ACCOR SA (ACR.DE) Stock Fundamental Analysis
Europe - Frankfurt Stock Exchange - FRA:ACR - FR0000120404 - Common Stock
46.64 EUR
+0.26 (+0.56%)
ACR gets a fundamental rating of 5 out of 10. The analysis compared the fundamentals against 57 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
ACR had positive earnings in the past year.
ACR had a positive operating cash flow in the past year.
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
ACR has a Return On Assets of 4.62%. This is comparable to the rest of the industry: ACR outperforms 56.14% of its industry peers.
ACR's Return On Equity of 12.57% is fine compared to the rest of the industry. ACR outperforms 70.18% of its industry peers.
With a Return On Invested Capital value of 7.63%, ACR perfoms like the industry average, outperforming 52.63% of the companies in the same industry.
ACR had an Average Return On Invested Capital over the past 3 years of 6.13%. This is significantly below the industry average of 12.24%.
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
ACR has a better Profit Margin (9.64%) than 66.67% of its industry peers.
ACR's Profit Margin has been stable in the last couple of years.
ACR has a Operating Margin of 14.68%. This is in the better half of the industry: ACR outperforms 66.67% 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
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.
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 1.69, we must say that ACR is in the distress zone and has some risk of bankruptcy.
With a Altman-Z score value of 1.69, ACR perfoms like the industry average, outperforming 49.12% 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.
ACR has a Debt to FCF ratio (7.09) which is in line with its industry peers.
ACR has a Debt/Equity ratio of 0.92. This is a neutral value indicating ACR is somewhat dependend on debt financing.
With a decent Debt to Equity ratio value of 0.92, ACR is doing good in the industry, outperforming 66.67% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.69 |
ROIC/WACC1.13
WACC6.72%
2.3 Liquidity
A Current Ratio of 1.12 indicates that ACR should not have too much problems paying its short term obligations.
ACR's Current ratio of 1.12 is fine compared to the rest of the industry. ACR outperforms 71.93% of its industry peers.
A Quick Ratio of 1.11 indicates that ACR should not have too much problems paying its short term obligations.
ACR's Quick ratio of 1.11 is fine compared to the rest of the industry. ACR outperforms 75.44% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.12 | ||
| Quick Ratio | 1.11 |
3. Growth
3.1 Past
The Earnings Per Share has grown by an impressive 25.27% over the past year.
The Earnings Per Share has been growing by 19.16% on average over the past years. This is quite good.
The Revenue has been growing slightly by 6.43% in the past year.
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
The Earnings Per Share is expected to grow by 11.69% on average over the next years. This is quite good.
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
The estimated forward EPS growth is still strong, although it is decreasing when compared to the stronger growth in 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
The Price/Earnings ratio is 20.02, which indicates a rather expensive current valuation of ACR.
ACR's Price/Earnings ratio is a bit cheaper when compared to the industry. ACR is cheaper than 71.93% of the companies in the same industry.
ACR is valuated rather cheaply when we compare the Price/Earnings ratio to 26.37, which is the current average of the S&P500 Index.
A Price/Forward Earnings ratio of 18.55 indicates a rather expensive valuation of ACR.
Based on the Price/Forward Earnings ratio, ACR is valued a bit cheaper than the industry average as 68.42% of the companies are valued more expensively.
ACR is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 36.20, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.02 | ||
| Fwd PE | 18.55 |
4.2 Price Multiples
ACR's Enterprise Value to EBITDA ratio is a bit cheaper when compared to the industry. ACR is cheaper than 66.67% 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 | 18.98 | ||
| EV/EBITDA | 11.82 |
4.3 Compensation for Growth
ACR has a very decent profitability rating, which may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.04
EPS Next 2Y3.88%
EPS Next 3Y7.67%
5. Dividend
5.1 Amount
ACR has a Yearly Dividend Yield of 2.66%.
ACR's Dividend Yield is a higher than the industry average which is at 2.63.
Compared to an average S&P500 Dividend Yield of 2.32, ACR has a dividend comparable with the average S&P500 company.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.66% |
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 (12/3/2025, 7:00:00 PM)
46.64
+0.26 (+0.56%)
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 Cap11.43B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.82 (15.39%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.66% |
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 | 20.02 | ||
| Fwd PE | 18.55 | ||
| P/S | 2.01 | ||
| P/FCF | 18.98 | ||
| P/OCF | 14.41 | ||
| P/B | 2.63 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.82 |
EPS(TTM)2.33
EY5%
EPS(NY)2.51
Fwd EY5.39%
FCF(TTM)2.46
FCFY5.27%
OCF(TTM)3.24
OCFY6.94%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.04
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 | 1.69 |
F-Score7
WACC6.72%
ROIC/WACC1.13
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 20.02 and the Price/Book (PB) ratio is 2.63.
Is the dividend of ACCOR SA sustainable?
The dividend rating of ACCOR SA (ACR.DE) is 6 / 10 and the dividend payout ratio is 55.39%.