AC Fundamental Analysis - ACCOR SA

Fundamental Rating

We assign a fundamental rating of 5 out of 10 to AC. AC was compared to 60 industry peers in the Hotels, Restaurants & Leisure industry. AC has an average financial health and profitability rating. AC has a correct valuation and a medium growth rate.

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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 55.00% of the companies in the same industry.
The Return On Equity of AC (12.57%) is better than 71.67% of its industry peers.
With a Return On Invested Capital value of 7.63%, AC perfoms like the industry average, outperforming 55.00% 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 11.82%.
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 66.67% 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 68.33% of the companies in the same industry.
AC's Operating Margin has improved in the last couple of years.
AC has a better Gross Margin (97.62%) than 98.33% of its industry peers.
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

The Return on Invested Capital (ROIC) is just above the Cost of Capital (WACC), so AC is still creating some value.
The number of shares outstanding for AC has been reduced compared to 1 year ago.
AC has less shares outstanding than it did 5 years ago.
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.
The Altman-Z score of AC (1.68) is comparable to the rest of the 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.
AC has a Debt to FCF ratio of 7.09. This is comparable to the rest of the industry: AC outperforms 51.67% of 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 65.00% of its industry peers.

		Industry Rank	Sector Rank
Debt/Equity	0.92
Debt/FCF	7.09
Altman-Z	1.68

ROIC/WACC1.12

WACC6.8%

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.
The Current ratio of AC (1.12) is better than 71.67% of its industry peers.
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 75.00% 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

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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%.
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

The Earnings Per Share is expected to grow by 12.62% 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 5.95% on average per year.

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.
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.

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4. Valuation

4.1 Price/Earnings Ratio

The Price/Earnings ratio is 19.55, which indicates a rather expensive current valuation of AC.
Based on the Price/Earnings ratio, AC is valued a bit cheaper than 78.33% of the companies in the same industry.
Compared to an average S&P500 Price/Earnings ratio of 27.38, AC is valued a bit cheaper.
Based on the Price/Forward Earnings ratio of 17.96, the valuation of AC can be described as rather expensive.
Compared to the rest of the industry, the Price/Forward Earnings ratio of AC indicates a somewhat cheap valuation: AC is cheaper than 70.00% of the companies listed in the same industry.
The average S&P500 Price/Forward Earnings ratio is at 24.29. AC is valued slightly cheaper when compared to this.

		Industry Rank	Sector Rank
PE	19.55
Fwd PE	17.96

4.2 Price Multiples

70.00% of the companies in the same industry are more expensive than AC, based on the Enterprise Value to EBITDA ratio.
Compared to the rest of the industry, the Price/Free Cash Flow ratio of AC is on the same level as its industry peers.

		Industry Rank	Sector Rank
P/FCF	18.53
EV/EBITDA	11.75

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)1.02

EPS Next 2Y4.32%

EPS Next 3Y8.09%

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5. Dividend

5.1 Amount

AC has a Yearly Dividend Yield of 2.73%. Purely for dividend investing, there may be better candidates out there.
AC's Dividend Yield is rather good when compared to the industry average which is at 1.29. AC pays more dividend than 86.67% of the companies in the same industry.
Compared to an average S&P500 Dividend Yield of 1.85, AC pays a bit more dividend than the S&P500 average.

		Industry Rank	Sector Rank
Dividend Yield	2.73%

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 2Y4.32%

EPS Next 3Y8.09%

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ACCOR SA

EPA:AC (1/19/2026, 5:29:57 PM)

45.54

-0.76 (-1.64%)

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 Cap11.16B

Revenue(TTM)5.67B

Net Income(TTM)547.00M

Analysts84.62

Price Target55.28 (21.39%)

Short Float %N/A

Short RatioN/A

Dividend

		Industry Rank	Sector Rank
Dividend Yield	2.73%

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	19.55
Fwd PE	17.96
P/S	1.97
P/FCF	18.53
P/OCF	14.07
P/B	2.56
P/tB	N/A
EV/EBITDA	11.75

EPS(TTM)2.33

EY5.12%

EPS(NY)2.54

Fwd EY5.57%

FCF(TTM)2.46

FCFY5.4%

OCF(TTM)3.24

OCFY7.11%

SpS23.16

BVpS17.76

TBVpS-4.1

PEG (NY)N/A

PEG (5Y)1.02

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

WACC6.8%

ROIC/WACC1.12

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

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2. Health

2.1 Basic Checks

2.2 Solvency

2.3 Liquidity

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3. Growth

3.1 Past

3.2 Future

3.3 Evolution

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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

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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?