Q: What does the recently published annual report of Navigant International tell us about the economics of the corporate travel business?

A: Navigant continues to be the only publicly traded company that is purely a corporate-oriented travel agency. Its annual report provides revealing insights about the economics of the business and the valuation of travel agencies today.

Above all, the report shows that corporate travel management still can be quite profitable, even in the face of cuts, caps, bypass, the Internet and labor shortages.

For 1999, Navigant's earnings before interest, taxes, depreciation and amortization (or "Ebitda") were $38.9 million, which was 17% of its revenue (i.e., commissions and fees) of $229 million. This 17% profit margin is a good performance standard to apply to your own agency.

Navigant's labor costs, as a percentage of revenue, were 56% in 1999, up very slightly from 1998. If your labor costs are higher, your profitability is probably suffering. Further, its revenue per employee, based on the 3,500 employees it had at the end of 1999, was $65,000. If your ratio is higher, you are to be congratulated.

At the end of last year, Navigant had 560 offices, including on-sites, yielding a ratio of $409,000 of revenue per office, and 6.25 employees per office. These parameters seem to be right on the mark for industry averages.

Finally, here is how the stock market values Navigant. At the end of 1999, Navigant's total value on the stock market (its "market cap") was about $130 million; i.e., there were almost 13 million shares trading at about $10 per share. This market cap was only 3.35 times Ebitda, and only 57% of Navigant's revenue.

Do these ratios mean that travel agencies are worth 3.35 times their profits and 57% of one year's revenue? Professional appraisers would say that these yardsticks are two methods of determining any agency's value, and these ratios will probably be used by most appraisers in the next year.

However, as an observer of the stock market, I know that Navigant is undervalued. Wall Street has no idea what corporate travel management is all about and assumes it will be replaced by the Internet next week. Therefore, while evaluation ratios are interesting, they are likely somewhat low.

Mark Pestronk is a Fairfax, Va.-based attorney specializing in travel law. He answers your questions in the Crossroads Legal Issues forum. To contact Mark directly, e-mail him at [email protected].

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