ACCOR SA (AC.PA) Stock Fundamental Analysis

Europe • Euronext Paris • EPA:AC • FR0000120404

48.5 EUR
-0.66 (-1.34%)
Last: Feb 11, 2026, 05:35 PM
Overview Stock Chart Technical Analysis Fundamental Analysis Analyst Ratings Earnings Estimates Financials Ownership
Fundamental Rating

5

AC gets a fundamental rating of 5 out of 10. The analysis compared the fundamentals against 62 industry peers in the Hotels, Restaurants & Leisure industry. Both the profitability and the financial health of AC get a neutral evaluation. Nothing too spectacular is happening here. AC is quite expensive at the moment. It does show a decent growth rate.


Dividend Valuation Growth Profitability Health

6

1. Profitability

1.1 Basic Checks

  • AC had positive earnings in the past year.
  • AC had a positive operating cash flow in the past year.
  • Of the past 5 years AC 4 years were profitable.
  • In multiple years AC reported negative operating cash flow during the last 5 years.
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 0 1B -1B 2B -2B

1.2 Ratios

  • AC has a Return On Assets (4.62%) which is in line with its industry peers.
  • AC's Return On Equity of 12.57% is fine compared to the rest of the industry. AC outperforms 67.74% of its industry peers.
  • With a Return On Invested Capital value of 7.63%, AC perfoms like the industry average, outperforming 50.00% of the companies in the same industry.
  • The Average Return On Invested Capital over the past 3 years for AC is significantly below the industry average of 12.12%.
  • The 3 year average ROIC (6.13%) for AC is below the current ROIC(7.63%), indicating increased profibility in the last year.
Industry RankSector Rank
ROA 4.62%
ROE 12.57%
ROIC 7.63%
ROA(3y)4.37%
ROA(5y)-1.11%
ROE(3y)10.2%
ROE(5y)-3.52%
ROIC(3y)6.13%
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 0 20 -20 -40

1.3 Margins

  • Looking at the Profit Margin, with a value of 9.64%, AC is in the better half of the industry, outperforming 64.52% of the companies in the same industry.
  • AC's Profit Margin has been stable in the last couple of years.
  • AC has a better Operating Margin (14.68%) than 66.13% of its industry peers.
  • In the last couple of years the Operating Margin of AC has grown nicely.
  • AC has a Gross Margin of 97.62%. This is amongst the best in the industry. AC outperforms 98.39% of its industry peers.
  • In the last couple of years the Gross Margin of AC has remained more or less at the same level.
Industry RankSector Rank
OM 14.68%
PM (TTM) 9.64%
GM 97.62%
OM growth 3YN/A
OM growth 5Y2.51%
PM growth 3Y66.47%
PM growth 5Y-0.32%
GM growth 3Y0.02%
GM growth 5Y0.05%
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 0 50 -50 -100

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4

2. Health

2.1 Basic Checks

  • With a Return on Invested Capital (ROIC) just above the Cost of Capital (WACC), AC is creating some value.
  • Compared to 1 year ago, AC has less shares outstanding
  • The number of shares outstanding for AC has been reduced compared to 5 years ago.
  • The debt/assets ratio for AC is higher compared to a year ago.
AC.PA Yearly Shares OutstandingAC.PA Yearly Shares OutstandingYearly Shares Outstanding 2016 2017 2018 2019 2020 2021 2022 2023 2024 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 2B 4B 6B 8B 10B

2.2 Solvency

  • AC has an Altman-Z score of 1.74. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
  • The Altman-Z score of AC (1.74) is comparable to the rest of the industry.
  • The Debt to FCF ratio of AC is 7.09, which is on the high side as it means it would take AC, 7.09 years of fcf income to pay off all of its debts.
  • With a Debt to FCF ratio value of 7.09, AC perfoms like the industry average, outperforming 50.00% of the companies in the same industry.
  • AC has a Debt/Equity ratio of 0.92. This is a neutral value indicating AC is somewhat dependend on debt financing.
  • With a decent Debt to Equity ratio value of 0.92, AC is doing good in the industry, outperforming 66.13% of the companies in the same industry.
Industry RankSector Rank
Debt/Equity 0.92
Debt/FCF 7.09
Altman-Z 1.74
ROIC/WACC1.11
WACC6.87%
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 0 2B -2B 4B 6B

