ACCOR SA (ACR.DE) Stock Fundamental Analysis
Europe - FRA:ACR - FR0000120404 - Common Stock
40.9 EUR
-0.48 (-1.16%)
Taking everything into account, ACR scores 5 out of 10 in our fundamental rating. ACR was compared to 53 industry peers in the Hotels, Restaurants & Leisure industry. ACR has only an average score on both its financial health and profitability. ACR is not valued too expensively and it also shows a decent growth rate.
1. Profitability
1.1 Basic Checks
ACR had positive earnings in the past year.
In the past year ACR had a positive cash flow from operations.
Of the past 5 years ACR 4 years were profitable.
In multiple years ACR reported negative operating cash flow during the last 5 years.
1.2 Ratios
The Return On Assets of ACR (4.62%) is better than 66.04% of its industry peers.
The Return On Equity of ACR (12.57%) is better than 75.47% of its industry peers.
ACR's Return On Invested Capital of 7.63% is fine compared to the rest of the industry. ACR outperforms 62.26% of its industry peers.
The Average Return On Invested Capital over the past 3 years for ACR is below the industry average of 10.61%.
The last Return On Invested Capital (7.63%) for ACR 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
The Profit Margin of ACR (9.64%) is better than 73.58% of its industry peers.
ACR's Profit Margin has been stable in the last couple of years.
With a decent Operating Margin value of 14.68%, ACR is doing good in the industry, outperforming 71.70% of the companies in the same industry.
ACR's Operating Margin has improved in the last couple of years.
The Gross Margin of ACR (97.62%) is better than 100.00% of its industry peers.
In the last couple of years the Gross Margin of ACR has remained more or less at the same level.
| 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%
2. Health
2.1 Basic Checks
ACR has a Return on Invested Capital (ROIC), which is just above the Cost of Capital (WACC), which means it is creating some value.
ACR has less shares outstanding than it did 1 year ago.
Compared to 5 years ago, ACR has less shares outstanding
Compared to 1 year ago, ACR has a worse debt to assets ratio.
2.2 Solvency
Based on the Altman-Z score of 1.58, we must say that ACR is in the distress zone and has some risk of bankruptcy.
With a Altman-Z score value of 1.58, ACR perfoms like the industry average, outperforming 50.94% of the companies in the same industry.
The Debt to FCF ratio of ACR is 7.09, which is on the high side as it means it would take ACR, 7.09 years of fcf income to pay off all of its debts.
With a Debt to FCF ratio value of 7.09, ACR perfoms like the industry average, outperforming 58.49% of the companies in the same industry.
A Debt/Equity ratio of 0.92 indicates that ACR is somewhat dependend on debt financing.
ACR has a Debt to Equity ratio of 0.92. This is in the better half of the industry: ACR outperforms 60.38% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.58 |
ROIC/WACC1.19
WACC6.43%
2.3 Liquidity
A Current Ratio of 1.12 indicates that ACR should not have too much problems paying its short term obligations.
With a decent Current ratio value of 1.12, ACR is doing good in the industry, outperforming 67.92% of the companies in the same industry.
A Quick Ratio of 1.11 indicates that ACR should not have too much problems paying its short term obligations.
ACR has a better Quick ratio (1.11) than 71.70% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.12 | ||
| Quick Ratio | 1.11 |
3. Growth
3.1 Past
ACR shows a strong growth in Earnings Per Share. In the last year, the EPS has been growing by 25.27%, which is quite impressive.
ACR shows quite a strong growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 19.16% yearly.
ACR shows a small growth in Revenue. In the last year, the Revenue has grown by 6.43%.
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
ACR is expected to show quite a strong growth in Earnings Per Share. In the coming years, the EPS will grow by 11.25% yearly.
The Revenue is expected to grow by 6.06% on average over the next years.
