ACCOR SA (AC.PA) Stock Fundamental Analysis
Europe - Euronext Paris - EPA:AC - FR0000120404 - Common Stock
47.01 EUR
+0.87 (+1.89%)
AC gets a fundamental rating of 5 out of 10. The analysis compared the fundamentals against 56 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 has a correct valuation and a medium growth rate.
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.
1.2 Ratios
The Return On Assets of AC (4.62%) is better than 64.29% of its industry peers.
AC's Return On Equity of 12.57% is fine compared to the rest of the industry. AC outperforms 73.21% of its industry peers.
AC has a better Return On Invested Capital (7.63%) than 62.50% of its industry peers.
The Average Return On Invested Capital over the past 3 years for AC is significantly below the industry average of 11.27%.
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
AC has a better Profit Margin (9.64%) than 75.00% of its industry peers.
AC's Profit Margin has been stable in the last couple of years.
Looking at the Operating Margin, with a value of 14.68%, AC is in the better half of the industry, outperforming 75.00% of the companies in the same industry.
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 98.21% 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
AC has a Return on Invested Capital (ROIC), which is just above the Cost of Capital (WACC), which means it is creating some value.
The number of shares outstanding for AC has been reduced compared to 1 year ago.
Compared to 5 years ago, AC has less shares outstanding
The debt/assets ratio for AC is higher compared to a year ago.
2.2 Solvency
Based on the Altman-Z score of 1.68, we must say that AC is in the distress zone and has some risk of bankruptcy.
Looking at the Altman-Z score, with a value of 1.68, AC is in the better half of the industry, outperforming 60.71% of the companies in the same industry.
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.
The Debt to FCF ratio of AC (7.09) is comparable to the rest of the 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 66.07% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.68 |
ROIC/WACC1.14
WACC6.71%
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.
Looking at the Current ratio, with a value of 1.12, AC is in the better half of the industry, outperforming 73.21% 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.
AC has a Quick ratio of 1.11. This is in the better half of the industry: AC outperforms 76.79% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.12 | ||
| Quick Ratio | 1.11 |
3. Growth
3.1 Past
AC shows a strong growth in Earnings Per Share. In the last year, the EPS has been growing by 25.27%, which is quite impressive.
AC shows quite a strong growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 19.16% yearly.
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 11.69% on average over the next years. This is quite good.
The Revenue is expected to grow by 5.95% on average over the next years.
EPS Next Y-5.53%
EPS Next 2Y3.88%
EPS Next 3Y7.67%
EPS Next 5Y11.69%
Revenue Next Year4.06%
Revenue Next 2Y4.88%
Revenue Next 3Y5.35%
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.
4. Valuation
4.1 Price/Earnings Ratio
With a Price/Earnings ratio of 20.18, 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 73.21% of the companies in the same industry.
The average S&P500 Price/Earnings ratio is at 25.65. AC is valued slightly cheaper when compared to this.
With a Price/Forward Earnings ratio of 18.70, AC is valued on the expensive side.
Based on the Price/Forward Earnings ratio, AC is valued a bit cheaper than the industry average as 66.07% of the companies are valued more expensively.
AC is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 34.45, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.18 | ||
| Fwd PE | 18.7 |
4.2 Price Multiples
AC's Enterprise Value to EBITDA ratio is a bit cheaper when compared to the industry. AC is cheaper than 66.07% of the companies in the same industry.
AC's Price/Free Cash Flow ratio is in line with the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 19.13 | ||
| EV/EBITDA | 11.71 |
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)1.05
EPS Next 2Y3.88%
EPS Next 3Y7.67%
5. Dividend
5.1 Amount
AC has a Yearly Dividend Yield of 2.80%.
AC's Dividend Yield is rather good when compared to the industry average which is at 2.83. AC pays more dividend than 80.36% of the companies in the same industry.
Compared to an average S&P500 Dividend Yield of 2.41, AC has a dividend comparable with the average S&P500 company.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.8% |
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
55.39% of the earnings are spent on dividend by AC. This is a bit on the high side, but may be sustainable.
The dividend of AC is growing, but earnings are growing more, so the dividend growth is sustainable.
DP55.39%
EPS Next 2Y3.88%
EPS Next 3Y7.67%
EPA:AC (11/25/2025, 5:36:15 PM)
47.01
+0.87 (+1.89%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)
Earnings (Next)
Inst Owners63.28%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap11.52B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.85 (14.55%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.8% |
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)0.4%
PT rev (3m)0.04%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-1.63%
EPS NY rev (3m)-1.91%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-0.66%
Revenue NY rev (3m)-0.9%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.18 | ||
| Fwd PE | 18.7 | ||
| P/S | 2.03 | ||
| P/FCF | 19.13 | ||
| P/OCF | 14.52 | ||
| P/B | 2.65 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.71 |
EPS(TTM)2.33
EY4.96%
EPS(NY)2.51
Fwd EY5.35%
FCF(TTM)2.46
FCFY5.23%
OCF(TTM)3.24
OCFY6.89%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.05
Graham Number30.51
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
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 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 | 1.68 |
F-Score7
WACC6.71%
ROIC/WACC1.14
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-5.53%
EPS Next 2Y3.88%
EPS Next 3Y7.67%
EPS Next 5Y11.69%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year4.06%
Revenue Next 2Y4.88%
Revenue Next 3Y5.35%
Revenue Next 5Y5.95%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year42.03%
EBIT Next 3Y19.24%
EBIT Next 5Y14.46%
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.
What is the valuation status for AC stock?
ChartMill assigns a valuation rating of 4 / 10 to ACCOR SA (AC.PA). This can be considered as Fairly Valued.
Can you provide the profitability details for ACCOR SA?
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 5 / 10.
How sustainable is the dividend of ACCOR SA (AC.PA) stock?
The dividend rating of ACCOR SA (AC.PA) is 6 / 10 and the dividend payout ratio is 55.39%.