ACCOR SA (AC.PA) Stock Fundamental Analysis
Europe - EPA:AC - FR0000120404 - Common Stock
40.85 EUR
-0.52 (-1.26%)
We assign a fundamental rating of 5 out of 10 to AC. AC was compared to 53 industry peers in the Hotels, Restaurants & Leisure industry. AC has only an average score on both its financial health and profitability. AC is not valued too expensively and it also shows a decent growth rate.
1. Profitability
1.1 Basic Checks
In the past year AC was profitable.
In the past year AC had a positive cash flow from operations.
Of the past 5 years AC 4 years were profitable.
The reported operating cash flow has been mixed in the past 5 years: AC reported negative operating cash flow in multiple years.
1.2 Ratios
Looking at the Return On Assets, with a value of 4.62%, AC is in the better half of the industry, outperforming 66.04% of the companies in the same industry.
With a decent Return On Equity value of 12.57%, AC is doing good in the industry, outperforming 75.47% of the companies in the same industry.
Looking at the Return On Invested Capital, with a value of 7.63%, AC is in the better half of the industry, outperforming 62.26% of the companies in the same industry.
The Average Return On Invested Capital over the past 3 years for AC is below the industry average of 10.61%.
The last Return On Invested Capital (7.63%) for AC is above the 3 year average (6.13%), which is a sign of increasing profitability.
| Industry Rank | Sector 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
1.3 Margins
With a decent Profit Margin value of 9.64%, AC is doing good in the industry, outperforming 73.58% of the companies in the same industry.
In the last couple of years the Profit Margin of AC has remained more or less at the same level.
AC has a better Operating Margin (14.68%) than 71.70% of its industry peers.
AC's Operating Margin has improved in the last couple of years.
AC has a better Gross Margin (97.62%) than 100.00% of its industry peers.
AC's Gross Margin has been stable in the last couple of years.
| Industry Rank | Sector 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%
2. Health
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.
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.
AC has a worse debt/assets ratio than last year.
2.2 Solvency
AC has an Altman-Z score of 1.59. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
AC has a Altman-Z score (1.59) which is in line with its industry peers.
AC has a debt to FCF ratio of 7.09. This is a slightly negative value and a sign of low solvency as AC would need 7.09 years to pay back of all of its debts.
AC has a Debt to FCF ratio (7.09) which is in line with its industry peers.
AC has a Debt/Equity ratio of 0.92. This is a neutral value indicating AC is somewhat dependend on debt financing.
Looking at the Debt to Equity ratio, with a value of 0.92, AC is in the better half of the industry, outperforming 60.38% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.59 |
ROIC/WACC1.18
WACC6.44%
2.3 Liquidity
A Current Ratio of 1.12 indicates that AC should not have too much problems paying its short term obligations.
Looking at the Current ratio, with a value of 1.12, AC is in the better half of the industry, outperforming 67.92% of the companies in the same industry.
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.
Looking at the Quick ratio, with a value of 1.11, AC is in the better half of the industry, outperforming 71.70% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.12 | ||
| Quick Ratio | 1.11 |
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.
Looking at the last year, AC shows a small growth in Revenue. The Revenue has grown by 6.43% in the last year.
AC shows a small growth in Revenue. Measured over the last years, the Revenue has been growing by 6.72% yearly.
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
The Earnings Per Share is expected to grow by 11.25% on average over the next years. This is quite good.
Based on estimates for the next years, AC will show a small growth in Revenue. The Revenue will grow by 6.06% on average per year.
EPS Next Y-3.69%
EPS Next 2Y5.29%
EPS Next 3Y8.45%
EPS Next 5Y11.25%
Revenue Next Year5.01%
Revenue Next 2Y5.42%
Revenue Next 3Y5.62%
Revenue Next 5Y6.06%
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.
When comparing the Revenue growth rate of the last years to the growth rate of the upcoming years, we see that the growth is stable.
4. Valuation
4.1 Price/Earnings Ratio
The Price/Earnings ratio is 17.53, which indicates a rather expensive current valuation of AC.
Compared to the rest of the industry, the Price/Earnings ratio of AC indicates a rather cheap valuation: AC is cheaper than 81.13% of the companies listed in the same industry.
The average S&P500 Price/Earnings ratio is at 27.27. AC is valued slightly cheaper when compared to this.
AC is valuated correctly with a Price/Forward Earnings ratio of 15.81.
Compared to the rest of the industry, the Price/Forward Earnings ratio of AC indicates a somewhat cheap valuation: AC is cheaper than 71.70% of the companies listed in the same industry.
AC is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 22.77, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 17.53 | ||
| Fwd PE | 15.81 |
4.2 Price Multiples
Based on the Enterprise Value to EBITDA ratio, AC is valued a bit cheaper than 60.38% of the companies in the same industry.
Based on the Price/Free Cash Flow ratio, AC is valued a bit cheaper than 60.38% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 16.62 | ||
| EV/EBITDA | 10.72 |
4.3 Compensation for Growth
AC has a very decent profitability rating, which may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)0.92
EPS Next 2Y5.29%
EPS Next 3Y8.45%
5. Dividend
5.1 Amount
AC has a Yearly Dividend Yield of 3.08%.
AC's Dividend Yield is rather good when compared to the industry average which is at 3.03. AC pays more dividend than 83.02% of the companies in the same industry.
AC's Dividend Yield is a higher than the S&P500 average which is at 2.38.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.08% |
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
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 2Y5.29%
EPS Next 3Y8.45%
EPA:AC (9/16/2025, 4:58:19 PM)
40.85
-0.52 (-1.26%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)
Earnings (Next)
Inst Owners62.72%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap10.01B
Analysts83.85
Price Target53.63 (31.29%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.08% |
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)-0.94%
PT rev (3m)-2.22%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-12.78%
EPS NY rev (3m)-12.78%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-2.04%
Revenue NY rev (3m)-2.21%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 17.53 | ||
| Fwd PE | 15.81 | ||
| P/S | 1.76 | ||
| P/FCF | 16.62 | ||
| P/OCF | 12.62 | ||
| P/B | 2.3 | ||
| P/tB | N/A | ||
| EV/EBITDA | 10.72 |
EPS(TTM)2.33
EY5.7%
EPS(NY)2.58
Fwd EY6.32%
FCF(TTM)2.46
FCFY6.02%
OCF(TTM)3.24
OCFY7.92%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)0.92
Profitability
| Industry Rank | Sector 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
ROICexcg growth 3YN/A
ROICexcg 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 Rank | Sector 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 | 1.59 |
F-Score7
WACC6.44%
ROIC/WACC1.18
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-3.69%
EPS Next 2Y5.29%
EPS Next 3Y8.45%
EPS Next 5Y11.25%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year5.01%
Revenue Next 2Y5.42%
Revenue Next 3Y5.62%
Revenue Next 5Y6.06%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year47.23%
EBIT Next 3Y20.91%
EBIT Next 5Y14.83%
FCF growth 1Y48.64%
FCF growth 3YN/A
FCF growth 5YN/A
OCF growth 1Y39.12%
OCF growth 3YN/A
OCF growth 5Y32.65%