2.3 Liquidity

  • AC has a Current Ratio of 1.12. This is a normal value and indicates that AC is financially healthy and should not expect problems in meeting its short term obligations.
  • The Current ratio of AC (1.12) is better than 72.58% of its industry peers.
  • AC has a Quick Ratio of 1.11. This is a normal value and indicates that AC is financially healthy and should not expect problems in meeting its short term obligations.
  • AC's Quick ratio of 1.11 is fine compared to the rest of the industry. AC outperforms 75.81% of its industry peers.
Industry RankSector Rank
Current Ratio 1.12
Quick Ratio 1.11
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 1B 2B 3B

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

5

3. Growth

3.1 Past

  • The Earnings Per Share has grown by an impressive 25.27% over the past year.
  • The Earnings Per Share has been growing by 19.16% on average over the past years. This is quite good.
  • The Revenue has been growing slightly by 6.43% in the past year.
  • Measured over the past years, AC shows a small growth in Revenue. The Revenue has been growing by 6.72% on average per year.
EPS 1Y (TTM)25.27%
EPS 3Y134.94%
EPS 5Y19.16%
EPS Q2Q%-11.11%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%

3.2 Future

  • AC is expected to show quite a strong growth in Earnings Per Share. In the coming years, the EPS will grow by 12.62% yearly.
  • AC is expected to show a small growth in Revenue. In the coming years, the Revenue will grow by 5.95% yearly.
EPS Next Y-8.19%
EPS Next 2Y2.85%
EPS Next 3Y7.12%
EPS Next 5Y12.62%
Revenue Next Year3.62%
Revenue Next 2Y4.67%
Revenue Next 3Y5.18%
Revenue Next 5Y5.95%

3.3 Evolution

  • The estimated forward EPS growth is still strong, although it is decreasing when compared to the stronger growth in the past years.
  • The Revenue growth rate is stable: in the next years the growth will be about the same than in the last years.
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

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3

4. Valuation

4.1 Price/Earnings Ratio

  • With a Price/Earnings ratio of 20.82, AC is valued on the expensive side.
  • AC's Price/Earnings ratio is a bit cheaper when compared to the industry. AC is cheaper than 67.74% of the companies in the same industry.
  • Compared to an average S&P500 Price/Earnings ratio of 28.03, AC is valued a bit cheaper.
  • Based on the Price/Forward Earnings ratio of 19.68, the valuation of AC can be described as rather expensive.
  • Compared to the rest of the industry, the Price/Forward Earnings ratio of AC is on the same level as its industry peers.
  • AC is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 27.97, which is the current average of the S&P500 Index.
Industry RankSector Rank
PE 20.82
Fwd PE 19.68
AC.PA Price Earnings VS Forward Price EarningsAC.PA Price Earnings VS Forward Price Earnings ChartPrice Earnings - Forward Price Earnings PE FPE 5 10 15 20 25

4.2 Price Multiples

  • AC's Enterprise Value to EBITDA is on the same level as the industry average.
  • AC's Price/Free Cash Flow is on the same level as the industry average.
Industry RankSector Rank
P/FCF 19.74
EV/EBITDA 12.34
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 decent profitability rating of AC may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.09
EPS Next 2Y2.85%
EPS Next 3Y7.12%

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

6

5. Dividend

5.1 Amount

  • AC has a Yearly Dividend Yield of 2.61%.
  • AC's Dividend Yield is rather good when compared to the industry average which is at 1.32. AC pays more dividend than 82.26% of the companies in the same industry.
  • Compared to an average S&P500 Dividend Yield of 1.80, AC pays a bit more dividend than the S&P500 average.
Industry RankSector Rank
Dividend Yield 2.61%

5.2 History

  • The dividend of AC has a limited annual growth rate of 2.40%.
Dividend Growth(5Y)2.4%
Div Incr Years2
Div Non Decr Years2
AC.PA Yearly Dividends per shareAC.PA Yearly Dividends per shareYearly Dividends per share 2019 2023 2024 2025 0.2 0.4 0.6 0.8 1

5.3 Sustainability

  • AC pays out 55.39% of its income as dividend. This is a bit on the high side, but may be sustainable.
  • AC's earnings are growing more than its dividend. This makes the dividend growth sustainable.
DP55.39%
EPS Next 2Y2.85%
EPS Next 3Y7.12%
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 0 1B -1B 2B -2B
AC.PA Dividend Payout.AC.PA Dividend Payout, showing the Payout Ratio.AC.PA Dividend Payout.PayoutRetained Earnings

