ACCOR SA (AC.PA) Fundamental Analysis & Valuation

EPA:AC • FR0000120404

Current stock price

46.43 EUR
+1.28 (+2.83%)
Last:

This AC.PA fundamental analysis includes valuation metrics, fair value assessment, financial health analysis, profitability trends, growth metrics and dividend sustainability analysis.

6

1. AC.PA Profitability Analysis

1.1 Basic Checks

  • AC had positive earnings in the past year.
  • In the past year AC had a positive cash flow from operations.
  • In the past 5 years AC has always been profitable.
  • Of the past 5 years AC 4 years had a positive operating cash flow.
AC.PA Yearly Net Income VS EBIT VS OCF VS FCFAC.PA Yearly Net Income VS EBIT VS OCF VS FCFYearly Net Income VS EBIT VS OCF VS FCF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 1B -1B 2B -2B

1.2 Ratios

  • With a Return On Assets value of 3.29%, AC perfoms like the industry average, outperforming 50.88% of the companies in the same industry.
  • With a decent Return On Equity value of 9.01%, AC is doing good in the industry, outperforming 68.42% of the companies in the same industry.
  • AC has a Return On Invested Capital of 7.13%. This is comparable to the rest of the industry: AC outperforms 56.14% of its industry peers.
  • AC had an Average Return On Invested Capital over the past 3 years of 6.59%. This is significantly below the industry average of 12.21%.
  • The 3 year average ROIC (6.59%) for AC is below the current ROIC(7.13%), indicating increased profibility in the last year.
Industry RankSector Rank
ROA 3.29%
ROE 9.01%
ROIC 7.13%
ROA(3y)4.42%
ROA(5y)3.37%
ROE(3y)10.79%
ROE(5y)8.15%
ROIC(3y)6.59%
ROIC(5y)N/A
AC.PA Yearly ROA, ROE, ROICAC.PA Yearly ROA, ROE, ROICYearly ROA, ROE, ROIC 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 20 -20 -40

1.3 Margins

  • Looking at the Profit Margin, with a value of 6.85%, AC is in the better half of the industry, outperforming 61.40% of the companies in the same industry.
  • In the last couple of years the Profit Margin of AC has declined.
  • AC has a better Operating Margin (15.43%) than 71.93% of its industry peers.
  • AC's Operating Margin has improved in the last couple of years.
  • The Gross Margin of AC (97.77%) is better than 100.00% of its industry peers.
  • AC's Gross Margin has been stable in the last couple of years.
Industry RankSector Rank
OM 15.43%
PM (TTM) 6.85%
GM 97.77%
OM growth 3Y13.39%
OM growth 5YN/A
PM growth 3Y-7.64%
PM growth 5YN/A
GM growth 3Y-0.1%
GM growth 5Y0.16%
AC.PA Yearly Profit, Operating, Gross MarginsAC.PA Yearly Profit, Operating, Gross MarginsYearly Profit, Operating, Gross Margins 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 50 -50 -100

More info and screens

ROAROEROICOperating and Profit MarginShow most profitable peers

4

2. AC.PA Health Analysis

2.1 Basic Checks

  • The Return on Invested Capital (ROIC) is just above the Cost of Capital (WACC), so AC is still creating some value.
  • The number of shares outstanding for AC has been reduced compared to 1 year ago.
  • AC has less shares outstanding than it did 5 years ago.
  • AC has a worse debt/assets ratio than last year.
AC.PA Yearly Shares OutstandingAC.PA Yearly Shares OutstandingYearly Shares Outstanding 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 50M 100M 150M 200M 250M
AC.PA Yearly Total Debt VS Total AssetsAC.PA Yearly Total Debt VS Total AssetsYearly Total Debt VS Total Assets 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2B 4B 6B 8B 10B

