The article compares Airbnb (NASDAQ:ABNB) with its competitors in the Hotels, Restaurants & Leisure industry, analyzing financial metrics like P/E, P/B, P/S ratios, ROE, EBITDA, gross profit, and revenue growth. Airbnb shows potential for growth with a lower P/E ratio than the industry average, a high ROE, and strong profitability indicated by its EBITDA and gross profit. However, its revenue growth is below the industry average, which may concern investors about future revenue potential. Airbnb's lower debt-to-equity ratio suggests a strong financial position with less reliance on debt financing.