ACCOR SA (AC.PA) Fundamental Analysis & Valuation

EPA:AC • FR0000120404

Current stock price

41.32 EUR
+0.41 (+1%)
Last:

This AC.PA fundamental analysis includes valuation metrics, fair value assessment, financial health analysis, profitability trends, growth metrics and dividend sustainability analysis.

4

1. AC.PA Profitability Analysis

1.1 Basic Checks

  • AC had positive earnings in the past year.
  • In the past year AC had a positive cash flow from operations.
  • AC had positive earnings in each of the past 5 years.
  • Of the past 5 years AC 4 years had a positive operating cash flow.
AC.PA Yearly Net Income VS EBIT VS OCF VS FCFAC.PA Yearly Net Income VS EBIT VS OCF VS FCFYearly Net Income VS EBIT VS OCF VS FCF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 1B -1B 2B -2B

1.2 Ratios

  • AC has a Return On Assets of 3.28%. This is comparable to the rest of the industry: AC outperforms 50.94% of its industry peers.
  • AC has a Return On Equity of 8.98%. This is in the better half of the industry: AC outperforms 64.15% of its industry peers.
  • AC has a Return On Invested Capital (7.13%) which is comparable to the rest of the industry.
Industry RankSector Rank
ROA 3.28%
ROE 8.98%
ROIC 7.13%
ROA(3y)N/A
ROA(5y)N/A
ROE(3y)N/A
ROE(5y)N/A
ROIC(3y)N/A
ROIC(5y)N/A
AC.PA Yearly ROA, ROE, ROICAC.PA Yearly ROA, ROE, ROICYearly ROA, ROE, ROIC 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 20 -20 -40

1.3 Margins

  • The Profit Margin of AC (6.83%) is comparable to the rest of the industry.
  • In the last couple of years the Profit Margin of AC has declined.
  • Looking at the Operating Margin, with a value of 15.43%, AC is in the better half of the industry, outperforming 67.92% of the companies in the same industry.
  • AC's Operating Margin has improved in the last couple of years.
Industry RankSector Rank
OM 15.43%
PM (TTM) 6.83%
GM N/A
OM growth 3Y13.39%
OM growth 5YN/A
PM growth 3Y-7.72%
PM growth 5YN/A
GM growth 3YN/A
GM growth 5YN/A
AC.PA Yearly Profit, Operating, Gross MarginsAC.PA Yearly Profit, Operating, Gross MarginsYearly Profit, Operating, Gross Margins 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 50 -50 -100

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ROAROEROICOperating and Profit MarginShow most profitable peers

4

2. AC.PA Health Analysis

2.1 Basic Checks

  • With a Return on Invested Capital (ROIC) below the Cost of Capital (WACC), AC is destroying value.
  • AC has no outstanding debt. Therefor its Debt/Equity and Debt/FCF ratios are 0 and belong to the best of the industry.
AC.PA Yearly Shares OutstandingAC.PA Yearly Shares OutstandingYearly Shares Outstanding 2016 2017 2018 2019 2020 2021 2022 2023 2024 50M 100M 150M 200M 250M
AC.PA Yearly Total Debt VS Total AssetsAC.PA Yearly Total Debt VS Total AssetsYearly Total Debt VS Total Assets 2016 2017 2018 2019 2020 2021 2022 2023 2024 2B 4B 6B 8B 10B

2.2 Solvency

  • AC has an Altman-Z score of 1.56. 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 1.56 is in line compared to the rest of the industry. AC outperforms 54.72% of its industry peers.
  • The Debt to FCF ratio of AC is 7.04, which is on the high side as it means it would take AC, 7.04 years of fcf income to pay off all of its debts.
  • With a Debt to FCF ratio value of 7.04, AC perfoms like the industry average, outperforming 47.17% of the companies in the same industry.
  • AC has a Debt/Equity ratio of 0.95. This is a neutral value indicating AC is somewhat dependend on debt financing.
  • AC has a Debt to Equity ratio of 0.95. This is in the better half of the industry: AC outperforms 64.15% of its industry peers.
Industry RankSector Rank
Debt/Equity 0.95
Debt/FCF 7.04
Altman-Z 1.56
ROIC/WACC1
WACC7.16%
AC.PA Yearly LT Debt VS Equity VS FCFAC.PA Yearly LT Debt VS Equity VS FCFYearly LT Debt VS Equity VS FCF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 2B -2B 4B 6B

2.3 Liquidity

  • A Current Ratio of 1.05 indicates that AC should not have too much problems paying its short term obligations.
  • AC has a Current ratio of 1.05. This is in the better half of the industry: AC outperforms 71.70% of its industry peers.
  • AC has a Quick Ratio of 1.04. This is a normal value and indicates that AC is financially healthy and should not expect problems in meeting its short term obligations.
  • AC's Quick ratio of 1.04 is fine compared to the rest of the industry. AC outperforms 75.47% of its industry peers.
Industry RankSector Rank
Current Ratio 1.05
Quick Ratio 1.04
AC.PA Yearly Current Assets VS Current LiabilitesAC.PA Yearly Current Assets VS Current LiabilitesYearly Current Assets VS Current Liabilites 2016 2017 2018 2019 2020 2021 2022 2023 2024 1B 2B 3B

