AC Fundamental Analysis - ACCOR SA

Fundamental Rating

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 is not valued too expensively and it also shows a decent growth rate.

Quickly go to:

1. Profitability

1.1 Basic Checks

AC had positive earnings in the past year.
In the past year AC had a positive cash flow from operations.
Of the past 5 years AC 4 years were profitable.
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

AC has a Return On Assets (4.62%) which is in line with its industry peers.
The Return On Equity of AC (12.57%) is better than 70.49% of its industry peers.
AC has a Return On Invested Capital of 7.63%. This is comparable to the rest of the industry: AC outperforms 50.82% of its industry peers.
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

With a decent Profit Margin value of 9.64%, AC is doing good in 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.
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 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%

More info and screens

ROA

ROE

ROIC

Operating and Profit Margin

Show most profitable peers

2. Health

2.1 Basic Checks

With a Return on Invested Capital (ROIC) just above the Cost of Capital (WACC), AC 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.

2.2 Solvency

AC has an Altman-Z score of 1.68. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
AC's Altman-Z score of 1.68 is in line compared to the rest of the industry. AC outperforms 52.46% of its industry peers.
The Debt to FCF ratio of AC is 7.09, which is on the high side as it means it would take AC, 7.09 years of fcf income to pay off all of its debts.
AC has a Debt to FCF ratio (7.09) which is comparable to the rest of the industry.
AC has a Debt/Equity ratio of 0.92. This is a neutral value indicating AC is somewhat dependend on debt financing.
With a decent Debt to Equity ratio value of 0.92, AC is doing good in the industry, outperforming 70.49% of the companies in the same industry.

		Industry Rank	Sector Rank
Debt/Equity	0.92
Debt/FCF	7.09
Altman-Z	1.68

ROIC/WACC1.14

WACC6.71%

2.3 Liquidity

A Current Ratio of 1.12 indicates that AC should not have too much problems paying its short term obligations.
With a decent Current ratio value of 1.12, AC is doing good in the industry, outperforming 72.13% of the companies in the same industry.
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.
The Quick ratio of AC (1.11) is better than 73.77% of its industry peers.

		Industry Rank	Sector Rank
Current Ratio	1.12
Quick Ratio	1.11

More info and screens

WACC

Debt/Equity

How to determine the health of a company

Altman-Z score

Show peers with great health

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.
The Revenue has been growing slightly by 6.43% in the past 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

Although the future EPS growth is still strong, it is not able to hold up the even more excellent growth rate of 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.

More info and screens

Find the best growth stocks

Show best growing peers

4. Valuation

4.1 Price/Earnings Ratio

A Price/Earnings ratio of 19.85 indicates a rather expensive valuation of AC.
Based on the Price/Earnings ratio, AC is valued a bit cheaper than the industry average as 78.69% of the companies are valued more expensively.
AC's Price/Earnings ratio indicates a valuation a bit cheaper than the S&P500 average which is at 27.54.
The Price/Forward Earnings ratio is 18.24, which indicates a rather expensive current 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 72.13% of the companies listed in the same industry.
When comparing the Price/Forward Earnings ratio of AC to the average of the S&P500 Index (24.31), we can say AC is valued slightly cheaper.

		Industry Rank	Sector Rank
PE	19.85
Fwd PE	18.24

4.2 Price Multiples

Based on the Enterprise Value to EBITDA ratio, AC is valued a bit 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	18.82
EV/EBITDA	11.7

4.3 Compensation for Growth

The decent profitability rating of AC may justify a higher PE ratio.

PEG (NY)N/A

PEG (5Y)1.04

EPS Next 2Y4.32%

EPS Next 3Y8.09%

More info and screens

Show best valued peers

5. Dividend

5.1 Amount

With a Yearly Dividend Yield of 2.61%, AC has a reasonable but not impressive dividend return.
AC's Dividend Yield is a higher than the industry average which is at 1.29.
AC's Dividend Yield is a higher than the S&P500 average which is at 1.92.

		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%

More info and screens

Find the best dividend stocks

Show peers with best dividend

ACCOR SA

EPA:AC (1/16/2026, 5:29:58 PM)

46.255

+0.16 (+0.34%)

Chartmill FA Rating

GICS SectorConsumer Discretionary

GICS IndustryGroupConsumer Services

GICS IndustryHotels, Restaurants & Leisure

Earnings (Last)10-22 2025-10-22

Earnings (Next)02-18 2026-02-18/amc

Inst Owners64.64%

Inst Owner ChangeN/A

Ins Owners0.23%

Ins Owner ChangeN/A

Market Cap11.33B

Revenue(TTM)5.67B

Net Income(TTM)547.00M

Analysts84.62

Price Target55.28 (19.51%)

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	19.85
Fwd PE	18.24
P/S	2
P/FCF	18.82
P/OCF	14.29
P/B	2.61
P/tB	N/A
EV/EBITDA	11.7

EPS(TTM)2.33

EY5.04%

EPS(NY)2.54

Fwd EY5.48%

FCF(TTM)2.46

FCFY5.31%

OCF(TTM)3.24

OCFY7%

SpS23.16

BVpS17.76

TBVpS-4.1

PEG (NY)N/A

PEG (5Y)1.04

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	1.68

F-Score7

WACC6.71%

ROIC/WACC1.14

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%.

ACCOR SA (AC.PA) Stock Fundamental Analysis

1. Profitability

1.1 Basic Checks

1.2 Ratios

1.3 Margins

More info and screens

2. Health

2.1 Basic Checks

2.2 Solvency

2.3 Liquidity

More info and screens

3. Growth

3.1 Past

3.2 Future

3.3 Evolution

More info and screens

4. Valuation

4.1 Price/Earnings Ratio

4.2 Price Multiples

4.3 Compensation for Growth

More info and screens

5. Dividend

5.1 Amount

5.2 History

5.3 Sustainability

More info and screens

ACCOR SA / AC.PA FAQ

What is the fundamental rating for AC stock?

Can you provide the valuation status for ACCOR SA?

How profitable is ACCOR SA (AC.PA) stock?

What is the financial health of ACCOR SA (AC.PA) stock?

Is the dividend of ACCOR SA sustainable?