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ACCOR SA

EPA:AC (2/11/2026, 5:35:15 PM)

48.5

-0.66 (-1.34%)

Chartmill FA Rating
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)10-22
Earnings (Next)02-19
Inst Owners64.64%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap11.88B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts84.62
Price Target56.2 (15.88%)
Short Float %N/A
Short RatioN/A
Dividend
Industry RankSector Rank
Dividend Yield 2.61%
Yearly Dividend1.15
Dividend Growth(5Y)2.4%
DP55.39%
Div Incr Years2
Div Non Decr Years2
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)1.65%
PT rev (3m)5.17%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-3.53%
EPS NY rev (3m)-2.82%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)0%
Revenue NY rev (3m)-0.42%
Valuation
Industry RankSector Rank
PE 20.82
Fwd PE 19.68
P/S 2.09
P/FCF 19.74
P/OCF 14.98
P/B 2.73
P/tB N/A
EV/EBITDA 12.34
EPS(TTM)2.33
EY4.8%
EPS(NY)2.46
Fwd EY5.08%
FCF(TTM)2.46
FCFY5.07%
OCF(TTM)3.24
OCFY6.67%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.09
Graham Number30.51
Profitability
Industry RankSector Rank
ROA 4.62%
ROE 12.57%
ROCE 9.18%
ROIC 7.63%
ROICexc 8.89%
ROICexgc 26.66%
OM 14.68%
PM (TTM) 9.64%
GM 97.62%
FCFM 10.61%
ROA(3y)4.37%
ROA(5y)-1.11%
ROE(3y)10.2%
ROE(5y)-3.52%
ROIC(3y)6.13%
ROIC(5y)N/A
ROICexc(3y)7.33%
ROICexc(5y)N/A
ROICexgc(3y)27.2%
ROICexgc(5y)N/A
ROCE(3y)7.36%
ROCE(5y)N/A
ROICexgc growth 3YN/A
ROICexgc growth 5Y23.36%
ROICexc growth 3YN/A
ROICexc growth 5Y13.35%
OM growth 3YN/A
OM growth 5Y2.51%
PM growth 3Y66.47%
PM growth 5Y-0.32%
GM growth 3Y0.02%
GM growth 5Y0.05%
F-Score7
Asset Turnover0.48
Health
Industry RankSector Rank
Debt/Equity 0.92
Debt/FCF 7.09
Debt/EBITDA 3.41
Cap/Depr 56.01%
Cap/Sales 3.37%
Interest Coverage 7.93
Cash Conversion 67.55%
Profit Quality 110.06%
Current Ratio 1.12
Quick Ratio 1.11
Altman-Z 1.74
F-Score7
WACC6.87%
ROIC/WACC1.11
Cap/Depr(3y)N/A
Cap/Depr(5y)N/A
Cap/Sales(3y)4.29%
Cap/Sales(5y)5.46%
Profit Quality(3y)86.98%
Profit Quality(5y)N/A
High Growth Momentum
Growth
EPS 1Y (TTM)25.27%
EPS 3Y134.94%
EPS 5Y19.16%
EPS Q2Q%-11.11%
EPS Next Y-8.19%
EPS Next 2Y2.85%
EPS Next 3Y7.12%
EPS Next 5Y12.62%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year3.62%
Revenue Next 2Y4.67%
Revenue Next 3Y5.18%
Revenue Next 5Y5.95%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year44.04%
EBIT Next 3Y19.52%
EBIT Next 5Y15.01%
FCF growth 1Y48.64%
FCF growth 3YN/A
FCF growth 5YN/A
OCF growth 1Y39.12%
OCF growth 3YN/A
OCF growth 5Y32.65%

ACCOR SA / AC.PA 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 4 / 10 to ACCOR SA (AC.PA). This can be considered as Fairly Valued.


How profitable is ACCOR SA (AC.PA) stock?

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


What is the financial health of ACCOR SA (AC.PA) stock?

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


Is the dividend of ACCOR SA sustainable?

The dividend rating of ACCOR SA (AC.PA) is 6 / 10 and the dividend payout ratio is 55.39%.