ACCOR SA (ACR.DE) Stock Fundamental Analysis
Europe - Frankfurt Stock Exchange - FRA:ACR - FR0000120404 - Common Stock
45.18 EUR
-0.05 (-0.11%)
We assign a fundamental rating of 5 out of 10 to ACR. ACR was compared to 56 industry peers in the Hotels, Restaurants & Leisure industry. ACR has an average financial health and profitability rating. ACR has a correct valuation and a medium growth rate.
1. Profitability
1.1 Basic Checks
ACR had positive earnings in the past year.
ACR had a positive operating cash flow in the past year.
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
ACR's Return On Assets of 4.62% is fine compared to the rest of the industry. ACR outperforms 66.07% of its industry peers.
ACR has a Return On Equity of 12.57%. This is in the better half of the industry: ACR outperforms 75.00% of its industry peers.
ACR's Return On Invested Capital of 7.63% is fine compared to the rest of the industry. ACR outperforms 64.29% of its industry peers.
Measured over the past 3 years, the Average Return On Invested Capital for ACR is significantly below the industry average of 11.27%.
The 3 year average ROIC (6.13%) for ACR is below the current ROIC(7.63%), indicating increased profibility in the last year.
| 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
ACR's Profit Margin of 9.64% is fine compared to the rest of the industry. ACR outperforms 76.79% 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 14.68%. This is in the better half of the industry: ACR outperforms 76.79% of its industry peers.
In the last couple of years the Operating Margin of ACR has grown nicely.
ACR has a Gross Margin of 97.62%. This is amongst the best in the industry. ACR outperforms 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.
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
ACR has an Altman-Z score of 1.66. This is a bad value and indicates that ACR is not financially healthy and even has some risk of bankruptcy.
ACR's Altman-Z score of 1.66 is in line compared to the rest of the industry. ACR outperforms 58.93% of its industry peers.
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.
Looking at the Debt to FCF ratio, with a value of 7.09, ACR is in line with its industry, outperforming 58.93% of the companies in the same industry.
A Debt/Equity ratio of 0.92 indicates that ACR is somewhat dependend on debt financing.
Looking at the Debt to Equity ratio, with a value of 0.92, ACR is in the better half of the industry, outperforming 67.86% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.66 |
ROIC/WACC1.14
WACC6.69%
2.3 Liquidity
A Current Ratio of 1.12 indicates that ACR should not have too much problems paying its short term obligations.
ACR has a Current ratio of 1.12. This is in the better half of the industry: ACR outperforms 75.00% of its industry peers.
ACR has a Quick Ratio of 1.11. 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 better Quick ratio (1.11) than 78.57% 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.
Measured over the past years, ACR shows a quite strong growth in Earnings Per Share. The EPS has been growing by 19.16% on average per year.
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
Based on estimates for the next years, ACR will show a quite strong growth in Earnings Per Share. The EPS will grow by 11.69% on average per year.
Based on estimates for the next years, ACR will show a small growth in Revenue. The Revenue will grow by 5.95% on average per year.
EPS Next Y-5.53%
EPS Next 2Y3.88%
EPS Next 3Y7.67%
EPS Next 5Y11.69%
Revenue Next Year4.06%
Revenue Next 2Y4.88%
Revenue Next 3Y5.35%
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.
4. Valuation
4.1 Price/Earnings Ratio
ACR is valuated rather expensively with a Price/Earnings ratio of 19.39.
76.79% of the companies in the same industry are more expensive than ACR, based on the Price/Earnings ratio.
When comparing the Price/Earnings ratio of ACR to the average of the S&P500 Index (25.98), we can say ACR is valued slightly cheaper.
With a Price/Forward Earnings ratio of 17.97, ACR is valued on the expensive side.
Based on the Price/Forward Earnings ratio, ACR is valued a bit cheaper than the industry average as 67.86% of the companies are valued more expensively.
ACR is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 35.79, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.39 | ||
| Fwd PE | 17.97 |
4.2 Price Multiples
ACR's Enterprise Value to EBITDA ratio is a bit cheaper when compared to the industry. ACR is cheaper than 67.86% of the companies in the same industry.
ACR's Price/Free Cash Flow ratio is in line with the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 18.38 | ||
| EV/EBITDA | 11.51 |
4.3 Compensation for Growth
The decent profitability rating of ACR may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.01
EPS Next 2Y3.88%
EPS Next 3Y7.67%
5. Dividend
5.1 Amount
ACR has a Yearly Dividend Yield of 2.80%.
Compared to an average industry Dividend Yield of 2.83, ACR pays a bit more dividend than its industry peers.
Compared to an average S&P500 Dividend Yield of 2.41, ACR has a dividend comparable with the average S&P500 company.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.8% |
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.
ACR's earnings are growing more than its dividend. This makes the dividend growth sustainable.
DP55.39%
EPS Next 2Y3.88%
EPS Next 3Y7.67%
FRA:ACR (11/21/2025, 7:00:00 PM)
45.18
-0.05 (-0.11%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)
Earnings (Next)
Inst Owners63.28%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap11.07B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.82 (19.12%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.8% |
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)0.4%
PT rev (3m)0.2%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-1.63%
EPS NY rev (3m)-1.91%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-0.66%
Revenue NY rev (3m)-0.9%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.39 | ||
| Fwd PE | 17.97 | ||
| P/S | 1.95 | ||
| P/FCF | 18.38 | ||
| P/OCF | 13.96 | ||
| P/B | 2.54 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.51 |
EPS(TTM)2.33
EY5.16%
EPS(NY)2.51
Fwd EY5.57%
FCF(TTM)2.46
FCFY5.44%
OCF(TTM)3.24
OCFY7.16%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.01
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 | 1.66 |
F-Score7
WACC6.69%
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-5.53%
EPS Next 2Y3.88%
EPS Next 3Y7.67%
EPS Next 5Y11.69%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year4.06%
Revenue Next 2Y4.88%
Revenue Next 3Y5.35%
Revenue Next 5Y5.95%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year42.03%
EBIT Next 3Y19.24%
EBIT Next 5Y14.46%
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 / ACR.DE FAQ
What is the ChartMill fundamental rating of ACCOR SA (ACR.DE) stock?
ChartMill assigns a fundamental rating of 5 / 10 to ACR.DE.
What is the valuation status for ACR stock?
ChartMill assigns a valuation rating of 4 / 10 to ACCOR SA (ACR.DE). This can be considered as Fairly Valued.
What is the profitability of ACR stock?
ACCOR SA (ACR.DE) has a profitability rating of 6 / 10.
Can you provide the PE and PB ratios for ACR stock?
The Price/Earnings (PE) ratio for ACCOR SA (ACR.DE) is 19.39 and the Price/Book (PB) ratio is 2.54.
Is the dividend of ACCOR SA sustainable?
The dividend rating of ACCOR SA (ACR.DE) is 5 / 10 and the dividend payout ratio is 55.39%.