AC Fundamental Analysis - ACCOR SA

Fundamental Rating

Taking everything into account, AC scores 5 out of 10 in our fundamental rating. AC was compared to 61 industry peers in the Hotels, Restaurants & Leisure industry. AC has only an average score on both its financial health and profitability. AC has a decent growth rate and is not valued too expensively.

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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.
In multiple years AC reported negative operating cash flow during the last 5 years.

1.2 Ratios

Looking at the Return On Assets, with a value of 4.62%, AC is in line with its industry, outperforming 55.74% 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 70.49% of the companies in the same industry.
AC has a Return On Invested Capital (7.63%) which is comparable to the rest of the industry.
Measured over the past 3 years, the Average Return On Invested Capital for AC is significantly below the industry average of 12.33%.
The 3 year average ROIC (6.13%) for AC is below the current ROIC(7.63%), indicating increased profibility in the last year.

		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

Looking at the Profit Margin, with a value of 9.64%, AC is in the better half of the industry, outperforming 67.21% 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.
With a decent Operating Margin value of 14.68%, AC is doing good in the industry, outperforming 67.21% of the companies in the same industry.
AC's Operating Margin has improved in the last couple of years.
With an excellent Gross Margin value of 97.62%, AC belongs to the best 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	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%

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ROA

ROE

ROIC

Operating and Profit Margin

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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.
Compared to 1 year ago, AC has less shares outstanding
Compared to 5 years ago, AC has less shares outstanding
AC has a worse debt/assets ratio than last year.

2.2 Solvency

AC has an Altman-Z score of 1.70. 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 (1.70) which is in line with its industry peers.
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 49.18% 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.
AC's Debt to Equity ratio of 0.92 is fine compared to the rest of the industry. AC outperforms 70.49% of its industry peers.

		Industry Rank	Sector Rank
Debt/Equity	0.92
Debt/FCF	7.09
Altman-Z	1.7

ROIC/WACC1.14

WACC6.7%

2.3 Liquidity

A Current Ratio of 1.12 indicates that AC should not have too much problems paying its short term obligations.
AC has a better Current ratio (1.12) than 72.13% of its industry peers.
A Quick Ratio of 1.11 indicates that AC should not have too much problems paying its short term obligations.
With a decent Quick ratio value of 1.11, AC is doing good in the industry, outperforming 73.77% of the companies in the same industry.

		Industry Rank	Sector Rank
Current Ratio	1.12
Quick Ratio	1.11

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WACC

Debt/Equity

How to determine the health of a company

Altman-Z score

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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.
Measured over the past years, AC shows a quite strong growth in Earnings Per Share. The EPS has been growing by 19.16% on average per year.
AC shows a small growth in Revenue. In the last year, the Revenue has grown by 6.43%.
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

Based on estimates for the next years, AC will show a quite strong growth in Earnings Per Share. The EPS will grow by 12.62% on average per year.
The Revenue is expected to grow by 5.95% on average over the next years.

EPS Next Y-4.83%

EPS Next 2Y4.32%

EPS Next 3Y8.09%

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.

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4. Valuation

4.1 Price/Earnings Ratio

With a Price/Earnings ratio of 19.74, AC is valued on the expensive side.
78.69% of the companies in the same industry are more expensive than AC, based on the Price/Earnings ratio.
AC's Price/Earnings ratio indicates a valuation a bit cheaper than the S&P500 average which is at 27.30.
With a Price/Forward Earnings ratio of 18.14, AC is valued on the expensive side.
Based on the Price/Forward Earnings ratio, AC is valued a bit cheaper than 70.49% of the companies in the same industry.
Compared to an average S&P500 Price/Forward Earnings ratio of 24.04, AC is valued a bit cheaper.

		Industry Rank	Sector Rank
PE	19.74
Fwd PE	18.14

4.2 Price Multiples

Based on the Enterprise Value to EBITDA ratio, AC is valued a bit cheaper than the industry average as 68.85% of the companies are valued more expensively.
AC's Price/Free Cash Flow is on the same level as the industry average.

		Industry Rank	Sector Rank
P/FCF	18.72
EV/EBITDA	11.89

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)1.03

EPS Next 2Y4.32%

EPS Next 3Y8.09%

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5. Dividend

5.1 Amount

AC has a Yearly Dividend Yield of 2.61%. Purely for dividend investing, there may be better candidates out there.
Compared to an average industry Dividend Yield of 1.29, AC pays a bit more dividend than its industry peers.
Compared to an average S&P500 Dividend Yield of 1.92, AC pays a bit more dividend than the S&P500 average.

		Industry Rank	Sector 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

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.
AC's earnings are growing more than its dividend. This makes the dividend growth sustainable.

DP55.39%

EPS Next 2Y4.32%

EPS Next 3Y8.09%

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ACCOR SA

EPA:AC (1/14/2026, 5:36:15 PM)

45.99

-1.01 (-2.15%)

Chartmill FA Rating

GICS SectorConsumer Discretionary

GICS IndustryGroupConsumer Services

GICS IndustryHotels, Restaurants & Leisure

Earnings (Last)10-22 2025-10-22

Earnings (Next)02-18 2026-02-18/amc

Inst Owners64.64%

Inst Owner ChangeN/A

Ins Owners0.23%

Ins Owner ChangeN/A

Market Cap11.27B

Revenue(TTM)5.67B

Net Income(TTM)547.00M

Analysts84.62

Price Target55.28 (20.2%)

Short Float %N/A

Short RatioN/A

Dividend

		Industry Rank	Sector 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)2.66%

PT rev (3m)3.07%

EPS NQ rev (1m)N/A

EPS NQ rev (3m)N/A

EPS NY rev (1m)0.52%

EPS NY rev (3m)-0.9%

Revenue NQ rev (1m)N/A

Revenue NQ rev (3m)N/A

Revenue NY rev (1m)-0.44%

Revenue NY rev (3m)-1.08%

Valuation

		Industry Rank	Sector Rank
PE	19.74
Fwd PE	18.14
P/S	1.99
P/FCF	18.72
P/OCF	14.21
P/B	2.59
P/tB	N/A
EV/EBITDA	11.89

EPS(TTM)2.33

EY5.07%

EPS(NY)2.54

Fwd EY5.51%

FCF(TTM)2.46

FCFY5.34%

OCF(TTM)3.24

OCFY7.04%

SpS23.16

BVpS17.76

TBVpS-4.1

PEG (NY)N/A

PEG (5Y)1.03

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	1.7

F-Score7

WACC6.7%

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-4.83%

EPS Next 2Y4.32%

EPS Next 3Y8.09%

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%.

ACCOR SA (AC.PA) Stock Fundamental Analysis

1. Profitability

1.1 Basic Checks

1.2 Ratios

1.3 Margins

More info and screens

2. Health

2.1 Basic Checks

2.2 Solvency

2.3 Liquidity

More info and screens

3. Growth

3.1 Past

3.2 Future

3.3 Evolution

More info and screens

4. Valuation

4.1 Price/Earnings Ratio

4.2 Price Multiples

4.3 Compensation for Growth

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5. Dividend

5.1 Amount

5.2 History

5.3 Sustainability

More info and screens

ACCOR SA / AC.PA FAQ

What is the fundamental rating for AC stock?

Can you provide the valuation status for ACCOR SA?

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

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

Is the dividend of ACCOR SA sustainable?