- 
 Diluted                                           492,791,804                             462,695,229 
                                ==============================    ==================================== 
 
 
                  GLOBAL BUSINESS TRAVEL GROUP, INC. 
                     CONSOLIDATED BALANCE SHEETS 
 
                                                 As of December 31, 
(in $ millions except share and per share 
data)                                             2025         2024 
-------------------------------------------   ------------  ---------- 
Assets 
    Current assets: 
        Cash and cash equivalents             $       434   $   536 
        Accounts receivable (net of 
         allowance for credit losses of $9 
         and $10 as of December 31, 2025 and 
         2024, respectively)                          869       571 
        Due from affiliates                            51        46 
        Prepaid expenses and other current 
         assets                                       215       128 
                                                  -------    ------ 
    Total current assets                            1,569     1,281 
    Property and equipment, net                       308       232 
    Equity method investments                          43        14 
    Goodwill                                        1,671     1,201 
    Other intangible assets, net                      851       480 
    Operating lease right-of-use assets                66        59 
    Deferred tax assets                               298       268 
    Other non-current assets                          110        89 
                                                  -------    ------ 
Total assets                                  $     4,916   $ 3,624 
                                                  =======    ====== 
Liabilities and shareholders' equity 
    Current liabilities: 
        Accounts payable                      $       515   $   263 
        Due to affiliates                              25        22 
        Accrued expenses and other current 
         liabilities                                  757       461 
        Current portion of operating lease 
         liabilities                                   26        15 
        Current portion of long-term debt              58        19 
                                                  -------    ------ 
    Total current liabilities                       1,381       780 
    Long-term debt, net of unamortized debt 
     discount and debt issuance costs               1,360     1,365 
    Deferred tax liabilities                           99        36 
    Pension liabilities                               163       156 
    Long-term operating lease liabilities              62        63 
    Earnout derivative liabilities                     37       133 
    Other non-current liabilities                     153        34 
                                                  -------    ------ 
    Total liabilities                               3,255     2,567 
                                                  -------    ------ 
    Commitments and Contingencies 
    Redeemable non-controlling interest                49        -- 
                                                  -------    ------ 
    Shareholders' equity: 
        Class A common stock (par value 
        $0.0001; 3,000,000,000 shares 
        authorized; 538,342,297 and 
        478,904,677 shares issued, 
        521,088,517 and 470,904,677 shares 
        outstanding as of December 31, 2025 
        and December 31, 2024, 
        respectively)                                  --        -- 
        Additional paid-in-capital                  3,277     2,827 
        Accumulated deficit                        (1,466)   (1,575) 
        Accumulated other comprehensive loss          (75)     (146) 
    Treasury shares, at cost (17,253,780 
     shares and 8,000,000 shares as of 
     December 31, 2025 and December 31, 
     2024, respectively)                             (128)      (55) 
                                                  -------    ------ 
    Total equity of the Company's 
     shareholders                                   1,608     1,051 
        Equity attributable to 
         non-controlling interest in 
         subsidiaries                                   4         6 
                                                  -------    ------ 
    Total shareholders' equity                      1,612     1,057 
                                                  -------    ------ 
Total liabilities and shareholders' equity    $     4,916   $ 3,624 
                                                  =======    ====== 
 
