ACCOR SA (ACR.DE) Stock Fundamental Analysis
FRA:ACR - Deutsche Boerse Ag - FR0000120404 - Common Stock - Currency: EUR
Taking everything into account, ACR scores 5 out of 10 in our fundamental rating. ACR was compared to 50 industry peers in the Hotels, Restaurants & Leisure industry. ACR has an average financial health and profitability rating. ACR has a decent growth rate and is not valued too expensively.
1. Profitability
1.1 Basic Checks
In the past year ACR was profitable.
ACR had a positive operating cash flow in the past year.
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
With a decent Return On Assets value of 4.77%, ACR is doing good in the industry, outperforming 62.00% of the companies in the same industry.
ACR has a better Return On Equity (11.43%) than 66.00% of its industry peers.
Looking at the Return On Invested Capital, with a value of 7.00%, ACR is in line with its industry, outperforming 56.00% of the companies in the same industry.
The Average Return On Invested Capital over the past 3 years for ACR is below the industry average of 10.94%.
The last Return On Invested Capital (7.00%) for ACR is above the 3 year average (6.13%), which is a sign of increasing profitability.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| ROA | 4.77% | ||
| ROE | 11.43% | ||
| ROIC | 7% |
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 10.26%, ACR is doing good in the industry, outperforming 70.00% of the companies in the same industry.
ACR's Profit Margin has been stable in the last couple of years.
Looking at the Operating Margin, with a value of 13.90%, ACR is in the better half of the industry, outperforming 72.00% of the companies in the same industry.
In the last couple of years the Operating Margin of ACR has grown nicely.
The Gross Margin of ACR (97.61%) 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 | 13.9% | ||
| PM (TTM) | 10.26% | ||
| GM | 97.61% |
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
The Return on Invested Capital (ROIC) is just above the Cost of Capital (WACC), so ACR is still creating some value.
ACR has less shares outstanding than it did 1 year ago.
ACR has less shares outstanding than it did 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 1.58, we must say that ACR is in the distress zone and has some risk of bankruptcy.
ACR has a Altman-Z score (1.58) which is comparable to the rest of the industry.
ACR has a debt to FCF ratio of 8.54. This is a slightly negative value and a sign of low solvency as ACR would need 8.54 years to pay back of all of its debts.
The Debt to FCF ratio of ACR (8.54) is comparable to the rest of the industry.
A Debt/Equity ratio of 0.69 indicates that ACR is somewhat dependend on debt financing.
Looking at the Debt to Equity ratio, with a value of 0.69, ACR is in the better half of the industry, outperforming 66.00% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.69 | ||
| Debt/FCF | 8.54 | ||
| Altman-Z | 1.58 |
ROIC/WACC1.06
WACC6.63%
2.3 Liquidity
A Current Ratio of 1.05 indicates that ACR should not have too much problems paying its short term obligations.
The Current ratio of ACR (1.05) is comparable to the rest of the industry.
A Quick Ratio of 1.04 indicates that ACR should not have too much problems paying its short term obligations.
With a decent Quick ratio value of 1.04, ACR is doing good in the industry, outperforming 64.00% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.05 | ||
| Quick Ratio | 1.04 |
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.
The Earnings Per Share has been growing by 19.16% on average over the past years. This is quite good.
Looking at the last year, ACR shows a quite strong growth in Revenue. The Revenue has grown by 10.88% in the last year.
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)25.27%
EPS 3Y134.94%
EPS 5Y19.16%
EPS Q2Q%36.19%
Revenue 1Y (TTM)10.88%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%10.28%
3.2 Future
The Earnings Per Share is expected to grow by 14.40% 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 6.17% yearly.
EPS Next Y10.42%
EPS Next 2Y12.82%
EPS Next 3Y13.65%
EPS Next 5Y14.4%
Revenue Next Year7.16%
Revenue Next 2Y6.63%
Revenue Next 3Y6.29%
Revenue Next 5Y6.17%
3.3 Evolution
The estimated forward EPS growth is still strong, although it is decreasing when compared to the stronger growth in 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
Based on the Price/Earnings ratio of 18.59, the valuation of ACR can be described as rather expensive.
Compared to the rest of the industry, the Price/Earnings ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 70.00% of the companies listed in the same industry.
ACR's Price/Earnings ratio indicates a valuation a bit cheaper than the S&P500 average which is at 28.79.
With a Price/Forward Earnings ratio of 16.84, 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 70.00% of the companies listed in the same industry.
ACR is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 21.38, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 18.59 | ||
| Fwd PE | 16.84 |
4.2 Price Multiples
ACR's Enterprise Value to EBITDA is on the same level as the industry average.
ACR's Price/Free Cash Flow ratio is in line with the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 24.23 | ||
| EV/EBITDA | 10.54 |
4.3 Compensation for Growth
The PEG Ratio(NY), which compensates the Price/Earnings for growth, indicates a correct valuation of the company.
ACR has a very decent profitability rating, which may justify a higher PE ratio.
A more expensive valuation may be justified as ACR's earnings are expected to grow with 13.65% in the coming years.
PEG (NY)1.78
PEG (5Y)0.97
EPS Next 2Y12.82%
EPS Next 3Y13.65%
5. Dividend
5.1 Amount
ACR has a Yearly Dividend Yield of 3.23%. Purely for dividend investing, there may be better candidates out there.
Compared to an average industry Dividend Yield of 2.97, ACR pays a better dividend. On top of this ACR pays more dividend than 84.00% of the companies listed in the same industry.
Compared to an average S&P500 Dividend Yield of 2.51, ACR pays a bit more dividend than the S&P500 average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.23% |
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 2Y12.82%
EPS Next 3Y13.65%
FRA:ACR (4/25/2025, 7:00:00 PM)
43.32
+4.21 (+10.76%)
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 Cap10.61B
Analysts84.62
Price Target55.62 (28.39%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.23% |
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)0.78%
PT rev (3m)9.36%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)0.12%
EPS NY rev (3m)0.54%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)0%
Revenue NY rev (3m)1.7%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 18.59 | ||
| Fwd PE | 16.84 | ||
| P/S | 1.89 | ||
| P/FCF | 24.23 | ||
| P/OCF | 14.52 | ||
| P/B | 2.11 | ||
| P/tB | N/A | ||
| EV/EBITDA | 10.54 |
EPS(TTM)2.33
EY5.38%
EPS(NY)2.57
Fwd EY5.94%
FCF(TTM)1.79
FCFY4.13%
OCF(TTM)2.98
OCFY6.89%
SpS22.88
BVpS20.54
TBVpS-2.3
PEG (NY)1.78
PEG (5Y)0.97
Profitability
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| ROA | 4.77% | ||
| ROE | 11.43% | ||
| ROCE | 8.43% | ||
| ROIC | 7% | ||
| ROICexc | 7.86% | ||
| ROICexgc | 23.01% | ||
| OM | 13.9% | ||
| PM (TTM) | 10.26% | ||
| GM | 97.61% | ||
| FCFM | 7.81% |
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 Turnover0.46
Health
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.69 | ||
| Debt/FCF | 8.54 | ||
| Debt/EBITDA | 3.09 | ||
| 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 | 1.58 |
F-Score7
WACC6.63%
ROIC/WACC1.06
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%36.19%
EPS Next Y10.42%
EPS Next 2Y12.82%
EPS Next 3Y13.65%
EPS Next 5Y14.4%
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 5Y6.17%
EBIT growth 1Y7.75%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year47.46%
EBIT Next 3Y20.53%
EBIT Next 5Y14.53%
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%