ACCOR SA (AC.PA) Fundamental Analysis & Valuation

EPA:AC • FR0000120404

Current stock price

44.72 EUR
+0.07 (+0.16%)
Last:

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

6

1. AC.PA Profitability Analysis

1.1 Basic Checks

  • AC had positive earnings in the past year.
  • AC had a positive operating cash flow in the past year.
  • AC had positive earnings in each of the past 5 years.
  • AC had a positive operating cash flow in 4 of the past 5 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 2025 0 1B -1B 2B -2B

1.2 Ratios

  • Looking at the Return On Assets, with a value of 3.29%, AC is in line with its industry, outperforming 50.00% of the companies in the same industry.
  • The Return On Equity of AC (9.01%) is better than 66.00% of its industry peers.
  • AC's Return On Invested Capital of 7.13% is in line compared to the rest of the industry. AC outperforms 52.00% of its industry peers.
  • AC had an Average Return On Invested Capital over the past 3 years of 6.59%. This is significantly below the industry average of 11.82%.
  • The last Return On Invested Capital (7.13%) for AC is above the 3 year average (6.59%), which is a sign of increasing profitability.
Industry RankSector Rank
ROA 3.29%
ROE 9.01%
ROIC 7.13%
ROA(3y)4.42%
ROA(5y)3.37%
ROE(3y)10.79%
ROE(5y)8.15%
ROIC(3y)6.59%
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

  • AC has a Profit Margin of 6.85%. This is comparable to the rest of the industry: AC outperforms 60.00% of its industry peers.
  • AC's Profit Margin has declined in the last couple of years.
  • AC's Operating Margin of 15.43% is fine compared to the rest of the industry. AC outperforms 70.00% of its industry peers.
  • In the last couple of years the Operating Margin of AC has grown nicely.
  • Looking at the Gross Margin, with a value of 97.77%, AC belongs to the top of the industry, outperforming 100.00% of the companies in the same industry.
  • In the last couple of years the Gross Margin of AC has remained more or less at the same level.
Industry RankSector Rank
OM 15.43%
PM (TTM) 6.85%
GM 97.77%
OM growth 3Y13.39%
OM growth 5YN/A
PM growth 3Y-7.64%
PM growth 5YN/A
GM growth 3Y-0.1%
GM growth 5Y0.16%
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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4

2. AC.PA Health Analysis

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.
  • AC has less shares outstanding than it did 1 year ago.
  • Compared to 5 years ago, AC has less shares outstanding
  • Compared to 1 year ago, AC has a worse debt to assets ratio.
AC.PA Yearly Shares OutstandingAC.PA Yearly Shares OutstandingYearly Shares Outstanding 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 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 2025 2B 4B 6B 8B 10B

2.2 Solvency

  • Based on the Altman-Z score of 1.64, we must say that AC is in the distress zone and has some risk of bankruptcy.
  • With a Altman-Z score value of 1.64, AC perfoms like the industry average, outperforming 52.00% of the companies in the same industry.
  • AC has a debt to FCF ratio of 7.04. This is a slightly negative value and a sign of low solvency as AC would need 7.04 years to pay back of all of its debts.
  • The Debt to FCF ratio of AC (7.04) is comparable to the rest of the industry.
  • AC has a Debt/Equity ratio of 0.95. This is a neutral value indicating AC is somewhat dependend on debt financing.
  • With a decent Debt to Equity ratio value of 0.95, AC is doing good in the industry, outperforming 64.00% of the companies in the same industry.
Industry RankSector Rank
Debt/Equity 0.95
Debt/FCF 7.04
Altman-Z 1.64
ROIC/WACC1.16
WACC6.15%
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

  • AC has a Current Ratio of 1.05. This is a normal value and indicates that AC is financially healthy and should not expect problems in meeting its short term obligations.
  • With a decent Current ratio value of 1.05, AC is doing good in the industry, outperforming 70.00% of the companies in the same industry.
  • A Quick Ratio of 1.04 indicates that AC should not have too much problems paying its short term obligations.
  • AC has a better Quick ratio (1.04) than 76.00% 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 2025 1B 2B 3B

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5

3. AC.PA Growth Analysis

3.1 Past

  • The earnings per share for AC have decreased strongly by -21.03% in the last year.
  • AC shows a small growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 5.02% yearly.
  • Looking at the last year, AC shows a small growth in Revenue. The Revenue has grown by 0.59% in the last year.
  • Measured over the past years, AC shows a very strong growth in Revenue. The Revenue has been growing by 28.32% on average per year.
EPS 1Y (TTM)-21.03%
EPS 3Y5.02%
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

  • Based on estimates for the next years, AC will show a very strong growth in Earnings Per Share. The EPS will grow by 20.00% on average per year.
  • AC is expected to show a small growth in Revenue. In the coming years, the Revenue will grow by 6.59% yearly.
EPS Next Y31.48%
EPS Next 2Y24.44%
EPS Next 3Y20.42%
EPS Next 5Y20%
Revenue Next Year6.84%
Revenue Next 2Y6.62%
Revenue Next 3Y6.36%
Revenue Next 5Y6.59%

3.3 Evolution

  • When comparing the EPS growth rate of the last years to the growth rate of the upcoming years, we see that the growth is accelerating.
  • 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

  • The Price/Earnings ratio is 24.30, which indicates a rather expensive current valuation of AC.
  • 66.00% of the companies in the same industry are more expensive than AC, based on the Price/Earnings ratio.
  • AC's Price/Earnings ratio indicates a similar valuation than the S&P500 average which is at 26.78.
  • AC is valuated rather expensively with a Price/Forward Earnings ratio of 18.48.
  • AC's Price/Forward Earnings ratio is a bit cheaper when compared to the industry. AC is cheaper than 66.00% of the companies in the same industry.
  • AC is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 23.54, which is the current average of the S&P500 Index.
Industry RankSector Rank
PE 24.3
Fwd PE 18.48
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

