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Travel + Leisure TNL Vacation Ownership — Restructuring liability

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Other financials

Income statement

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Revenue$1.1B+4.4%
Gross profit$1.0B+3.7%
Operating income$210.0M+1.9%
Net income$109.0M+0.9%
EPS (diluted)$1.72+6.2%

Balance sheet

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Cash & equivalents$471.0M+21.7%
Total debt$4.5B+4.4%
Total equity-$1.0B-19.6%
Total assets$6.9B+1.3%

Cash flow

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Operating cash flow$220.0M-5.2%
CapEx$25.0M-32.4%
Free cash flow$195.0M0.0%

Valuation

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Market cap$4.74B+22.5%
Enterprise value$8.78B+12.5%
P/E11.6×+2.1×
P/S1.2×+0.2×

Profitability

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Gross margin92.9%-5.1pp
Operating margin14.2%-5.1pp
Net margin10.4%-0.6pp
FCF margin10.8%-1.8pp

Returns & leverage

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Return on equity122.1%
Debt / equity6.6×
Current ratio1.2×

Where this comes from

Reported directly by Travel + Leisure in its filing.

Tagged under the XBRL concept us-gaap:RestructuringReserve.

The source filing: Travel + Leisure’s 10-Q, filed July 22, 2026.

Filed
Jul 22, 2026, 11:22 AM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q3 2026
Accession
0001361658-26-000053

As of December 31, 2025, there were $4 million of restructuring liabilities associated with this initiative. During the six months ended June 30, 2026, the Company reversed $2 million of restructuring expense for costs incurred during 2025 on behalf of the HOAs which are subject to reimbursement. As these costs will be paid by the Company on behalf of the HOAs these $2 million of charges are maintained within the restructuring liability with an offsetting receivable included in Trade receivables, net on the Condensed Consolidated Balance Sheet. This liability was reduced by $1 million of cash payments during the six months ended June 30, 2026. The remaining resort optimization initiative liability of $3 million is expected to be paid by the end of 2027.

Item 1. Financial Statements (Unaudited).

FAQ

What is Travel + Leisure's vacation ownership — restructuring liability?
Travel + Leisure (TNL) reported vacation ownership — restructuring liability of $3M in Q2 2026.
What does vacation ownership — restructuring liability mean?
Represents the outstanding financial obligations or provisions established for planned restructuring activities that have not yet been settled in cash. It serves as an indicator of future cash outflows related to organizational transformation efforts.

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