ACCOR SA (AC.PA) Fundamental Analysis & Valuation
EPA:AC • FR0000120404
Current stock price
43.92 EUR
-0.42 (-0.95%)
Last:
This AC.PA fundamental analysis includes valuation metrics, fair value assessment, financial health analysis, profitability trends, growth metrics and dividend sustainability analysis.
1. AC.PA Profitability Analysis
1.1 Basic Checks
- In the past year AC was profitable.
- In the past year AC had a positive cash flow from operations.
- AC had positive earnings in each of the past 5 years.
- AC had a positive operating cash flow in 4 of the past 5 years.
1.2 Ratios
- AC has a Return On Assets (3.29%) which is in line with its industry peers.
- AC has a Return On Equity of 9.01%. This is in the better half of the industry: AC outperforms 70.18% of its industry peers.
- Looking at the Return On Invested Capital, with a value of 7.13%, AC is in line with its industry, outperforming 54.39% of the companies in the same industry.
- Measured over the past 3 years, the Average Return On Invested Capital for AC is significantly below the industry average of 12.21%.
- The last Return On Invested Capital (7.13%) for AC is above the 3 year average (6.59%), which is a sign of increasing profitability.
| Industry Rank | Sector 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
1.3 Margins
- AC has a Profit Margin of 6.85%. This is in the better half of the industry: AC outperforms 63.16% of its industry peers.
- In the last couple of years the Profit Margin of AC has declined.
- AC has a better Operating Margin (15.43%) than 73.68% of its industry peers.
- In the last couple of years the Operating Margin of AC has grown nicely.
- Looking at the Gross Margin, with a value of 97.77%, AC belongs to the top of the industry, outperforming 100.00% of the companies in the same industry.
- In the last couple of years the Gross Margin of AC has remained more or less at the same level.
| Industry Rank | Sector 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%
2. AC.PA Health Analysis
2.1 Basic Checks
- With a Return on Invested Capital (ROIC) just above the Cost of Capital (WACC), AC is creating some value.
- AC has less shares outstanding than it did 1 year ago.
- Compared to 5 years ago, AC has less shares outstanding
- Compared to 1 year ago, AC has a worse debt to assets ratio.
2.2 Solvency
- AC has an Altman-Z score of 1.63. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
- With a Altman-Z score value of 1.63, AC perfoms like the industry average, outperforming 54.39% of the companies in the same industry.
- 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.
- The Debt to FCF ratio of AC (7.04) is comparable to the rest of the industry.
- AC has a Debt/Equity ratio of 0.95. This is a neutral value indicating AC is somewhat dependend on debt financing.
- Looking at the Debt to Equity ratio, with a value of 0.95, AC is in the better half of the industry, outperforming 68.42% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.95 | ||
| Debt/FCF | 7.04 | ||
| Altman-Z | 1.63 |
ROIC/WACC1.16
WACC6.14%
2.3 Liquidity
- A Current Ratio of 1.05 indicates that AC should not have too much problems paying its short term obligations.
- Looking at the Current ratio, with a value of 1.05, AC is in the better half of the industry, outperforming 71.93% of the companies in the same industry.
- A Quick Ratio of 1.04 indicates that AC should not have too much problems paying its short term obligations.
- Looking at the Quick ratio, with a value of 1.04, AC is in the better half of the industry, outperforming 75.44% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.05 | ||
| Quick Ratio | 1.04 |
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
- AC is expected to show a strong growth in Earnings Per Share. In the coming years, the EPS will grow by 20.00% yearly.
- 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 Year6.49%
Revenue Next 2Y6.53%
Revenue Next 3Y6.33%
Revenue Next 5Y6.59%
3.3 Evolution
- The EPS growth rate is accelerating: in the next years the growth will be better than in the last years.
- The Revenue growth rate is decreasing: in the next years the growth will be less than in the last years.
4. AC.PA Valuation Analysis
4.1 Price/Earnings Ratio
- With a Price/Earnings ratio of 23.87, AC is valued on the expensive side.
- Based on the Price/Earnings ratio, AC is valued a bit cheaper than the industry average as 71.93% of the companies are valued more expensively.
- AC is valuated at similar levels of the S&P average when we compare the Price/Earnings ratio to 27.71, which is the current average of the S&P500 Index.
- AC is valuated rather expensively with a Price/Forward Earnings ratio of 18.15.
- Based on the Price/Forward Earnings ratio, AC is valued a bit cheaper than the industry average as 68.42% of the companies are valued more expensively.
- AC is valuated cheaply when we compare the Price/Forward Earnings ratio to 38.09, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 23.87 | ||
| Fwd PE | 18.15 |
4.2 Price Multiples
- Compared to the rest of the industry, the Enterprise Value to EBITDA ratio of AC indicates a somewhat cheap valuation: AC is cheaper than 66.67% of the companies listed in the same industry.
- AC's Price/Free Cash Flow is on the same level as the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 16.9 | ||
| EV/EBITDA | 10.6 |
4.3 Compensation for Growth
- AC's 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)0.76
PEG (5Y)N/A
EPS Next 2Y24.44%
EPS Next 3Y20.42%
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 1.40, AC pays a better dividend. On top of this AC pays more dividend than 82.46% of the companies listed in the same industry.
- AC's Dividend Yield is rather good when compared to the S&P500 average which is at 1.81.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.99% |
5.2 History
Dividend Growth(5Y)N/A
Div Incr Years3
Div Non Decr Years3
5.3 Sustainability
- AC pays out 78.50% of its income as dividend. This is not a sustainable payout ratio.
DP78.5%
EPS Next 2Y24.44%
EPS Next 3Y20.42%
AC.PA Fundamentals: All Metrics, Ratios and Statistics
EPA:AC (4/22/2026, 9:40:57 AM)
43.92
-0.42 (-0.95%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)02-19 2026-02-19/dmh
Earnings (Next)04-23 2026-04-23
Inst Owners69.51%
Inst Owner ChangeN/A
Ins Owners0.24%
Ins Owner ChangeN/A
Market Cap10.31B
Revenue(TTM)5.64B
Net Income(TTM)386.00M
Analysts86.67
Price Target57.88 (31.79%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector 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)0.11%
PT rev (3m)4.7%
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)-0.83%
Revenue NY rev (3m)-2.17%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 23.87 | ||
| Fwd PE | 18.15 | ||
| P/S | 1.83 | ||
| P/FCF | 16.9 | ||
| P/OCF | 12.77 | ||
| P/B | 2.41 | ||
| P/tB | N/A | ||
| EV/EBITDA | 10.6 |
EPS(TTM)1.84
EY4.19%
EPS(NY)2.42
Fwd EY5.51%
FCF(TTM)2.6
FCFY5.92%
OCF(TTM)3.44
OCFY7.83%
SpS24.03
BVpS18.26
TBVpS-4.65
PEG (NY)0.76
PEG (5Y)N/A
Graham Number27.4922 (-37.4%)
Profitability
| Industry Rank | Sector 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 Rank | Sector 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 | 1.63 |
F-Score6
WACC6.14%
ROIC/WACC1.16
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 Year6.49%
Revenue Next 2Y6.53%
Revenue Next 3Y6.33%
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.