 
                    GLOBAL BUSINESS TRAVEL GROUP, INC. 
                  CONSOLIDATED STATEMENTS OF CASH FLOWS 
 
                                              Year ended December 31, 
                                         --------------------------------- 
(in $ millions)                               2025              2024 
--------------------------------------   ---------------  ---------------- 
Operating activities: 
    Net income (loss)                    $       111      $        (134) 
    Adjustments to reconcile net loss 
    to net cash from operating 
    activities: 
        Depreciation and amortization            192                178 
        Deferred tax (benefit) charge            (15)                34 
        Equity-based compensation                 76                 77 
        Allowance for credit losses                5                  9 
        Loss on early extinguishment of 
         debt                                      2                 38 
        Fair value movements on earnout 
         derivative liabilities                  (96)                56 
        Gain on remeasurement of 
         previously held equity 
         interest                                (39)                -- 
        Other, net                                32                (23) 
    Changes in working capital: 
        Accounts receivable                      (48)               123 
        Prepaid expenses and other 
         current assets                           20                (28) 
        Due from affiliates                       (5)                (5) 
        Due to affiliates                          3                (17) 
        Accounts payable, accrued 
         expenses and other current 
         liabilities                              (7)                (5) 
    Defined benefit pension funding              (29)               (27) 
    Payment for termination of interest 
     rate swap contracts                          31                 (4) 
                                             -------          --------- 
Net cash from operating activities               233                272 
                                             -------          --------- 
Investing activities: 
    Business acquisitions, net of cash 
     and restricted cash acquired               (104)                -- 
    Purchase of property and equipment          (129)              (107) 
    Proceeds from foreign exchange 
    forward contracts                             27                 -- 
    Other                                         --                  5 
                                             -------          --------- 
Net cash used in investing activities           (206)              (102) 
                                             -------          --------- 
Financing activities: 
    Proceeds from senior secured term 
     loans, net of debt discount                  99              1,397 
    Repayment of senior secured term 
     loans                                      (113)            (1,372) 
    Repurchase of common shares                  (73)               (55) 
    Contributions for ESPP and proceeds 
     from exercise of stock options                8                 29 
    Payment of taxes withheld on 
     vesting of equity awards                    (43)               (28) 
    Payment of debt financing costs               --                (25) 
    Prepayment penalty and other costs 
     related to early extinguishment of 
     debt                                         --                (26) 
    Other                                         (6)                (5) 
                                             -------          --------- 
Net cash (used in) from financing 
 activities                                     (128)               (85) 
                                             -------          --------- 
Effect of exchange rates changes on 
 cash, cash equivalents and restricted 
 cash                                             19                (13) 
Net (decrease) increase in cash, cash 
 equivalents and restricted cash                 (82)                72 
Cash, cash equivalents and restricted 
 cash, beginning of year                         561                489 
                                             -------          --------- 
Cash, cash equivalents and restricted 
 cash, end of year                       $       479      $         561 
                                             -------          --------- 
Supplemental cash flow information: 
    Cash paid for income taxes (net of 
     refunds)                            $        52      $          14 
    Cash paid for interest (net of 
     interest received)                  $        94      $          99 
    Issuance of common shares pursuant 
     to the CWT acquisition              $       408      $          -- 
 

Glossary of Terms

   --  AI refers to Artificial Intelligence. 
 
   --  B2B refers to business-to-business. 
 
   --  Customer retention rate is calculated based on transactions. 
 
   --  CWT refers to refers to CWT Holdings, LLC. 
 
   --  M&A refers to mergers and acquisitions 
 
   --  LTM refers to the last twelve months. 
 
   --  Total New Wins Value is calculated using expected annual Total 
      Transaction Value (TTV) over the contract term from all new client wins 
      over the last twelve months. 
 
   --  Total Transaction Value or TTV refers to the sum of the total price 
      paid by travelers for air, hotel, rail, car rental and cruise bookings, 
      including taxes and other charges applied by suppliers at point of sale, 
      less cancellations and refunds. 
 
   --  Transaction Growth represents year-over-year increase or decrease as a 
      percentage of the total transactions, including air, hotel, car rental, 
      rail or other travel-related transactions, recorded at the time of 
      booking, and is calculated on a net basis to exclude cancellations, 
      refunds and exchanges. To calculate year-over-year growth or decline, we 
      compare the total number of transactions in the comparative previous 
      period/ year to the total number of transactions in the current 
      period/year in percentage terms. We have presented Transaction Growth on 
      a net basis to exclude cancellations, refunds and exchanges as management 
      believes this better aligns Transaction Growth with the way we measure 
      TTV and earn revenue. Prior period Transaction Growth percentages have 
      been recalculated and represented to conform to current period 
      presentation. 

Non-GAAP Financial Measures

We report our financial results in accordance with GAAP. Our non-GAAP financial measures are provided in addition to, and should not be considered as an alternative to, other performance or liquidity measures derived in accordance with GAAP. Non-GAAP financial measures have limitations as analytical tools, and you should not consider them either in isolation or as a substitute for analyzing our results as reported under GAAP. In addition, because not all companies use identical calculations, the presentations of our non-GAAP financial measures may not be comparable to other similarly titled measures of other companies and can differ significantly from company to company.

