ACCOR SA (AC.PA) Stock Fundamental Analysis
Europe - Euronext Paris - EPA:AC - FR0000120404 - Common Stock
47 EUR
-0.53 (-1.12%)
Overall AC gets a fundamental rating of 5 out of 10. We evaluated AC against 61 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 has a correct valuation and a medium 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
With a Return On Assets value of 4.62%, AC perfoms like the industry average, outperforming 55.74% of the companies in the same industry.
AC has a Return On Equity of 12.57%. This is in the better half of the industry: AC outperforms 70.49% of its industry peers.
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 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 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.
AC has a Operating Margin of 14.68%. This is in the better half of the industry: AC outperforms 67.21% of its industry peers.
AC's Operating Margin has improved in the last couple of years.
AC has a better Gross Margin (97.62%) than 100.00% of its industry peers.
AC's Gross Margin has been stable in the last couple of years.
| 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.
AC has less shares outstanding than it did 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 1.71, we must say that AC is in the distress zone and has some risk of bankruptcy.
AC has a Altman-Z score (1.71) which is in line with 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.
AC has a Debt/Equity ratio of 0.92. This is a neutral value indicating AC is somewhat dependend on debt financing.
AC has a Debt to Equity ratio of 0.92. This is in the better half 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 | 1.71 |
ROIC/WACC1.13
WACC6.73%
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 72.13% 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 73.77% of its industry peers.
| 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.
AC shows quite a strong growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 19.16% yearly.
Looking at the last year, AC shows a small growth in Revenue. The Revenue has grown by 6.43% in the last 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 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.
4. Valuation
4.1 Price/Earnings Ratio
With a Price/Earnings ratio of 20.17, AC is valued on the expensive side.
Compared to the rest of the industry, the Price/Earnings ratio of AC indicates a somewhat cheap valuation: AC is cheaper than 77.05% of the companies listed in the same industry.
Compared to an average S&P500 Price/Earnings ratio of 27.30, AC is valued a bit cheaper.
Based on the Price/Forward Earnings ratio of 18.54, the valuation of AC can be described as rather expensive.
70.49% of the companies in the same industry are more expensive than AC, based on the Price/Forward Earnings ratio.
Compared to an average S&P500 Price/Forward Earnings ratio of 24.04, AC is valued a bit cheaper.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.17 | ||
| Fwd PE | 18.54 |
4.2 Price Multiples
AC's Enterprise Value to EBITDA ratio is a bit cheaper when compared to the industry. AC is cheaper than 68.85% 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 | 19.13 | ||
| EV/EBITDA | 12 |
4.3 Compensation for Growth
The decent profitability rating of AC may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.05
EPS Next 2Y4.32%
EPS Next 3Y8.09%
5. Dividend
5.1 Amount
With a Yearly Dividend Yield of 2.61%, AC has a reasonable but not impressive dividend return.
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
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%
EPA:AC (1/13/2026, 7:00:00 PM)
47
-0.53 (-1.12%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)
Earnings (Next)
Inst Owners64.64%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap11.52B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts84.62
Price Target55.28 (17.62%)
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 | 20.17 | ||
| Fwd PE | 18.54 | ||
| P/S | 2.03 | ||
| P/FCF | 19.13 | ||
| P/OCF | 14.52 | ||
| P/B | 2.65 | ||
| P/tB | N/A | ||
| EV/EBITDA | 12 |
EPS(TTM)2.33
EY4.96%
EPS(NY)2.54
Fwd EY5.39%
FCF(TTM)2.46
FCFY5.23%
OCF(TTM)3.24
OCFY6.89%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.05
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 | 1.71 |
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-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%.