ACCOR SA (ACR.DE) Stock Fundamental Analysis
FRA:ACR - Deutsche Boerse Ag - FR0000120404 - Common Stock - Currency: EUR
Overall ACR gets a fundamental rating of 4 out of 10. We evaluated ACR against 53 industry peers in the Hotels, Restaurants & Leisure industry. ACR has a medium profitability rating, but doesn't score so well on its financial health evaluation. ACR is quite expensive at the moment. It does show a decent growth rate.
1. Profitability
1.1 Basic Checks
In the past year ACR was profitable.
In the past year ACR had a positive cash flow from operations.
ACR had positive earnings in 4 of the past 5 years.
The reported operating cash flow has been mixed in the past 5 years: ACR reported negative operating cash flow in multiple years.
1.2 Ratios
The Return On Assets of ACR (5.19%) is comparable to the rest of the industry.
The Return On Equity of ACR (13.32%) is better than 73.33% of its industry peers.
With a Return On Invested Capital value of 5.80%, ACR perfoms like the industry average, outperforming 44.44% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| ROA | 5.19% | ||
| ROE | 13.32% | ||
| ROIC | 5.8% |
ROA(3y)2.94%
ROA(5y)-1.46%
ROE(3y)6.77%
ROE(5y)-4.57%
ROIC(3y)N/A
ROIC(5y)N/A
1.3 Margins
ACR's Profit Margin of 11.20% is fine compared to the rest of the industry. ACR outperforms 68.89% of its industry peers.
In the last couple of years the Profit Margin of ACR has declined.
ACR has a better Operating Margin (14.11%) than 66.67% of its industry peers.
In the last couple of years the Operating Margin of ACR has remained more or less at the same level.
The Gross Margin of ACR (97.43%) 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 | 14.11% | ||
| PM (TTM) | 11.2% | ||
| GM | 97.43% |
OM growth 3YN/A
OM growth 5Y-1.45%
PM growth 3YN/A
PM growth 5Y-29.53%
GM growth 3Y0.18%
GM growth 5Y-0.04%
2. Health
2.1 Basic Checks
ACR has a Return on Invested Capital (ROIC), which is below the Cost of Capital (WACC), which means it is destroying value.
Compared to 1 year ago, ACR has less shares outstanding
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 1.72, we must say that ACR is in the distress zone and has some risk of bankruptcy.
With a Altman-Z score value of 1.72, ACR perfoms like the industry average, outperforming 48.89% of the companies in the same industry.
ACR has a debt to FCF ratio of 10.36. This is a negative value and a sign of low solvency as ACR would need 10.36 years to pay back of all of its debts.
ACR's Debt to FCF ratio of 10.36 is on the low side compared to the rest of the industry. ACR is outperformed by 66.67% of its industry peers.
A Debt/Equity ratio of 0.82 indicates that ACR is somewhat dependend on debt financing.
Looking at the Debt to Equity ratio, with a value of 0.82, ACR is in line with its industry, outperforming 53.33% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.82 | ||
| Debt/FCF | 10.36 | ||
| Altman-Z | 1.72 |
ROIC/WACC0.94
WACC6.19%
2.3 Liquidity
A Current Ratio of 0.96 indicates that ACR may have some problems paying its short term obligations.
Looking at the Current ratio, with a value of 0.96, ACR is in line with its industry, outperforming 51.11% of the companies in the same industry.
A Quick Ratio of 0.95 indicates that ACR may have some problems paying its short term obligations.
ACR's Quick ratio of 0.95 is in line compared to the rest of the industry. ACR outperforms 48.89% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 0.96 | ||
| Quick Ratio | 0.95 |
3. Growth
3.1 Past
The earnings per share for ACR have decreased by -6.15% in the last year.
ACR shows a small growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 6.78% yearly.
The Revenue has grown by 8.77% in the past year. This is quite good.
ACR shows quite a strong growth in Revenue. Measured over the last years, the Revenue has been growing by 9.03% yearly.
EPS 1Y (TTM)-6.15%
EPS 3YN/A
EPS 5Y6.78%
EPS Q2Q%11.11%
Revenue 1Y (TTM)8.77%
Revenue growth 3Y46.11%
Revenue growth 5Y9.03%
Sales Q2Q%11.54%
3.2 Future
The Earnings Per Share is expected to grow by 17.84% on average over the next years. This is quite good.
ACR is expected to show a small growth in Revenue. In the coming years, the Revenue will grow by 7.14% yearly.
EPS Next Y23.72%
EPS Next 2Y17.46%
EPS Next 3Y15.97%
EPS Next 5Y17.84%
Revenue Next Year7.95%
Revenue Next 2Y6.72%
Revenue Next 3Y6.44%
Revenue Next 5Y7.14%
3.3 Evolution
The EPS growth rate is accelerating: in the next years the growth will be better than in the last years.
The Revenue growth rate is decreasing: in the next years the growth will be less than in the last years.
4. Valuation
4.1 Price/Earnings Ratio
With a Price/Earnings ratio of 26.43, ACR can be considered very expensive at the moment.
ACR's Price/Earnings ratio is in line with the industry average.
The average S&P500 Price/Earnings ratio is at 28.47. ACR is around the same levels.
The Price/Forward Earnings ratio is 19.16, which indicates a rather expensive current valuation of ACR.
66.67% of the companies in the same industry are more expensive than ACR, based on the Price/Forward Earnings ratio.