Management believes that these non-GAAP financial measures provide users of our financial information with useful supplemental information that enables a better comparison of our performance or liquidity across periods. In addition, we use certain of these non-GAAP financial measures as performance measures as they are important metrics used by management to evaluate and understand the underlying operations and business trends, forecast future results and determine future capital investment allocations. We also use certain of our non-GAAP financial measures as indicators of our ability to generate cash to meet our liquidity needs and to assist our management in evaluating our financial flexibility, capital structure and leverage. These non-GAAP financial measures supplement comparable GAAP measures in the evaluation of the effectiveness of our business strategies, to make budgeting decisions, and/or to compare our performance and liquidity against that of other peer companies using similar measures.

We define Adjusted Gross Profit as revenue less cost of revenue (excluding depreciation and amortization).

We define Adjusted Gross Profit Margin as Adjusted Gross Profit divided by revenue.

We define EBITDA as net income (loss) before interest income, interest expense, gain (loss) on early extinguishment of debt, benefit from (provision for) income taxes and depreciation and amortization.

We define Adjusted EBITDA as net income (loss) before interest income, interest expense, gain (loss) on early extinguishment of debt, benefit from (provision for) income taxes and depreciation and amortization and as further adjusted to exclude costs that management believes are non-core to the underlying business of the Company, consisting of restructuring, exit and related charges, integration costs, costs related to mergers and acquisitions, non-cash equity-based compensation and related employer taxes, long-term incentive plan costs, certain corporate costs, fair value movements on earnout derivative liabilities, gain (loss) on remeasurement of previously held equity investment, foreign currency gains (losses) and non-service components of net periodic pension benefit (cost).

We define Adjusted EBITDA Margin as Adjusted EBITDA divided by revenue.

We define Adjusted Operating Expenses as total operating expenses excluding depreciation and amortization and costs that management believes are non-core to the underlying business of the Company, consisting of restructuring, exit and related charges, integration costs, costs related to mergers and acquisitions, non-cash equity-based compensation and related employer taxes, long-term incentive plan costs and certain corporate costs.

Adjusted Gross Profit, Adjusted Gross Profit Margin, EBITDA, Adjusted EBITDA, Adjusted EBITDA Margin and Adjusted Operating Expenses are supplemental non-GAAP financial measures of operating performance that do not represent and should not be considered as alternatives to gross profit, net income (loss) or total operating expenses, as determined under GAAP. In addition, these measures may not be comparable to similarly titled measures used by other companies.

These non-GAAP measures have limitations as analytical tools, and these measures should not be considered in isolation or as a substitute for analysis of the Company's results or expenses as reported under GAAP. Some of these limitations are that these measures do not reflect:

   --  changes in, or cash requirements for, our working capital needs or 
      contractual commitments; 
 
   --  our interest expense, or the cash requirements to service interest or 
      principal payments on our indebtedness; 
 
   --  our tax expense, or the cash requirements to pay our taxes; 
 
   --  recurring, non-cash expenses of depreciation and amortization of 
      property and equipment and definite-lived intangible assets and, although 
      these are non-cash expenses, the assets being depreciated and amortized 
      may have to be replaced in the future; 
 
   --  the non-cash expense of stock-based compensation, which has been, and 
      will continue to be for the foreseeable future, an important part of how 
      we attract and retain our employees and a significant recurring expense 
      in our business; 
 
   --  restructuring, mergers and acquisition and integration costs, all of 
      which are intrinsic of our acquisitive business model; and 
 
   --  impact on earnings or changes resulting from matters that are non-core 
      to our underlying business, as we believe they are not indicative of our 
      underlying operations. 

Adjusted Gross Profit, Adjusted Gross Profit Margin, EBITDA, Adjusted EBITDA, Adjusted EBITDA Margin and Adjusted Operating Expenses should not be considered as measures of liquidity or as measures determining discretionary cash available to us to reinvest in the growth of our business or as measures of cash that will be available to us to meet our obligations.

We believe that the adjustments applied in presenting Adjusted Gross Profit, Adjusted Gross Profit Margin, EBITDA, Adjusted EBITDA, Adjusted EBITDA Margin and Adjusted Operating Expenses are appropriate to provide additional information to investors about certain material non-cash and other items that management believes are non-core to our underlying business.

These non-GAAP measures supplement comparable GAAP measures in the evaluation of the effectiveness of our business strategies, to make budgeting decisions, and to compare our performance against that of other peer companies using similar measures. We also believe that Adjusted Gross Profit, Adjusted Gross Profit Margin, EBITDA, Adjusted EBITDA, Adjusted EBITDA Margin and Adjusted Operating Expenses are helpful supplemental measures to assist potential investors and analysts in evaluating our operating results across reporting periods on a consistent basis.