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WACCDebt/EquityHow to determine the health of a companyAltman-Z scoreShow peers with great health

5

3. AC.PA Growth Analysis

3.1 Past

  • AC shows a strong negative growth in Earnings Per Share. In the last year the EPS decreased by -21.03%.
  • AC shows a small growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 4.93% yearly.
  • Looking at the last year, AC shows a small growth in Revenue. The Revenue has grown by 0.59% in the last year.
  • AC shows a strong growth in Revenue. Measured over the last years, the Revenue has been growing by 28.32% yearly.
EPS 1Y (TTM)-21.03%
EPS 3Y4.93%
EPS 5YN/A
EPS Q2Q%-27.27%
Revenue 1Y (TTM)0.59%
Revenue growth 3Y10.11%
Revenue growth 5Y28.32%
Sales Q2Q%-1.19%

3.2 Future

  • The Earnings Per Share is expected to grow by 20.00% on average over the next years. This is a very strong growth
  • The Revenue is expected to grow by 6.59% on average over the next years.
EPS Next Y31.95%
EPS Next 2Y24.32%
EPS Next 3Y20.35%
EPS Next 5Y20%
Revenue Next Year7.38%
Revenue Next 2Y6.82%
Revenue Next 3Y6.56%
Revenue Next 5Y6.59%

3.3 Evolution

  • The EPS growth rate is accelerating: in the next years the growth will be better than in the last 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 decreasing.
AC.PA Yearly Revenue VS EstimatesAC.PA Yearly Revenue VS EstimatesYearly Revenue VS Estimates 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 2B 4B 6B 8B
AC.PA Yearly EPS VS EstimatesAC.PA Yearly EPS VS EstimatesYearly EPS VS Estimates 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 0 2 -2 4 -4

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5

4. AC.PA Valuation Analysis

4.1 Price/Earnings Ratio

  • Based on the Price/Earnings ratio of 22.46, the valuation of AC can be described as rather expensive.
  • Based on the Price/Earnings ratio, AC is valued a bit cheaper than 66.04% of the companies in the same industry.
  • When comparing the Price/Earnings ratio of AC to the average of the S&P500 Index (25.50), we can say AC is valued inline with the index average.
  • A Price/Forward Earnings ratio of 17.02 indicates a rather expensive valuation of AC.
  • Based on the Price/Forward Earnings ratio, AC is valued a bit cheaper than the industry average as 67.92% of the companies are valued more expensively.
  • AC's Price/Forward Earnings ratio indicates a valuation a bit cheaper than the S&P500 average which is at 22.67.
Industry RankSector Rank
PE 22.46
Fwd PE 17.02
AC.PA Price Earnings VS Forward Price EarningsAC.PA Price Earnings VS Forward Price Earnings ChartPrice Earnings - Forward Price Earnings PE FPE 10 20 30

4.2 Price Multiples

  • AC's Enterprise Value to EBITDA ratio is a bit cheaper when compared to the industry. AC is cheaper than 66.04% of the companies in the same industry.
  • The rest of the industry has a similar Price/Free Cash Flow ratio as AC.
Industry RankSector Rank
P/FCF 15.9
EV/EBITDA 9.93
AC.PA Per share dataAC.PA EPS, Sales, OCF, FCF, BookValue per sharePer Share Data Per Share 0 5 10 15 20

4.3 Compensation for Growth

  • AC's low PEG Ratio(NY), which compensates the Price/Earnings for growth, indicates a rather cheap valuation of the company.
  • A more expensive valuation may be justified as AC's earnings are expected to grow with 20.35% in the coming years.
PEG (NY)0.7
PEG (5Y)N/A
EPS Next 2Y24.32%
EPS Next 3Y20.35%

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Price/EarningsPrice/FCFFCF per shareEV/EBITDAPEG RATIOShow best valued peers

6

5. AC.PA Dividend Analysis

5.1 Amount

  • AC has a Yearly Dividend Yield of 3.42%. Purely for dividend investing, there may be better candidates out there.
  • Compared to an average industry Dividend Yield of 1.52, AC pays a better dividend. On top of this AC pays more dividend than 84.91% of the companies listed in the same industry.
  • AC's Dividend Yield is rather good when compared to the S&P500 average which is at 1.89.
Industry RankSector Rank
Dividend Yield 3.42%

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
AC.PA Yearly Dividends per shareAC.PA Yearly Dividends per shareYearly Dividends per share 2019 2023 2024 2025 0.2 0.4 0.6 0.8 1