2.2 Solvency

  • Based on the Altman-Z score of 1.64, we must say that AC is in the distress zone and has some risk of bankruptcy.
  • AC has a Altman-Z score (1.64) which is in line with its industry peers.
  • AC has a debt to FCF ratio of 7.04. This is a slightly negative value and a sign of low solvency as AC would need 7.04 years to pay back of all of its debts.
  • AC has a Debt to FCF ratio (7.04) which is in line with its industry peers.
  • A Debt/Equity ratio of 0.95 indicates that AC is somewhat dependend on debt financing.
  • AC has a Debt to Equity ratio of 0.95. This is in the better half of the industry: AC outperforms 64.91% of its industry peers.
Industry RankSector Rank
Debt/Equity 0.95
Debt/FCF 7.04
Altman-Z 1.64
ROIC/WACC1.15
WACC6.2%
AC.PA Yearly LT Debt VS Equity VS FCFAC.PA Yearly LT Debt VS Equity VS FCFYearly LT Debt VS Equity VS FCF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 2B -2B 4B 6B

2.3 Liquidity

  • A Current Ratio of 1.05 indicates that AC should not have too much problems paying its short term obligations.
  • AC's Current ratio of 1.05 is fine compared to the rest of the industry. AC outperforms 70.18% of its industry peers.
  • A Quick Ratio of 1.04 indicates that AC should not have too much problems paying its short term obligations.
  • AC has a better Quick ratio (1.04) than 77.19% of its industry peers.
Industry RankSector Rank
Current Ratio 1.05
Quick Ratio 1.04
AC.PA Yearly Current Assets VS Current LiabilitesAC.PA Yearly Current Assets VS Current LiabilitesYearly Current Assets VS Current Liabilites 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 1B 2B 3B

More info and screens

WACCDebt/EquityHow to determine the health of a companyAltman-Z scoreShow peers with great health

5

3. AC.PA Growth Analysis

3.1 Past

  • AC shows a strong negative growth in Earnings Per Share. In the last year the EPS decreased by -21.03%.
  • AC shows a small growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 5.02% yearly.
  • Looking at the last year, AC shows a small growth in Revenue. The Revenue has grown by 0.59% in the last year.
  • Measured over the past years, AC shows a very strong growth in Revenue. The Revenue has been growing by 28.32% on average per year.
EPS 1Y (TTM)-21.03%
EPS 3Y5.02%
EPS 5YN/A
EPS Q2Q%-27.27%
Revenue 1Y (TTM)0.59%
Revenue growth 3Y10.11%
Revenue growth 5Y28.32%
Sales Q2Q%-1.19%

3.2 Future

  • The Earnings Per Share is expected to grow by 20.00% on average over the next years. This is a very strong growth
  • The Revenue is expected to grow by 6.59% on average over the next years.
EPS Next Y31.48%
EPS Next 2Y24.44%
EPS Next 3Y20.42%
EPS Next 5Y20%
Revenue Next Year6.84%
Revenue Next 2Y6.62%
Revenue Next 3Y6.36%
Revenue Next 5Y6.59%

3.3 Evolution

  • When comparing the EPS growth rate of the last years to the growth rate of the upcoming years, we see that the growth is accelerating.
  • When comparing the Revenue growth rate of the last years to the growth rate of the upcoming years, we see that the growth is decreasing.
AC.PA Yearly Revenue VS EstimatesAC.PA Yearly Revenue VS EstimatesYearly Revenue VS Estimates 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 2B 4B 6B 8B
AC.PA Yearly EPS VS EstimatesAC.PA Yearly EPS VS EstimatesYearly EPS VS Estimates 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 0 2 -2 4 -4

More info and screens

Find the best growth stocksShow best growing peers

5

4. AC.PA Valuation Analysis

4.1 Price/Earnings Ratio

  • The Price/Earnings ratio is 25.23, which means the current valuation is very expensive for AC.
  • 70.18% of the companies in the same industry are more expensive than AC, based on the Price/Earnings ratio.
  • AC is valuated at similar levels of the S&P average when we compare the Price/Earnings ratio to 27.87, which is the current average of the S&P500 Index.
  • Based on the Price/Forward Earnings ratio of 19.19, the valuation of AC can be described as rather expensive.
  • Based on the Price/Forward Earnings ratio, AC is valued a bit cheaper than 66.67% of the companies in the same industry.
  • AC is valuated cheaply when we compare the Price/Forward Earnings ratio to 38.51, which is the current average of the S&P500 Index.
Industry RankSector Rank
PE 25.23
Fwd PE 19.19
AC.PA Price Earnings VS Forward Price EarningsAC.PA Price Earnings VS Forward Price Earnings ChartPrice Earnings - Forward Price Earnings PE FPE 10 20 30