We define Free Cash Flow as net cash from (used in) operating activities, less cash used for additions to property and equipment.

We believe Free Cash Flow is an important measure of our liquidity. This measure is a useful indicator of our ability to generate cash to meet our liquidity demands. We use this measure to conduct and evaluate our operating liquidity. We believe it typically presents an alternate measure of cash flows since purchases of property and equipment are a necessary component of our ongoing operations and it provides useful information regarding how cash provided by operating activities compares to the property and equipment investments required to maintain and grow our platform. We believe Free Cash Flow provides investors with an understanding of how assets are performing and measures management's effectiveness in managing cash.

Free Cash Flow is a non-GAAP measure and may not be comparable to similarly named measures used by other companies. This measure has limitations in that it does not represent the total increase or decrease in the cash balance for the period, nor does it represent cash flow for discretionary expenditures. This measure should not be considered as a measure of liquidity or cash flows from operations as determined under GAAP. This measure is not a measurement of our financial performance under GAAP and should not be considered in isolation or as an alternative to net income (loss) or any other performance measures derived in accordance with GAAP or as an alternative to cash flows from operating activities as a measure of liquidity.

We define Net Debt as total debt outstanding consisting of current and non-current portion of long-term debt, net of unamortized debt discount and unamortized debt issuance costs, minus cash and cash equivalents. Net Debt is a non-GAAP measure and may not be comparable to similarly named measures used by other companies. This measure is not a measurement of our indebtedness as determined under GAAP and should not be considered in isolation or as an alternative to assess our total debt or any other measures derived in accordance with GAAP or as an alternative to total debt. Management uses Net Debt to review our overall liquidity, financial flexibility, capital structure and leverage. Further, we believe that certain debt rating agencies, creditors and credit analysts monitor our Net Debt as part of their assessment of our business.

 
Reconciliation of net income (loss) to EBITDA and Adjusted 
EBITDA: 
 
                      Three Months Ended         Year Ended 
                          December 31,           December 31, 
                    -----------------------  ------------------- 
(in $ millions)         2025        2024       2025      2024 
-----------------   ------------  ---------  --------  --------- 
Net income (loss)   $    83       $(14)      $111      $(134) 
Interest income          (2)        (2)        (8)        (6) 
Interest expense         24         22         95        115 
Loss on early 
 extinguishment of 
 debt                    --         --          2         38 
(Benefit from) 
 Provision for 
 income taxes           (26)        11         40         66 
Depreciation and 
 amortization            60         40        192        178 
                        ---  ---   ---  ---   ---       ---- 
        EBITDA          139         57        432        257 
Restructuring, 
 exit and related 
 charges(a)              10          3         58         17 
Integration 
 costs(b)                 8          4         20         24 
Mergers and 
 acquisitions(c)          1          8         35         45 
Equity-based 
 compensation and 
 related employer 
 taxes(d)                20         19         90         83 
Fair value 
 movements on 
 earnout 
 derivative 
 liabilities(e)         (16)        42        (96)        56 
Gain on 
 remeasurement of 
 previously held 
 equity 
 interest(f)            (39)        --        (39)        -- 
Other adjustments, 
 net(g)                   7        (23)        32         (4) 
                        ---  ---   ---        ---       ---- 
    Adjusted 
     EBITDA         $   130       $110       $532      $ 478 
                        ===  ===   ===  ===   ===       ==== 
        Net income 
         (loss) 
         Margin          10%        (3)%        4%        (6)% 
        Adjusted 
         EBITDA 
         Margin          16%        19%        20%        20% 
 
 
Reconciliation of total operating expenses to Adjusted 
Operating Expenses: 
 
                        Three Months 
                       Ended December       Year Ended 
                             31,           December 31, 
                       ---------------  ------------------ 
(in $ millions)          2025    2024    2025      2024 
--------------------   --------  -----  -------  --------- 
Total operating 
 expenses              $763      $561   $2,588   $2,308 
Adjustments: 
    Depreciation and 
     amortization       (60)      (40)    (192)    (178) 
    Restructuring, 
     exit and related 
     charges(a)         (10)       (3)     (58)     (17) 
    Integration 
     costs(b)            (8)       (4)     (20)     (24) 
    Mergers and 
     acquisitions(c)     (1)       (8)     (35)     (45) 
    Equity-based 
     compensation and 
     related employer 
     taxes(d)           (20)      (19)     (90)     (83) 
    Other 
     adjustments, 
     net(g)              (2)       (3)      (3)     (13) 
                        ---       ---    -----    ----- 
Adjusted Operating 
 Expenses              $662      $484   $2,190   $1,948 
                        ===       ===    =====    ===== 
 
