ACCOR SA (ACR.DE) Stock Fundamental Analysis
FRA:ACR - Deutsche Boerse Ag - FR0000120404 - Common Stock - Currency: EUR
Overall ACR gets a fundamental rating of 5 out of 10. We evaluated ACR against 55 industry peers in the Hotels, Restaurants & Leisure industry. ACR has only an average score on both its financial health and profitability. ACR is quite expensive at the moment. It does show 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.
ACR had positive earnings in 4 of the past 5 years.
In multiple years ACR reported negative operating cash flow during the last 5 years.
1.2 Ratios
ACR has a better Return On Assets (4.77%) than 63.64% of its industry peers.
Looking at the Return On Equity, with a value of 11.43%, ACR is in the better half of the industry, outperforming 70.91% of the companies in the same industry.
The Return On Invested Capital of ACR (7.23%) is better than 61.82% of its industry peers.
The Average Return On Invested Capital over the past 3 years for ACR is significantly below the industry average of 11.55%.
The 3 year average ROIC (6.13%) for ACR is below the current ROIC(7.23%), indicating increased profibility in the last year.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| ROA | 4.77% | ||
| ROE | 11.43% | ||
| ROIC | 7.23% |
ROA(3y)4.37%
ROA(5y)-1.12%
ROE(3y)10.2%
ROE(5y)-3.52%
ROIC(3y)6.13%
ROIC(5y)N/A
1.3 Margins
ACR has a better Profit Margin (10.26%) than 70.91% of its industry peers.
In the last couple of years the Profit Margin of ACR has remained more or less at the same level.
ACR has a Operating Margin of 13.90%. This is in the better half of the industry: ACR outperforms 70.91% of its industry peers.
ACR's Operating Margin has improved in the last couple of years.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| OM | 13.9% | ||
| PM (TTM) | 10.26% | ||
| GM | N/A |
OM growth 3YN/A
OM growth 5Y2.51%
PM growth 3Y66.38%
PM growth 5Y-0.35%
GM growth 3YN/A
GM growth 5YN/A
2. Health
2.1 Basic Checks
The Return on Invested Capital (ROIC) is just above the Cost of Capital (WACC), so ACR is still creating some value.
Compared to 1 year ago, ACR has less shares outstanding
The number of shares outstanding for ACR has been reduced compared to 5 years ago.
Compared to 1 year ago, ACR has a worse debt to assets ratio.
2.2 Solvency
Based on the Altman-Z score of 1.74, we must say that ACR is in the distress zone and has some risk of bankruptcy.
The Altman-Z score of ACR (1.74) is better than 61.82% of its industry peers.
ACR has a debt to FCF ratio of 7.88. This is a slightly negative value and a sign of low solvency as ACR would need 7.88 years to pay back of all of its debts.
Looking at the Debt to FCF ratio, with a value of 7.88, ACR is in line with its industry, outperforming 49.09% of the companies in the same industry.
ACR has a Debt/Equity ratio of 0.63. This is a neutral value indicating ACR is somewhat dependend on debt financing.
The Debt to Equity ratio of ACR (0.63) is better than 69.09% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.63 | ||
| Debt/FCF | 7.88 | ||
| Altman-Z | 1.74 |
ROIC/WACC1.09
WACC6.62%
2.3 Liquidity
ACR has a Current Ratio of 1.05. This is a normal value and indicates that ACR is financially healthy and should not expect problems in meeting its short term obligations.
ACR has a Current ratio (1.05) which is in line with its industry peers.
A Quick Ratio of 1.04 indicates that ACR should not have too much problems paying its short term obligations.
Looking at the Quick ratio, with a value of 1.04, ACR is in the better half of the industry, outperforming 61.82% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.05 | ||
| Quick Ratio | 1.04 |
3. Growth
3.1 Past
The Earnings Per Share has been growing slightly by 5.28% over the past year.
The Earnings Per Share has been growing by 8.69% on average over the past years. This is quite good.
ACR shows quite a strong growth in Revenue. In the last year, the Revenue has grown by 10.88%.
Measured over the past years, ACR shows a small growth in Revenue. The Revenue has been growing by 6.72% on average per year.
EPS 1Y (TTM)5.28%
EPS 3Y135.01%
EPS 5Y8.69%
EPS Q2Q%2.62%
Revenue 1Y (TTM)10.88%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%10.28%
3.2 Future
Based on estimates for the next years, ACR will show a quite strong growth in Earnings Per Share. The EPS will grow by 15.51% on average per year.
ACR is expected to show a small growth in Revenue. In the coming years, the Revenue will grow by 6.76% yearly.
EPS Next Y11.52%
EPS Next 2Y12.27%
EPS Next 3Y13.73%
EPS Next 5Y15.51%
Revenue Next Year7.16%
Revenue Next 2Y6.63%
Revenue Next 3Y6.29%
Revenue Next 5Y6.76%
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 stable: in the next years the growth will be about the same than in the last years.
4. Valuation
4.1 Price/Earnings Ratio
ACR is valuated rather expensively with a Price/Earnings ratio of 20.08.
70.91% of the companies in the same industry are more expensive than ACR, based on the Price/Earnings ratio.