  • Compared to the rest of the industry, the Enterprise Value to EBITDA ratio of AC is on the same level as its industry peers.
  • AC's Price/Free Cash Flow ratio is in line with the industry average.
Industry RankSector Rank
P/FCF 17.21
EV/EBITDA 10.67
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 low PEG Ratio(NY), which compensates the Price/Earnings for growth, indicates a rather cheap valuation of the company.
  • AC has a very decent profitability rating, which may justify a higher PE ratio.
  • AC's earnings are expected to grow with 20.42% in the coming years. This may justify a more expensive valuation.
PEG (NY)0.77
PEG (5Y)N/A
EPS Next 2Y24.44%
EPS Next 3Y20.42%

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4

5. AC.PA Dividend Analysis

5.1 Amount

  • AC has a Yearly Dividend Yield of 3.02%.
  • AC's Dividend Yield is a higher than the industry average which is at 1.32.
  • Compared to an average S&P500 Dividend Yield of 1.83, AC pays a better dividend.
Industry RankSector Rank
Dividend Yield 3.02%

5.2 History

Dividend Growth(5Y)N/A
Div Incr Years3
Div Non Decr Years3
AC.PA Yearly Dividends per shareAC.PA Yearly Dividends per shareYearly Dividends per share 2019 2023 2024 2025 2026 0.2 0.4 0.6 0.8 1

5.3 Sustainability

  • AC pays out 78.50% of its income as dividend. This is not a sustainable payout ratio.
DP78.5%
EPS Next 2Y24.44%
EPS Next 3Y20.42%
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 (4/10/2026, 7:00:00 PM)

44.72

+0.07 (+0.16%)

Chartmill FA Rating
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)02-19
Earnings (Next)04-22
Inst Owners69.51%
Inst Owner ChangeN/A
Ins Owners0.24%
Ins Owner ChangeN/A
Market Cap10.50B
Revenue(TTM)5.64B
Net Income(TTM)386.00M
Analysts86.67
Price Target57.9 (29.47%)
Short Float %N/A
Short RatioN/A
Dividend
Industry RankSector Rank
Dividend Yield 3.02%
Yearly Dividend1.27
Dividend Growth(5Y)N/A
DP78.5%
Div Incr Years3
Div Non Decr Years3
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)0.15%
PT rev (3m)4.74%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-0.36%
EPS NY rev (3m)-4.59%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-0.5%
Revenue NY rev (3m)-1.85%
Valuation
Industry RankSector Rank
PE 24.3
Fwd PE 18.48
P/S 1.86
P/FCF 17.21
P/OCF 13.01
P/B 2.45
P/tB N/A
EV/EBITDA 10.67
EPS(TTM)1.84
EY4.11%
EPS(NY)2.42
Fwd EY5.41%
FCF(TTM)2.6
FCFY5.81%
OCF(TTM)3.44
OCFY7.69%
SpS24.03
BVpS18.26
TBVpS-4.65
PEG (NY)0.77
PEG (5Y)N/A
Graham Number27.49
Profitability
Industry RankSector Rank
ROA 3.29%
ROE 9.01%
ROCE 9.7%
ROIC 7.13%
ROICexc 8.36%
ROICexgc 25.46%
OM 15.43%
PM (TTM) 6.85%
GM 97.77%
FCFM 10.82%
ROA(3y)4.42%
ROA(5y)3.37%
ROE(3y)10.79%
ROE(5y)8.15%
ROIC(3y)6.59%
ROIC(5y)N/A
ROICexc(3y)7.72%
ROICexc(5y)N/A
ROICexgc(3y)26.07%
ROICexgc(5y)N/A
ROCE(3y)8.9%
ROCE(5y)N/A
ROICexgc growth 3Y8.21%
ROICexgc growth 5YN/A
ROICexc growth 3Y19.84%
ROICexc growth 5YN/A
OM growth 3Y13.39%
OM growth 5YN/A
PM growth 3Y-7.64%
PM growth 5YN/A
GM growth 3Y-0.1%
GM growth 5Y0.16%
F-Score6
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 158.03%
Current Ratio 1.05
Quick Ratio 1.04
Altman-Z 1.64
F-Score6
WACC6.15%
ROIC/WACC1.16
Cap/Depr(3y)N/A
Cap/Depr(5y)N/A
Cap/Sales(3y)4.58%
Cap/Sales(5y)4%
Profit Quality(3y)103.24%
Profit Quality(5y)N/A
High Growth Momentum
Growth
EPS 1Y (TTM)-21.03%
EPS 3Y5.02%
EPS 5YN/A
EPS Q2Q%-27.27%
EPS Next Y31.48%
EPS Next 2Y24.44%
EPS Next 3Y20.42%
EPS Next 5Y20%
Revenue 1Y (TTM)0.59%
Revenue growth 3Y10.11%
Revenue growth 5Y28.32%
Sales Q2Q%-1.19%
Revenue Next Year6.84%
Revenue Next 2Y6.62%
Revenue Next 3Y6.36%
Revenue Next 5Y6.59%
EBIT growth 1Y11.68%
EBIT growth 3Y24.85%
EBIT growth 5YN/A
EBIT Next Year49.03%
EBIT Next 3Y21.25%
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 4 / 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.


What is the profitability of AC stock?

ACCOR SA (AC.PA) has a profitability rating of 4 / 10.


How financially healthy is ACCOR SA?

The financial health rating of ACCOR SA (AC.PA) is 4 / 10.


Can you provide the expected EPS growth for AC stock?

The Earnings per Share (EPS) of ACCOR SA (AC.PA) is expected to grow by 31.48% in the next year.