 
a)  Includes (i) employee severance costs of $4 million and $3 million for the 
    three months ended December 31, 2025 and 2024, respectively, and 
    $48 million and $11 million for the years ended December 31, 2025 and 
    2024, respectively, (ii) accelerated amortization of operating lease ROU 
    assets of $3 million and $0 for the three months ended December 31, 2025 
    and 2024, respectively, and $6 million and $4 million for the years ended 
    December 31, 2025 and 2024, respectively, and (iii) contract costs related 
    to leased facilities abandonment of $3 million and $0 for three months 
    ended December 31, 2025 and 2024, respectively, and $4 million and $2 
    million for the years ended December 31, 2025 and 2024, respectively. 
b)  Represents expenses related to the integration of businesses acquired. 
c)  Represents expenses related to business acquisitions, including potential 
    business acquisitions, and includes pre-acquisition due diligence and 
    related activities costs. 
d)  Represents non-cash equity-based compensation expense and employer taxes 
    paid related to equity incentive awards to certain employees. 
e)  Represents fair value movements on earnout derivative liabilities during 
    the periods. 
f)  Represents gain on remeasurement of a previously held equity investment in 
    Uvet GBT. 
g)  Adjusted Operating Expenses excludes (i) long-term incentive plan expense 
    of $0 and $2 million for the three months ended December 31, 2025 and 
    2024, respectively, and $1 million and $8 million for the years ended 
    December 31, 2025 and 2024, respectively, and (ii) legal and professional 
    services costs of $2 million and $1 million for the three months ended 
    December 31, 2025 and 2024, respectively, and $2 million and $5 million 
    for the years ended December 31, 2025 and 2024, respectively. Adjusted 
    EBITDA additionally excludes (i) unrealized foreign exchange loss (gains) 
    of $0 and ($27) million for the three months ended December 31, 2025 and 
    2024, respectively, and $19 million and $(22) million for the years ended 
    December 31, 2025 and 2024, respectively, and (ii) non-service component 
    of our net periodic pension cost related to our defined benefit pension 
    plans of $5 million and $1 million for the three months ended December 31, 
    2025 and 2024, respectively, and $10 million and $5 million for the years 
    ended December 31, 2025 and 2024, respectively. 
 
 
Reconciliation of Adjusted Gross Profit: 
 
                             Three Months Ended 
                                December 31,        Year Ended December 31, 
                           -----------------------  ----------------------- 
(in $ millions)               2025        2024         2025         2024 
------------------------   ----------  -----------  -----------  ---------- 
Revenue                    $792        $591         $2,718       $2,423 
Cost of revenue 
 (excluding depreciation 
 and amortization)          342         238          1,085          967 
                            ---  ----   ---  -----   -----  ---   ----- 
Adjusted Gross Profit       450         353          1,633        1,456 
Depreciation and 
 amortization related to 
 cost of revenue             19          16             71           59 
Gross Profit                431         337          1,562        1,397 
Gross Profit Margin          55%         57%            57%          58% 
Adjusted Gross Profit 
 Margin                      57%         60%            60%          60% 
 
 
Reconciliation of net cash from operating activities to Free 
Cash Flow: 
 
                      Three Months Ended         Year Ended 
                         December 31,            December 31, 
                   ------------------------  ------------------- 
(in $ millions)        2025         2024       2025       2024 
----------------   -------------  ---------  ---------  -------- 
 
Net cash from 
 operating 
 activities        $      52      $     65   $    233   $ 272 
    Less: 
     Purchase of 
     property and 
     equipment           (39)          (32)      (129)   (107) 
                   ----  ---          ----       ----    ---- 
Free Cash Flow     $      13      $     33   $    104   $ 165 
                   ====  ===          ====       ====    ==== 
 
 
Reconciliation of Net Debt: 
 