EPS Next Y-3.69%
EPS Next 2Y5.29%
EPS Next 3Y8.45%
EPS Next 5Y11.25%
Revenue Next Year5.01%
Revenue Next 2Y5.42%
Revenue Next 3Y5.62%
Revenue Next 5Y6.06%
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.
When comparing the Revenue growth rate of the last years to the growth rate of the upcoming years, we see that the growth is stable.
4. Valuation
4.1 Price/Earnings Ratio
The Price/Earnings ratio is 17.55, which indicates a rather expensive current valuation of ACR.
Based on the Price/Earnings ratio, ACR is valued cheaper than 81.13% of the companies in the same industry.
Compared to an average S&P500 Price/Earnings ratio of 27.20, ACR is valued a bit cheaper.
With a Price/Forward Earnings ratio of 15.83, ACR is valued correctly.
Compared to the rest of the industry, the Price/Forward Earnings ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 71.70% of the companies listed in the same industry.
Compared to an average S&P500 Price/Forward Earnings ratio of 22.70, ACR is valued a bit cheaper.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 17.55 | ||
| Fwd PE | 15.83 |
4.2 Price Multiples
Based on the Enterprise Value to EBITDA ratio, ACR is valued a bit cheaper than 60.38% of the companies in the same industry.
Compared to the rest of the industry, the Price/Free Cash Flow ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 60.38% of the companies listed in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 16.64 | ||
| EV/EBITDA | 10.62 |
4.3 Compensation for Growth
The decent profitability rating of ACR may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)0.92
EPS Next 2Y5.29%
EPS Next 3Y8.45%
5. Dividend
5.1 Amount
ACR has a Yearly Dividend Yield of 3.08%.
Compared to an average industry Dividend Yield of 3.03, ACR pays a better dividend. On top of this ACR pays more dividend than 83.02% of the companies listed in the same industry.
Compared to an average S&P500 Dividend Yield of 2.38, ACR pays a bit more dividend than the S&P500 average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.08% |
5.2 History
The dividend of ACR has a limited annual growth rate of 2.40%.
Dividend Growth(5Y)2.4%
Div Incr Years2
Div Non Decr Years2
5.3 Sustainability
55.39% of the earnings are spent on dividend by ACR. This is a bit on the high side, but may be sustainable.
The dividend of ACR is growing, but earnings are growing more, so the dividend growth is sustainable.
DP55.39%
EPS Next 2Y5.29%
EPS Next 3Y8.45%
FRA:ACR (9/16/2025, 7:00:00 PM)
40.9
-0.48 (-1.16%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)
Earnings (Next)
Inst Owners62.72%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap10.02B
Analysts83.85
Price Target53.72 (31.34%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.08% |
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)-0.84%
PT rev (3m)1.15%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-12.78%
EPS NY rev (3m)-12.78%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-2.04%
Revenue NY rev (3m)-2.21%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 17.55 | ||
| Fwd PE | 15.83 | ||
| P/S | 1.77 | ||
| P/FCF | 16.64 | ||
| P/OCF | 12.63 | ||
| P/B | 2.3 | ||
| P/tB | N/A | ||
| EV/EBITDA | 10.62 |
EPS(TTM)2.33
EY5.7%
EPS(NY)2.58
Fwd EY6.32%
FCF(TTM)2.46
FCFY6.01%
OCF(TTM)3.24
OCFY7.91%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)0.92
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
ROICexcg growth 3YN/A
ROICexcg 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 | 1.58 |
F-Score7
WACC6.43%
ROIC/WACC1.19
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-3.69%
EPS Next 2Y5.29%
EPS Next 3Y8.45%
EPS Next 5Y11.25%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year5.01%
Revenue Next 2Y5.42%
Revenue Next 3Y5.62%
Revenue Next 5Y6.06%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year47.23%
EBIT Next 3Y20.91%
EBIT Next 5Y14.83%
FCF growth 1Y48.64%
FCF growth 3YN/A
FCF growth 5YN/A
OCF growth 1Y39.12%
OCF growth 3YN/A
OCF growth 5Y32.65%