ACCOR SA (AC.PA) Stock Fundamental Analysis
Europe - EPA:AC - FR0000120404 - Common Stock
44.73 EUR
-1.28 (-2.78%)
AC gets a fundamental rating of 5 out of 10. The analysis compared the fundamentals against 50 industry peers in the Hotels, Restaurants & Leisure industry. AC has only an average score on both its financial health and profitability. AC has a correct valuation and a medium 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.
In multiple years AC reported negative operating cash flow during the last 5 years.
1.2 Ratios
With a decent Return On Assets value of 4.62%, AC is doing good in the industry, outperforming 62.00% of the companies in the same industry.
AC's Return On Equity of 12.57% is fine compared to the rest of the industry. AC outperforms 74.00% of its industry peers.
The Return On Invested Capital of AC (7.63%) is better than 62.00% of its industry peers.
Measured over the past 3 years, the Average Return On Invested Capital for AC is below the industry average of 11.10%.
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
Looking at the Profit Margin, with a value of 9.64%, AC is in the better half of the industry, outperforming 74.00% of the companies in the same industry.
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 72.00% of the companies in the same industry.
In the last couple of years the Operating Margin of AC has grown nicely.
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%
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
The debt/assets ratio for AC is higher compared to a year ago.
2.2 Solvency
AC has an Altman-Z score of 1.68. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
AC's Altman-Z score of 1.68 is in line compared to the rest of the industry. AC outperforms 54.00% of 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.
A Debt/Equity ratio of 0.92 indicates that 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 66.00% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.68 |
ROIC/WACC1.13
WACC6.76%
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 70.00% of the companies in the same industry.
A Quick Ratio of 1.11 indicates that AC should not have too much problems paying 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 72.00% 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.
The Revenue has been growing slightly by 6.43% in the past year.
The Revenue has been growing slightly by 6.72% on average over the past years.
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 11.69% on average per year.
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.
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 19.20, which indicates a rather expensive current valuation of AC.
Based on the Price/Earnings ratio, AC is valued a bit cheaper than the industry average as 78.00% of the companies are valued more expensively.
The average S&P500 Price/Earnings ratio is at 25.56. AC is valued slightly cheaper when compared to this.
AC is valuated rather expensively with a Price/Forward Earnings ratio of 17.79.
68.00% of the companies in the same industry are more expensive than AC, based on the Price/Forward Earnings ratio.
AC's Price/Forward Earnings ratio indicates a valuation a bit cheaper than the S&P500 average which is at 34.62.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.2 | ||
| Fwd PE | 17.79 |
4.2 Price Multiples
62.00% of the companies in the same industry are more expensive than AC, based on the Enterprise Value to EBITDA ratio.
AC's Price/Free Cash Flow is on the same level as the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 18.2 | ||
| EV/EBITDA | 11.68 |
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
EPS Next 2Y3.88%
EPS Next 3Y7.67%
5. Dividend
5.1 Amount
With a Yearly Dividend Yield of 2.69%, AC has a reasonable but not impressive dividend return.
AC's Dividend Yield is a higher than the industry average which is at 3.12.
Compared to an average S&P500 Dividend Yield of 2.44, AC has a dividend comparable with the average S&P500 company.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.69% |
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 2Y3.88%
EPS Next 3Y7.67%
EPA:AC (11/18/2025, 5:07:41 PM)
44.73
-1.28 (-2.78%)
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 Cap10.96B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.44 (19.47%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.69% |
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)-0.37%
PT rev (3m)-1.31%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-1.63%
EPS NY rev (3m)-14.45%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-0.66%
Revenue NY rev (3m)-2.92%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.2 | ||
| Fwd PE | 17.79 | ||
| P/S | 1.93 | ||
| P/FCF | 18.2 | ||
| P/OCF | 13.82 | ||
| P/B | 2.52 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.68 |
EPS(TTM)2.33
EY5.21%
EPS(NY)2.51
Fwd EY5.62%
FCF(TTM)2.46
FCFY5.49%
OCF(TTM)3.24
OCFY7.24%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1
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
WACC6.76%
ROIC/WACC1.13
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 4 / 10.
How sustainable is the dividend of ACCOR SA (AC.PA) stock?
The dividend rating of ACCOR SA (AC.PA) is 5 / 10 and the dividend payout ratio is 55.39%.