                                                 As of December 31, 
                                              ------------------------ 
(in $ millions)                                   2025         2024 
-------------------------------------------   ------------  ---------- 
Current portion of long-term debt             $        58   $    19 
Long-term debt, net of unamortized debt 
 discount and debt issuance costs                   1,360     1,365 
                                                  -------    ------ 
Total debt, net of unamortized debt discount 
 and debt issuance costs                            1,418     1,384 
Less: Cash and cash equivalents                      (434)     (536) 
                                                  -------    ------ 
Net Debt                                      $       984   $   848 
                                                  =======    ====== 
 
LTM Adjusted EBITDA                           $       532   $   478 
Net Debt / LTM Adjusted EBITDA                        1.9x        1.8x 
 

Reconciliation of Full-Year 2026 Adjusted EBITDA and Free Cash Flow Guidance

The Company's full-year 2026 guidance considers various material assumptions. Because the guidance is forward-looking and reflects numerous estimates and assumptions with respect to future industry performance under various scenarios as well as assumptions for competition, general business, economic, market and financial conditions and matters specific to the business of Amex GBT, all of which are difficult to predict and many of which are beyond the control of Amex GBT, actual results may differ materially from the guidance due to a number of factors, including the ultimate inaccuracy of any of the assumptions described above and the risks and other factors discussed in the section entitled "Forward-Looking Statements" below and the risk factors in the Company's SEC filings.

Adjusted EBITDA guidance for the year ending December 31, 2026 consists of expected net income (loss) for the year ending December 31, 2026, adjusted for: (i) interest expense - net of approximately $85 million; (ii) provision for income taxes of approximately $70-80 million; (iii) depreciation and amortization of property and equipment of approximately $230 million; (iv) restructuring costs of approximately $30-50 million; (v) integration expenses and costs related to mergers and acquisitions of approximately $60-65 million; (vi) non-cash equity-based compensation and related employer taxes of approximately $75 million, and; (vii) other adjustments, including litigation and professional services costs and non-service component of our net periodic pension benefit related to our defined benefit pension plans of approximately $10 million.

We are unable to reconcile Adjusted EBITDA to net income (loss) determined under U.S. GAAP due to the unavailability of information required to reasonably predict certain reconciling items such as impairment of long-lived assets and right-of-use assets, fair value movement on earnout derivative liabilities, foreign exchange gains (loss) and/or loss on early extinguishment of debt and the related tax impact of these adjustments. The exact amount of these adjustments is not currently determinable but may be significant.

Free Cash Flow guidance for the year ending December 31, 2026 consists of expected net cash from operating activities of approximately $285-325 million less purchase of property and equipment of approximately $160-170 million.

Forward-Looking Statements

This communication contains statements that are forward-looking and as such are not historical facts. This includes, without limitation, statements regarding our financial position, business strategy, and the plans and objectives of management for future operations and full-year guidance. These statements constitute projections, forecasts and forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. The words "anticipate," "believe," "continue," "could," "estimate," "expect," "intend," "may," "might," "plan," "possible," "potential," "predict," "project," "should," "will," "would" and similar expressions may identify forward-looking statements, but the absence of these words does not mean that a statement is not forward-looking.

The forward-looking statements contained in this communication are based on our current expectations and beliefs concerning future developments and their potential effects on us. There can be no assurance that future developments affecting us will be those that we have anticipated. These forward-looking statements involve a number of risks, uncertainties (some of which are beyond our control) or other assumptions that may cause actual results or performance to be materially different from those expressed or implied by these forward-looking statements. These risks and uncertainties include, but are not limited to, the following risks, uncertainties and other factors: (1) changes to projected financial information or our ability to achieve our anticipated growth rate and execute on industry opportunities; (2) our ability to maintain our existing relationships with clients and suppliers and to compete with existing and new competitors; (3) various conflicts of interest that could arise among us, affiliates and investors; (4) our success in retaining or recruiting, or changes required in, our officers, key employees or directors; (5) factors relating to our business, operations and financial performance, including market conditions and global and economic factors beyond our control; (6) the impact of geopolitical conflicts, including the war in Ukraine, the conflicts in the Middle East, tensions between China and Taiwan and military operations in Venezuela, as well as related changes in base interest rates, inflation and significant market volatility on our business, the travel industry, travel trends and the global economy generally; (7) the sufficiency of our cash, cash equivalents and investments to meet our liquidity needs; (8) the effect of a prolonged or substantial decrease in global travel on the global travel industry; (9) political, social and macroeconomic conditions (including the widespread adoption of teleconference and virtual meeting technologies which could reduce the number of in-person business meetings and demand for

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