ACR is valuated rather cheaply when we compare the Price/Earnings ratio to 29.35, which is the current average of the S&P500 Index.
ACR is valuated rather expensively with a Price/Forward Earnings ratio of 18.20.
ACR's Price/Forward Earnings ratio is a bit cheaper when compared to the industry. ACR is cheaper than 67.27% of the companies in the same industry.
When comparing the Price/Forward Earnings ratio of ACR to the average of the S&P500 Index (22.10), we can say ACR is valued inline with the index average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.08 | ||
| Fwd PE | 18.2 |
4.2 Price Multiples
Compared to the rest of the industry, the Enterprise Value to EBITDA ratio of ACR is on the same level as its industry peers.
The rest of the industry has a similar Price/Free Cash Flow ratio as ACR.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 26.02 | ||
| EV/EBITDA | 11.55 |
4.3 Compensation for Growth
The 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 13.73% in the coming years.
PEG (NY)1.74
PEG (5Y)2.31
EPS Next 2Y12.27%
EPS Next 3Y13.73%
5. Dividend
5.1 Amount
With a Yearly Dividend Yield of 2.68%, ACR has a reasonable but not impressive dividend return.
ACR's Dividend Yield is rather good when compared to the industry average which is at 2.93. ACR pays more dividend than 85.45% of the companies in the same industry.
Compared to an average S&P500 Dividend Yield of 2.33, ACR has a dividend comparable with the average S&P500 company.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.68% |
5.2 History
The dividend of ACR has a limited annual growth rate of 2.40%.
Dividend Growth(5Y)2.4%
Div Incr Years1
Div Non Decr Years1
5.3 Sustainability
ACR pays out 49.74% 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.
DP49.74%
EPS Next 2Y12.27%
EPS Next 3Y13.73%
FRA:ACR (3/6/2025, 7:00:00 PM)
46.78
-1.53 (-3.17%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)
Earnings (Next)
Inst Owners60.44%
Inst Owner ChangeN/A
Ins Owners0.21%
Ins Owner ChangeN/A
Market Cap11.40B
Analysts83.08
Price Target55.19 (17.98%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.68% |
Yearly Dividend1.15
Dividend Growth(5Y)2.4%
DP49.74%
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)4.33%
PT rev (3m)12.05%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)0.14%
EPS NY rev (3m)0.42%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)1.64%
Revenue NY rev (3m)1.92%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.08 | ||
| Fwd PE | 18.2 | ||
| P/S | 2.03 | ||
| P/FCF | 26.02 | ||
| P/OCF | 15.59 | ||
| P/B | 2.27 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.55 |
EPS(TTM)2.33
EY4.98%
EPS(NY)2.57
Fwd EY5.49%
FCF(TTM)1.8
FCFY3.84%
OCF(TTM)3
OCFY6.41%
SpS23.01
BVpS20.65
TBVpS-2.31
PEG (NY)1.74
PEG (5Y)2.31
Profitability
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| ROA | 4.77% | ||
| ROE | 11.43% | ||
| ROCE | 8.43% | ||
| ROIC | 7.23% | ||
| ROICexc | 8.53% | ||
| ROICexgc | 29.81% | ||
| OM | 13.9% | ||
| PM (TTM) | 10.26% | ||
| GM | N/A | ||
| FCFM | 7.81% |
ROA(3y)4.37%
ROA(5y)-1.12%
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 3Y66.38%
PM growth 5Y-0.35%
GM growth 3YN/A
GM growth 5YN/A
F-Score6
Asset Turnover0.46
Health
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.63 | ||
| Debt/FCF | 7.88 | ||
| Debt/EBITDA | 2.81 | ||
| Cap/Depr | 85.92% | ||
| Cap/Sales | 5.23% | ||
| Interest Coverage | 8.03 | ||
| Cash Conversion | 65.27% | ||
| Profit Quality | 76.17% | ||
| Current Ratio | 1.05 | ||
| Quick Ratio | 1.04 | ||
| Altman-Z | 1.74 |
F-Score6
WACC6.62%
ROIC/WACC1.09
Cap/Depr(3y)N/A
Cap/Depr(5y)N/A
Cap/Sales(3y)4.29%
Cap/Sales(5y)5.46%
Profit Quality(3y)87.03%
Profit Quality(5y)N/A
High Growth Momentum
Growth
EPS 1Y (TTM)5.28%
EPS 3Y135.01%
EPS 5Y8.69%
EPS Q2Q%2.62%
EPS Next Y11.52%
EPS Next 2Y12.27%
EPS Next 3Y13.73%
EPS Next 5Y15.51%
Revenue 1Y (TTM)10.88%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%10.28%
Revenue Next Year7.16%
Revenue Next 2Y6.63%
Revenue Next 3Y6.29%
Revenue Next 5Y6.76%
EBIT growth 1Y7.75%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year47.7%
EBIT Next 3Y21.34%
EBIT Next 5Y15.26%
FCF growth 1Y-1.35%
FCF growth 3YN/A
FCF growth 5YN/A
OCF growth 1Y4.73%
OCF growth 3YN/A
OCF growth 5Y32.65%