4.2 Price Multiples

  • 64.91% of the companies in the same industry are more expensive than AC, based on the Enterprise Value to EBITDA ratio.
  • AC's Price/Free Cash Flow is on the same level as the industry average.
Industry RankSector Rank
P/FCF 17.86
EV/EBITDA 10.76
AC.PA Per share dataAC.PA EPS, Sales, OCF, FCF, BookValue per sharePer Share Data Per Share 0 5 10 15 20

4.3 Compensation for Growth

  • The low PEG Ratio(NY), which compensates the Price/Earnings for growth, indicates a rather cheap valuation of the company.
  • The decent profitability rating of AC may justify a higher PE ratio.
  • A more expensive valuation may be justified as AC's earnings are expected to grow with 20.42% in the coming years.
PEG (NY)0.8
PEG (5Y)N/A
EPS Next 2Y24.44%
EPS Next 3Y20.42%

More info and screens

Price/EarningsPrice/FCFFCF per shareEV/EBITDAPEG RATIOShow best valued peers

4

5. AC.PA Dividend Analysis

5.1 Amount

  • AC has a Yearly Dividend Yield of 2.99%.
  • Compared to an average industry Dividend Yield of 1.45, AC pays a better dividend. On top of this AC pays more dividend than 82.46% of the companies listed in the same industry.
  • Compared to an average S&P500 Dividend Yield of 1.81, AC pays a better dividend.
Industry RankSector Rank
Dividend Yield 2.99%

5.2 History

Dividend Growth(5Y)N/A
Div Incr Years3
Div Non Decr Years3
AC.PA Yearly Dividends per shareAC.PA Yearly Dividends per shareYearly Dividends per share 2019 2023 2024 2025 2026 0.2 0.4 0.6 0.8 1

5.3 Sustainability

  • 78.50% of the earnings are spent on dividend by AC. This is not a sustainable payout ratio.
DP78.5%
EPS Next 2Y24.44%
EPS Next 3Y20.42%
AC.PA Yearly Income VS Free CF VS DividendAC.PA Yearly Income VS Free CF VS DividendYearly Income VS Free CF VS Dividend 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 1B -1B 2B -2B
AC.PA Dividend Payout.AC.PA Dividend Payout, showing the Payout Ratio.AC.PA Dividend Payout.PayoutRetained Earnings

More info and screens

Find the best dividend stocksShow peers with best dividend

AC.PA Fundamentals: All Metrics, Ratios and Statistics

ACCOR SA

EPA:AC (4/17/2026, 7:00:00 PM)

46.43

+1.28 (+2.83%)

