ACCOR SA (AC.PA) Stock Fundamental Analysis
Europe - EPA:AC - FR0000120404 - Common Stock
45.13 EUR
+0.15 (+0.33%)
We assign a fundamental rating of 5 out of 10 to AC. AC was compared to 50 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 is not valued too expensively and it also shows a decent growth rate.
1. Profitability
1.1 Basic Checks
In the past year AC was profitable.
AC had a positive operating cash flow in the past year.
AC had positive earnings in 4 of the past 5 years.
The reported operating cash flow has been mixed in the past 5 years: AC reported negative operating cash flow in multiple years.
1.2 Ratios
AC has a Return On Assets of 4.62%. This is in the better half of the industry: AC outperforms 62.00% of its industry peers.
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.
AC's Return On Invested Capital of 7.63% is fine compared to the rest of the industry. AC outperforms 62.00% of its industry peers.
AC had an Average Return On Invested Capital over the past 3 years of 6.13%. This is below the industry average of 11.10%.
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
With a decent Profit Margin value of 9.64%, AC is doing good in the industry, outperforming 74.00% 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 72.00% of the companies in the same industry.
AC's Operating Margin has improved in the last couple of years.
The Gross Margin of AC (97.62%) is better than 100.00% 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%
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.
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
Based on the Altman-Z score of 1.66, 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 1.66, AC is in line with its industry, outperforming 54.00% of the companies in the same industry.
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.
AC has a Debt to FCF ratio (7.09) which is comparable to the rest of the industry.
A Debt/Equity ratio of 0.92 indicates that AC is somewhat dependend on debt financing.
AC has a better Debt to Equity ratio (0.92) than 66.00% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.66 |
ROIC/WACC1.13
WACC6.73%
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 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.
AC has a Quick ratio of 1.11. This is in the better half of the industry: AC outperforms 72.00% 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.
The Earnings Per Share has been growing by 19.16% on average over the past years. This is quite good.
Looking at the last year, AC shows a small growth in Revenue. The Revenue has grown by 6.43% in the last year.
Measured over the past years, AC shows a small growth in Revenue. The Revenue has been growing by 6.72% on average per year.
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
AC is expected to show quite a strong growth in Earnings Per Share. In the coming years, the EPS will grow by 11.69% yearly.
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
Based on the Price/Earnings ratio of 19.37, the valuation of AC can be described as rather expensive.
Based on the Price/Earnings ratio, AC is valued a bit cheaper than the industry average as 76.00% of the companies are valued more expensively.
AC is valuated rather cheaply when we compare the Price/Earnings ratio to 25.07, which is the current average of the S&P500 Index.
A Price/Forward Earnings ratio of 17.95 indicates a rather expensive valuation of AC.
Based on the Price/Forward Earnings ratio, AC is valued a bit cheaper than 64.00% of the companies in the same industry.
When comparing the Price/Forward Earnings ratio of AC to the average of the S&P500 Index (34.08), we can say AC is valued slightly cheaper.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.37 | ||
| Fwd PE | 17.95 |
4.2 Price Multiples
Based on the Enterprise Value to EBITDA ratio, AC is valued a bit cheaper than 62.00% of the companies in the same industry.
The rest of the industry has a similar Price/Free Cash Flow ratio as AC.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 18.36 | ||
| EV/EBITDA | 11.47 |
4.3 Compensation for Growth
The decent profitability rating of AC may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.01
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.
Compared to an average industry Dividend Yield of 3.12, AC pays a bit more dividend than its industry peers.
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
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 2Y3.88%
EPS Next 3Y7.67%
EPA:AC (11/21/2025, 11:42:11 AM)
45.13
+0.15 (+0.33%)
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 Cap11.06B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.44 (18.41%)
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 | 19.37 | ||
| Fwd PE | 17.95 | ||
| P/S | 1.95 | ||
| P/FCF | 18.36 | ||
| P/OCF | 13.94 | ||
| P/B | 2.54 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.47 |
EPS(TTM)2.33
EY5.16%
EPS(NY)2.51
Fwd EY5.57%
FCF(TTM)2.46
FCFY5.45%
OCF(TTM)3.24
OCFY7.17%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.01
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 | 1.66 |
F-Score7
WACC6.73%
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%.