ACCOR SA (AC.PA) Stock Fundamental Analysis

EPA:AC • FR0000120404

49.56 EUR
-0.22 (-0.44%)
Last: Feb 18, 2026, 05:36 PM
Overview Stock Chart Technical Analysis Fundamental Analysis Analyst Ratings Earnings Estimates Financials Ownership
Fundamental Rating

5

AC gets a fundamental rating of 5 out of 10. The analysis compared the fundamentals against 61 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.


Dividend Valuation Growth Profitability Health

6

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.
  • 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.
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 0 1B -1B 2B -2B

1.2 Ratios

  • AC has a Return On Assets (4.62%) which is in line with its industry peers.
  • With a decent Return On Equity value of 12.57%, AC is doing good in the industry, outperforming 68.85% of the companies in the same industry.
  • AC has a Return On Invested Capital (7.63%) which is in line with its industry peers.
  • AC had an Average Return On Invested Capital over the past 3 years of 6.13%. This is significantly below the industry average of 11.93%.
  • The 3 year average ROIC (6.13%) for AC is below the current ROIC(7.63%), indicating increased profibility in the last year.
Industry RankSector 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
AC.PA Yearly ROA, ROE, ROICAC.PA Yearly ROA, ROE, ROICYearly ROA, ROE, ROIC 2016 2017 2018 2019 2020 2021 2022 2023 2024 0 20 -20 -40

1.3 Margins

  • AC has a better Profit Margin (9.64%) than 67.21% of its industry peers.
  • AC's Profit Margin has been stable in the last couple of years.
  • With a decent Operating Margin value of 14.68%, AC is doing good in the industry, outperforming 67.21% of the companies in the same industry.
  • AC's Operating Margin has improved in the last couple of years.
  • AC's Gross Margin of 97.62% is amongst the best of the industry. AC outperforms 98.36% of its industry peers.
  • AC's Gross Margin has been stable in the last couple of years.
Industry RankSector 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%
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 0 50 -50 -100

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4

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
  • AC has less shares outstanding than it did 5 years ago.
  • AC has a worse debt/assets ratio than last year.
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

  • 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.
  • The Debt to FCF ratio of AC (7.09) 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 Debt to Equity ratio of 0.92. This is in the better half of the industry: AC outperforms 65.57% of its industry peers.
Industry RankSector Rank
Debt/Equity 0.92
Debt/FCF 7.09
Altman-Z 1.71
ROIC/WACC1.12
WACC6.83%
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 0 2B -2B 4B 6B

2.3 Liquidity

  • A Current Ratio of 1.12 indicates that AC should not have too much problems paying its short term obligations.
  • AC has a Current ratio of 1.12. This is in the better half of the industry: AC outperforms 70.49% 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.
  • 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 RankSector Rank
Current Ratio 1.12
Quick Ratio 1.11
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. 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.
  • 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 12.17% yearly.
  • The Revenue is expected to grow by 5.75% on average over the next years.
EPS Next Y-8.19%
EPS Next 2Y2.85%
EPS Next 3Y7.12%
EPS Next 5Y12.17%
Revenue Next Year3.62%
Revenue Next 2Y4.67%
Revenue Next 3Y5.18%
Revenue Next 5Y5.75%

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.
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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4

4. Valuation

4.1 Price/Earnings Ratio

  • With a Price/Earnings ratio of 21.27, AC is valued on the expensive side.
  • AC's Price/Earnings ratio is a bit cheaper when compared to the industry. AC is cheaper than 65.57% of the companies in the same industry.
  • Compared to an average S&P500 Price/Earnings ratio of 27.16, AC is valued a bit cheaper.
  • A Price/Forward Earnings ratio of 20.11 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 60.66% 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 28.10.
Industry RankSector Rank
PE 21.27
Fwd PE 20.11
AC.PA Price Earnings VS Forward Price EarningsAC.PA Price Earnings VS Forward Price Earnings ChartPrice Earnings - Forward Price Earnings PE FPE 5 10 15 20 25

4.2 Price Multiples

  • AC's Enterprise Value to EBITDA is on the same level as the industry average.
  • AC's Price/Free Cash Flow ratio is in line with the industry average.
Industry RankSector Rank
P/FCF 19.32
EV/EBITDA 12.04
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

  • The decent profitability rating of AC may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.11
EPS Next 2Y2.85%
EPS Next 3Y7.12%

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

6

5. Dividend

5.1 Amount

  • With a Yearly Dividend Yield of 2.55%, AC has a reasonable but not impressive dividend return.
  • AC's Dividend Yield is a higher than the industry average which is at 1.38.
  • AC's Dividend Yield is a higher than the S&P500 average which is at 1.82.
Industry RankSector Rank
Dividend Yield 2.55%

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 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 2Y2.85%
EPS Next 3Y7.12%
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 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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ACCOR SA

EPA:AC (2/18/2026, 5:36:15 PM)

49.56

-0.22 (-0.44%)

Chartmill FA Rating
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)10-22
Earnings (Next)02-19
Inst Owners64.64%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap11.63B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts84.44
Price Target56.2 (13.4%)
Short Float %N/A
Short RatioN/A
Dividend
Industry RankSector Rank
Dividend Yield 2.55%
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)1.65%
PT rev (3m)5.17%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-3.53%
EPS NY rev (3m)-2.82%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)0%
Revenue NY rev (3m)-0.42%
Valuation
Industry RankSector Rank
PE 21.27
Fwd PE 20.11
P/S 2.05
P/FCF 19.32
P/OCF 14.67
P/B 2.67
P/tB N/A
EV/EBITDA 12.04
EPS(TTM)2.33
EY4.7%
EPS(NY)2.46
Fwd EY4.97%
FCF(TTM)2.56
FCFY5.18%
OCF(TTM)3.38
OCFY6.82%
SpS24.17
BVpS18.53
TBVpS-4.28
PEG (NY)N/A
PEG (5Y)1.11
Graham Number31.17
Profitability
Industry RankSector 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 RankSector 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
WACC6.83%
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-8.19%
EPS Next 2Y2.85%
EPS Next 3Y7.12%
EPS Next 5Y12.17%
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 5Y5.75%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year44.04%
EBIT Next 3Y19.52%
EBIT Next 5Y14.79%
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%.