ACCOR SA (AC.PA) Fundamental Analysis & Valuation

EPA:AC • FR0000120404

Current stock price

42.5 EUR
+0.58 (+1.38%)
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

  • In the past year AC was profitable.
  • In the past year AC had a positive cash flow from operations.
  • 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

  • AC has a Return On Assets of 3.28%. This is comparable to the rest of the industry: AC outperforms 48.00% of its industry peers.
  • AC has a Return On Equity of 8.98%. This is in the better half of the industry: AC outperforms 62.00% 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 48.00% of its industry peers.
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.
  • 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 64.00% of its industry peers.
  • 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

  • The Return on Invested Capital (ROIC) is below the Cost of Capital (WACC), so 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 1.59. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
  • The Altman-Z score of AC (1.59) is comparable to the rest of the 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.
  • Looking at the Debt to Equity ratio, with a value of 0.95, AC is in the better half of the industry, outperforming 62.00% of the companies in the same industry.
Industry RankSector Rank
Debt/Equity 0.95
Debt/FCF 7.04
Altman-Z 1.59
ROIC/WACC0.99
WACC7.19%
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's Current ratio of 1.05 is fine compared to the rest of the industry. AC outperforms 68.00% of its industry peers.
  • A Quick Ratio of 1.04 indicates that AC should not have too much problems paying its short term obligations.
  • With a decent Quick ratio value of 1.04, AC is doing good in the industry, outperforming 72.00% of the companies in the same industry.
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%.
  • The Earnings Per Share has been growing slightly by 4.93% on average over the past years.
  • Looking at the last year, AC shows a small growth in Revenue. The Revenue has grown by 0.59% in the last year.
  • The Revenue has been growing by 28.32% on average over the past years. This is a very strong growth!
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

  • 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 Y31.95%
EPS Next 2Y24.32%
EPS Next 3Y20.35%
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

  • AC is valuated rather expensively with a Price/Earnings ratio of 23.10.
  • AC's Price/Earnings ratio is a bit cheaper when compared to the industry. AC is cheaper than 64.00% of the companies in the same industry.
  • Compared to an average S&P500 Price/Earnings ratio of 26.21, AC is valued at the same level.
  • A Price/Forward Earnings ratio of 17.50 indicates a rather expensive valuation of AC.
  • 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.
  • The average S&P500 Price/Forward Earnings ratio is at 23.13. AC is valued slightly cheaper when compared to this.
Industry RankSector Rank
PE 23.1
Fwd PE 17.5
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

  • Based on the Enterprise Value to EBITDA ratio, AC is valued a bit cheaper than 62.00% of the companies in the same industry.
  • AC's Price/Free Cash Flow ratio is in line with the industry average.
Industry RankSector Rank
P/FCF 16.35
EV/EBITDA 10.24
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.
  • AC's earnings are expected to grow with 20.35% in the coming years. This may justify a more expensive valuation.
PEG (NY)0.72
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 3.34%. Purely for dividend investing, there may be better candidates out there.
  • AC's Dividend Yield is rather good when compared to the industry average which is at 1.46. AC pays more dividend than 84.00% of the companies in the same industry.
  • Compared to an average S&P500 Dividend Yield of 1.89, AC pays a better dividend.
Industry RankSector Rank
Dividend Yield 3.34%

5.2 History

  • The dividend of AC has a limited annual growth rate of 2.40%.
Dividend Growth(5Y)2.4%
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

  • 84.94% of the earnings are spent on dividend by AC. 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 (4/2/2026, 7:00:00 PM)

42.5

+0.58 (+1.38%)

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 Cap9.98B
Revenue(TTM)5.64B
Net Income(TTM)385.00M
Analysts86.67
Price Target58.22 (36.99%)
Short Float %N/A
Short RatioN/A
Dividend
Industry RankSector Rank
Dividend Yield 3.34%
Yearly Dividend1.15
Dividend Growth(5Y)2.4%
DP84.94%
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)0.69%
PT rev (3m)5.31%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)0%
EPS NY rev (3m)-4.25%
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 23.1
Fwd PE 17.5
P/S 1.77
P/FCF 16.35
P/OCF 12.36
P/B 2.33
P/tB N/A
EV/EBITDA 10.24
EPS(TTM)1.84
EY4.33%
EPS(NY)2.43
Fwd EY5.71%
FCF(TTM)2.6
FCFY6.12%
OCF(TTM)3.44
OCFY8.09%
SpS24.03
BVpS18.26
TBVpS-4.65
PEG (NY)0.72
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 1.59
F-Score5
WACC7.19%
ROIC/WACC0.99
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 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 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.


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 31.95% in the next year.