Chartmill FA Rating
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)02-19
Earnings (Next)04-23
Inst Owners69.51%
Inst Owner ChangeN/A
Ins Owners0.24%
Ins Owner ChangeN/A
Market Cap10.90B
Revenue(TTM)5.64B
Net Income(TTM)386.00M
Analysts86.67
Price Target57.88 (24.66%)
Short Float %N/A
Short RatioN/A
Dividend
Industry RankSector Rank
Dividend Yield 2.99%
Yearly Dividend1.27
Dividend Growth(5Y)N/A
DP78.5%
Div Incr Years3
Div Non Decr Years3
Ex-DateN/A
Surprises & Revisions
EPS beat(2)N/A
Avg EPS beat(2)N/A
Min EPS beat(2)N/A
Max EPS beat(2)N/A
EPS beat(4)N/A
Avg EPS beat(4)N/A
Min EPS beat(4)N/A
Max EPS beat(4)N/A
EPS beat(8)N/A
Avg EPS beat(8)N/A
EPS beat(12)N/A
Avg EPS beat(12)N/A
EPS beat(16)N/A
Avg EPS beat(16)N/A
Revenue beat(2)N/A
Avg Revenue beat(2)N/A
Min Revenue beat(2)N/A
Max Revenue beat(2)N/A
Revenue beat(4)N/A
Avg Revenue beat(4)N/A
Min Revenue beat(4)N/A
Max Revenue beat(4)N/A
Revenue beat(8)N/A
Avg Revenue beat(8)N/A
Revenue beat(12)N/A
Avg Revenue beat(12)N/A
Revenue beat(16)N/A
Avg Revenue beat(16)N/A
PT rev (1m)0.15%
PT rev (3m)4.74%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-0.36%
EPS NY rev (3m)-4.59%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-0.5%
Revenue NY rev (3m)-1.85%
Valuation
Industry RankSector Rank
PE 25.23
Fwd PE 19.19
P/S 1.93
P/FCF 17.86
P/OCF 13.5
P/B 2.54
P/tB N/A
EV/EBITDA 10.76
EPS(TTM)1.84
EY3.96%
EPS(NY)2.42
Fwd EY5.21%
FCF(TTM)2.6
FCFY5.6%
OCF(TTM)3.44
OCFY7.41%
SpS24.03
BVpS18.26
TBVpS-4.65
PEG (NY)0.8
PEG (5Y)N/A
Graham Number27.4922 (-40.79%)
Profitability
Industry RankSector Rank
ROA 3.29%
ROE 9.01%
ROCE 9.7%
ROIC 7.13%
ROICexc 8.36%
ROICexgc 25.46%
OM 15.43%
PM (TTM) 6.85%
GM 97.77%
FCFM 10.82%
ROA(3y)4.42%
ROA(5y)3.37%
ROE(3y)10.79%
ROE(5y)8.15%
ROIC(3y)6.59%
ROIC(5y)N/A
ROICexc(3y)7.72%
ROICexc(5y)N/A
ROICexgc(3y)26.07%
ROICexgc(5y)N/A
ROCE(3y)8.9%
ROCE(5y)N/A
ROICexgc growth 3Y8.21%
ROICexgc growth 5YN/A
ROICexc growth 3Y19.84%
ROICexc growth 5YN/A
OM growth 3Y13.39%
OM growth 5YN/A
PM growth 3Y-7.64%
PM growth 5YN/A
GM growth 3Y-0.1%
GM growth 5Y0.16%
F-Score6
Asset Turnover0.48
Health
Industry RankSector Rank
Debt/Equity 0.95
Debt/FCF 7.04
Debt/EBITDA 3.4
Cap/Depr 59.7%
Cap/Sales 3.49%
Interest Coverage 13.59
Cash Conversion 67.25%
Profit Quality 158.03%
Current Ratio 1.05
Quick Ratio 1.04
Altman-Z 1.64
F-Score6
WACC6.2%
ROIC/WACC1.15
Cap/Depr(3y)N/A
Cap/Depr(5y)N/A
Cap/Sales(3y)4.58%
Cap/Sales(5y)4%
Profit Quality(3y)103.24%
Profit Quality(5y)N/A
High Growth Momentum
Growth
EPS 1Y (TTM)-21.03%
EPS 3Y5.02%
EPS 5YN/A
EPS Q2Q%-27.27%
EPS Next Y31.48%
EPS Next 2Y24.44%
EPS Next 3Y20.42%
EPS Next 5Y20%
Revenue 1Y (TTM)0.59%
Revenue growth 3Y10.11%
Revenue growth 5Y28.32%
Sales Q2Q%-1.19%
Revenue Next Year6.84%
Revenue Next 2Y6.62%
Revenue Next 3Y6.36%
Revenue Next 5Y6.59%
EBIT growth 1Y11.68%
EBIT growth 3Y24.85%
EBIT growth 5YN/A
EBIT Next Year49.03%
EBIT Next 3Y21.25%
EBIT Next 5Y15.33%
FCF growth 1Y39.27%
FCF growth 3Y15.01%
FCF growth 5YN/A
OCF growth 1Y10.4%
OCF growth 3Y16.38%
OCF growth 5YN/A

ACCOR SA / AC.PA Fundamental Analysis FAQ

What is the fundamental rating for AC stock?

ChartMill assigns a fundamental rating of 5 / 10 to AC.PA.


Can you provide the valuation status for ACCOR SA?

ChartMill assigns a valuation rating of 5 / 10 to ACCOR SA (AC.PA). This can be considered as Fairly Valued.


What is the profitability of AC stock?

ACCOR SA (AC.PA) has a profitability rating of 6 / 10.


How financially healthy is ACCOR SA?

The financial health rating of ACCOR SA (AC.PA) is 4 / 10.


Can you provide the expected EPS growth for AC stock?

The Earnings per Share (EPS) of ACCOR SA (AC.PA) is expected to grow by 31.48% in the next year.