ACR's Price/Forward Earnings ratio indicates a rather cheap valuation when compared to the S&P500 average which is at 92.74.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 26.43 | ||
| Fwd PE | 19.16 |
4.2 Price Multiples
Compared to the rest of the industry, the Price/Free Cash Flow ratio of ACR indicates a slightly more expensive valuation: ACR is more expensive than 68.89% of the companies listed in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 32.2 | ||
| EV/EBITDA | N/A |
4.3 Compensation for Growth
ACR's PEG Ratio(NY), which compensates the Price/Earnings for growth, indicates a correct valuation of the company.
A more expensive valuation may be justified as ACR's earnings are expected to grow with 15.97% in the coming years.
PEG (NY)1.11
PEG (5Y)3.9
EPS Next 2Y17.46%
EPS Next 3Y15.97%
5. Dividend
5.1 Amount
ACR has a Yearly Dividend Yield of 2.38%. Purely for dividend investing, there may be better candidates out there.
ACR's Dividend Yield is a higher than the industry average which is at 2.78.
ACR's Dividend Yield is comparable with the S&P500 average which is at 2.28.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.38% |
5.2 History
The dividend of ACR has a limited annual growth rate of 0.38%.
Dividend Growth(5Y)0.38%
Div Incr Years1
Div Non Decr Years1
5.3 Sustainability
ACR pays out 48.58% of its income as dividend. 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.
DP48.58%
EPS Next 2Y17.46%
EPS Next 3Y15.97%
ACCOR SA
FRA:ACR (2/4/2025, 7:00:00 PM)
49.16
+0.17 (+0.35%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)
Earnings (Next)
Inst Owners67.72%
Inst Owner ChangeN/A
Ins Owners0.21%
Ins Owner ChangeN/A
Market Cap11.98B
Analysts82.4
Price Target52.89 (7.59%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.38% |
Yearly Dividend1.09
Dividend Growth(5Y)0.38%
DP48.58%
Div Incr Years1
Div Non Decr Years1
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)4%
PT rev (3m)7.82%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)0.09%
EPS NY rev (3m)0.09%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)0.02%
Revenue NY rev (3m)0.02%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 26.43 | ||
| Fwd PE | 19.16 | ||
| P/S | 2.25 | ||
| P/FCF | 32.2 | ||
| P/OCF | 16.43 | ||
| P/B | 2.67 | ||
| P/tB | N/A | ||
| EV/EBITDA | N/A |
EPS(TTM)1.86
EY3.78%
EPS(NY)2.57
Fwd EY5.22%
FCF(TTM)1.53
FCFY3.11%
OCF(TTM)2.99
OCFY6.09%
SpS21.88
BVpS18.4
TBVpS-4.22
PEG (NY)1.11
PEG (5Y)3.9
Profitability
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| ROA | 5.19% | ||
| ROE | 13.32% | ||
| ROCE | 8.71% | ||
| ROIC | 5.8% | ||
| ROICexc | 6.58% | ||
| ROICexgc | 20.87% | ||
| OM | 14.11% | ||
| PM (TTM) | 11.2% | ||
| GM | 97.43% | ||
| FCFM | 6.98% |
ROA(3y)2.94%
ROA(5y)-1.46%
ROE(3y)6.77%
ROE(5y)-4.57%
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
ROICexcg growth 3YN/A
ROICexcg growth 5Y17.62%
ROICexc growth 3YN/A
ROICexc growth 5Y9.31%
OM growth 3YN/A
OM growth 5Y-1.45%
PM growth 3YN/A
PM growth 5Y-29.53%
GM growth 3Y0.18%
GM growth 5Y-0.04%
F-Score6
Asset Turnover0.46
Health
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.82 | ||
| Debt/FCF | 10.36 | ||
| Debt/EBITDA | N/A | ||
| Cap/Depr | N/A | ||
| Cap/Sales | 6.7% | ||
| Interest Coverage | 18.34 | ||
| Cash Conversion | N/A | ||
| Profit Quality | 62.31% | ||
| Current Ratio | 0.96 | ||
| Quick Ratio | 0.95 | ||
| Altman-Z | 1.72 |
F-Score6
WACC6.19%
ROIC/WACC0.94
Cap/Depr(3y)N/A
Cap/Depr(5y)N/A
Cap/Sales(3y)3.76%
Cap/Sales(5y)5.99%
Profit Quality(3y)N/A
Profit Quality(5y)N/A
High Growth Momentum
Growth
EPS 1Y (TTM)-6.15%
EPS 3YN/A
EPS 5Y6.78%
EPS Q2Q%11.11%
EPS Next Y23.72%
EPS Next 2Y17.46%
EPS Next 3Y15.97%
EPS Next 5Y17.84%
Revenue 1Y (TTM)8.77%
Revenue growth 3Y46.11%
Revenue growth 5Y9.03%
Sales Q2Q%11.54%
Revenue Next Year7.95%
Revenue Next 2Y6.72%
Revenue Next 3Y6.44%
Revenue Next 5Y7.14%
EBIT growth 1Y13.25%
EBIT growth 3YN/A
EBIT growth 5Y7.44%
EBIT Next Year52.84%
EBIT Next 3Y21.82%
EBIT Next 5Y16.34%
FCF growth 1Y44.75%
FCF growth 3YN/A
FCF growth 5YN/A
OCF growth 1Y600.96%
OCF growth 3YN/A
OCF growth 5Y2.3%