ACCOR SA (AC.PA) Fundamental Analysis & Valuation

EPA:AC • FR0000120404

Current stock price

45.465 EUR
+0.1 (+0.21%)
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.
  • In the past 5 years AC has always been profitable.
  • 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 (3.29%) which is comparable to the rest of the industry.
  • AC has a Return On Equity of 9.01%. This is in the better half of the industry: AC outperforms 70.18% of its industry peers.
  • The Return On Invested Capital of AC (7.13%) is comparable to the rest of the industry.
  • AC had an Average Return On Invested Capital over the past 3 years of 6.59%. This is significantly below the industry average of 12.21%.
  • 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's Profit Margin of 6.85% is fine compared to the rest of the industry. AC outperforms 63.16% of its industry peers.
  • AC's Profit Margin has declined in the last couple of years.
  • Looking at the Operating Margin, with a value of 15.43%, AC is in the better half of the industry, outperforming 73.68% of the companies in the same industry.
  • AC's Operating Margin has improved in the last couple of years.
  • 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.
  • AC's Gross Margin has been stable in the last couple of years.
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

  • With a Return on Invested Capital (ROIC) just above the Cost of Capital (WACC), AC 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 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 1.65, we must say that AC is in the distress zone and has some risk of bankruptcy.
  • The Altman-Z score of AC (1.65) is comparable to the rest of the industry.
  • 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.
  • AC has a Debt to FCF ratio (7.04) which is comparable to the rest of the industry.
  • A Debt/Equity ratio of 0.95 indicates that AC is somewhat dependend on debt financing.
  • The Debt to Equity ratio of AC (0.95) is better than 68.42% of its industry peers.
Industry RankSector Rank
Debt/Equity 0.95
Debt/FCF 7.04
Altman-Z 1.65
ROIC/WACC1.16
WACC6.17%
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.
  • AC has a better Current ratio (1.05) than 71.93% of its industry peers.
  • A Quick Ratio of 1.04 indicates that AC should not have too much problems paying its short term obligations.
  • The Quick ratio of AC (1.04) is better than 75.44% 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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WACCDebt/EquityHow to determine the health of a companyAltman-Z scoreShow peers with great health

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.
  • The Earnings Per Share has been growing slightly by 5.02% on average over the past years.
  • The Revenue has been growing slightly by 0.59% in the past 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 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.
  • Based on estimates for the next years, AC will show a small growth in Revenue. The Revenue will grow by 6.59% on average per year.
EPS Next Y31.48%
EPS Next 2Y24.44%
EPS Next 3Y20.42%
EPS Next 5Y20%
Revenue Next Year6.49%
Revenue Next 2Y6.53%
Revenue Next 3Y6.33%
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 24.71, the valuation of AC can be described as rather expensive.
  • 71.93% of the companies in the same industry are more expensive than AC, based on the Price/Earnings ratio.
  • AC is valuated at similar levels of the S&P average when we compare the Price/Earnings ratio to 27.95, which is the current average of the S&P500 Index.
  • A Price/Forward Earnings ratio of 18.79 indicates a rather expensive valuation of AC.
  • Compared to the rest of the industry, the Price/Forward Earnings ratio of AC indicates a somewhat cheap valuation: AC is cheaper than 68.42% of the companies listed in the same industry.
  • The average S&P500 Price/Forward Earnings ratio is at 38.68. AC is valued rather cheaply when compared to this.
Industry RankSector Rank
PE 24.71
Fwd PE 18.79
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 64.91% 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 17.49
EV/EBITDA 10.8
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.
  • The decent profitability rating of AC may justify a higher PE ratio.
  • A more expensive valuation may be justified as AC's earnings are expected to grow with 20.42% in the coming years.
PEG (NY)0.78
PEG (5Y)N/A
EPS Next 2Y24.44%
EPS Next 3Y20.42%

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

4

5. AC.PA Dividend Analysis

5.1 Amount

  • AC has a Yearly Dividend Yield of 2.99%.
  • AC's Dividend Yield is rather good when compared to the industry average which is at 1.40. AC pays more dividend than 82.46% of the companies in the same industry.
  • AC's Dividend Yield is rather good when compared to the S&P500 average which is at 1.81.
Industry RankSector Rank
Dividend Yield 2.99%

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

  • 78.50% of the earnings are spent on dividend by AC. 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 (4/21/2026, 2:00:14 PM)

45.465

+0.1 (+0.21%)

Chartmill FA Rating
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)02-19
Earnings (Next)04-23
Inst Owners69.51%
Inst Owner ChangeN/A
Ins Owners0.24%
Ins Owner ChangeN/A
Market Cap10.67B
Revenue(TTM)5.64B
Net Income(TTM)386.00M
Analysts86.67
Price Target57.88 (27.31%)
Short Float %N/A
Short RatioN/A
Dividend
Industry RankSector Rank
Dividend Yield 2.99%
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)0.11%
PT rev (3m)4.7%
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)-0.83%
Revenue NY rev (3m)-2.17%
Valuation
Industry RankSector Rank
PE 24.71
Fwd PE 18.79
P/S 1.89
P/FCF 17.49
P/OCF 13.22
P/B 2.49
P/tB N/A
EV/EBITDA 10.8
EPS(TTM)1.84
EY4.05%
EPS(NY)2.42
Fwd EY5.32%
FCF(TTM)2.6
FCFY5.72%
OCF(TTM)3.44
OCFY7.56%
SpS24.03
BVpS18.26
TBVpS-4.65
PEG (NY)0.78
PEG (5Y)N/A
Graham Number27.4922 (-39.53%)
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 1.65
F-Score6
WACC6.17%
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 Year6.49%
Revenue Next 2Y6.53%
Revenue Next 3Y6.33%
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 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 6 / 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.