5.3 Sustainability

  • AC pays out 84.94% of its income as dividend. This is not a sustainable payout ratio.
  • The dividend of AC is growing, but earnings are growing more, so the dividend growth is sustainable.
DP84.94%
EPS Next 2Y24.32%
EPS Next 3Y20.35%
AC.PA Yearly Income VS Free CF VS DividendAC.PA Yearly Income VS Free CF VS DividendYearly Income VS Free CF VS Dividend 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 1B -1B 2B -2B
AC.PA Dividend Payout.AC.PA Dividend Payout, showing the Payout Ratio.AC.PA Dividend Payout.PayoutRetained Earnings

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AC.PA Fundamentals: All Metrics, Ratios and Statistics

ACCOR SA

EPA:AC (3/25/2026, 5:36:15 PM)

41.32

+0.41 (+1%)

Chartmill FA Rating
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)02-19
Earnings (Next)04-22
Inst Owners67.76%
Inst Owner ChangeN/A
Ins Owners0.24%
Ins Owner ChangeN/A
Market Cap9.70B
Revenue(TTM)5.64B
Net Income(TTM)385.00M
Analysts84.44
Price Target57.81 (39.91%)
Short Float %N/A
Short RatioN/A
Dividend
Industry RankSector Rank
Dividend Yield 3.42%
Yearly Dividend1.15
Dividend Growth(5Y)2.4%
DP84.94%
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)2.88%
PT rev (3m)7.37%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-1.5%
EPS NY rev (3m)-3.44%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-1.25%
Revenue NY rev (3m)-1.84%
Valuation
Industry RankSector Rank
PE 22.46
Fwd PE 17.02
P/S 1.72
P/FCF 15.9
P/OCF 12.02
P/B 2.26
P/tB N/A
EV/EBITDA 9.93
EPS(TTM)1.84
EY4.45%
EPS(NY)2.43
Fwd EY5.88%
FCF(TTM)2.6
FCFY6.29%
OCF(TTM)3.44
OCFY8.32%
SpS24.03
BVpS18.26
TBVpS-4.65
PEG (NY)0.7
PEG (5Y)N/A
Graham Number27.49
Profitability
Industry RankSector Rank
ROA 3.28%
ROE 8.98%
ROCE 9.7%
ROIC 7.13%
ROICexc 8.36%
ROICexgc 25.47%
OM 15.43%
PM (TTM) 6.83%
GM N/A
FCFM 10.82%
ROA(3y)N/A
ROA(5y)N/A
ROE(3y)N/A
ROE(5y)N/A
ROIC(3y)N/A
ROIC(5y)N/A
ROICexc(3y)N/A
ROICexc(5y)N/A
ROICexgc(3y)N/A
ROICexgc(5y)N/A
ROCE(3y)N/A
ROCE(5y)N/A
ROICexgc growth 3YN/A
ROICexgc growth 5YN/A
ROICexc growth 3YN/A
ROICexc growth 5YN/A
OM growth 3Y13.39%
OM growth 5YN/A
PM growth 3Y-7.72%
PM growth 5YN/A
GM growth 3YN/A
GM growth 5YN/A
F-Score5
Asset Turnover0.48
Health
Industry RankSector Rank
Debt/Equity 0.95
Debt/FCF 7.04
Debt/EBITDA 3.4
Cap/Depr 59.7%
Cap/Sales 3.49%
Interest Coverage 13.59
Cash Conversion 67.25%
Profit Quality 158.44%
Current Ratio 1.05
Quick Ratio 1.04
Altman-Z 1.56
F-Score5
WACC7.16%
ROIC/WACC1
Cap/Depr(3y)N/A
Cap/Depr(5y)N/A
Cap/Sales(3y)4.58%
Cap/Sales(5y)4%
Profit Quality(3y)103.38%
Profit Quality(5y)N/A
High Growth Momentum
Growth
EPS 1Y (TTM)-21.03%
EPS 3Y4.93%
EPS 5YN/A
EPS Q2Q%-27.27%
EPS Next Y31.95%
EPS Next 2Y24.32%
EPS Next 3Y20.35%
EPS Next 5Y20%
Revenue 1Y (TTM)0.59%
Revenue growth 3Y10.11%
Revenue growth 5Y28.32%
Sales Q2Q%-1.19%
Revenue Next Year7.38%
Revenue Next 2Y6.82%
Revenue Next 3Y6.56%
Revenue Next 5Y6.59%
EBIT growth 1Y11.68%
EBIT growth 3Y24.85%
EBIT growth 5YN/A
EBIT Next Year50.05%
EBIT Next 3Y21.43%
EBIT Next 5Y15.33%
FCF growth 1Y39.27%
FCF growth 3Y15.01%
FCF growth 5YN/A
OCF growth 1Y10.4%
OCF growth 3Y16.38%
OCF growth 5YN/A

ACCOR SA / AC.PA Fundamental Analysis 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 5 / 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 4 / 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 84.94%.