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 58 industry peers in the Hotels, Restaurants & Leisure industry. ACR has an average financial health and profitability rating. ACR is not valued too expensively and it also shows 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 (4.77%) is better than 67.24% 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 74.14% of the companies in the same industry.
With a decent Return On Invested Capital value of 7.00%, ACR is doing good in the industry, outperforming 60.34% 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 10.78%.
The 3 year average ROIC (6.13%) for ACR is below the current ROIC(7.00%), indicating increased profibility in the last year.
| 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
The Profit Margin of ACR (10.26%) is better than 75.86% 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 better Operating Margin (13.90%) than 70.69% of its industry peers.
In the last couple of years the Operating Margin of ACR has grown nicely.
Looking at the Gross Margin, with a value of 97.61%, ACR belongs to the top of the industry, outperforming 96.55% of the companies in the same industry.
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
With a Return on Invested Capital (ROIC) just above the Cost of Capital (WACC), ACR 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 1.76. This is a bad value and indicates that ACR is not financially healthy and even has some risk of bankruptcy.
ACR has a Altman-Z score of 1.76. This is in the better half of the industry: ACR outperforms 62.07% of its industry peers.
The Debt to FCF ratio of ACR is 8.54, which is on the high side as it means it would take ACR, 8.54 years of fcf income to pay off all of its debts.
With a Debt to FCF ratio value of 8.54, ACR perfoms like the industry average, outperforming 51.72% of the companies in the same industry.
A Debt/Equity ratio of 0.69 indicates that ACR is somewhat dependend on debt financing.
ACR has a Debt to Equity ratio of 0.69. This is in the better half of the industry: ACR outperforms 67.24% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.69 | ||
| Debt/FCF | 8.54 | ||
| Altman-Z | 1.76 |
ROIC/WACC1.06
WACC6.6%
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 of 1.05. This is in the better half of the industry: ACR outperforms 62.07% of its industry peers.
ACR has a Quick Ratio of 1.04. 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 Quick ratio of 1.04. This is in the better half of the industry: ACR outperforms 68.97% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.05 | ||
| Quick Ratio | 1.04 |
3. Growth
3.1 Past
The Earnings Per Share has grown by an impressive 25.27% over the past year.
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 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)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 11.00% 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 6.35% on average per year.
EPS Next Y10.42%
EPS Next 2Y12.82%
EPS Next 3Y13.65%
EPS Next 5Y11%
Revenue Next Year7.39%
Revenue Next 2Y6.87%
Revenue Next 3Y6.42%
Revenue Next 5Y6.35%
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
ACR is valuated rather expensively with a Price/Earnings ratio of 20.37.
74.14% of the companies in the same industry are more expensive than ACR, based on the Price/Earnings ratio.
ACR's Price/Earnings ratio indicates a valuation a bit cheaper than the S&P500 average which is at 27.30.
ACR is valuated rather expensively with a Price/Forward Earnings ratio of 18.45.
Compared to the rest of the industry, the Price/Forward Earnings ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 67.24% of the companies listed in the same industry.
ACR is valuated at similar levels of the S&P average when we compare the Price/Forward Earnings ratio to 21.76, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.37 | ||
| Fwd PE | 18.45 |
4.2 Price Multiples
ACR's Enterprise Value to EBITDA ratio is in line with the industry average.
Compared to the rest of the industry, the Price/Free Cash Flow ratio of ACR is on the same level as its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 26.55 | ||
| EV/EBITDA | 12.37 |
4.3 Compensation for Growth
The high PEG Ratio(NY), which compensates the Price/Earnings for growth, indicates an expensive 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)1.95
PEG (5Y)1.06
EPS Next 2Y12.82%
EPS Next 3Y13.65%
5. Dividend
5.1 Amount
ACR has a Yearly Dividend Yield of 2.82%. Purely for dividend investing, there may be better candidates out there.
ACR's Dividend Yield is rather good when compared to the industry average which is at 3.15. ACR pays more dividend than 84.48% of the companies in the same industry.
ACR's Dividend Yield is comparable with the S&P500 average which is at 2.37.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.82% |
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
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 (7/10/2025, 7:00:00 PM)
47.47
+1.42 (+3.08%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)
Earnings (Next)
Inst Owners62.72%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap11.63B
Analysts84.8
Price Target56.37 (18.75%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.82% |
Yearly Dividend1.15
Dividend Growth(5Y)2.4%
DP49.74%
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)2.96%
PT rev (3m)2.12%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)0%
EPS NY rev (3m)-0.4%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)0%
Revenue NY rev (3m)0.21%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.37 | ||
| Fwd PE | 18.45 | ||
| P/S | 2.07 | ||
| P/FCF | 26.55 | ||
| P/OCF | 15.91 | ||
| P/B | 2.31 | ||
| P/tB | N/A | ||
| EV/EBITDA | 12.37 |
EPS(TTM)2.33
EY4.91%
EPS(NY)2.57
Fwd EY5.42%
FCF(TTM)1.79
FCFY3.77%
OCF(TTM)2.98
OCFY6.29%
SpS22.88
BVpS20.54
TBVpS-2.3
PEG (NY)1.95
PEG (5Y)1.06
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 | 1.76 |
F-Score7
WACC6.6%
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 5Y11%
Revenue 1Y (TTM)10.88%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%10.28%
Revenue Next Year7.39%
Revenue Next 2Y6.87%
Revenue Next 3Y6.42%
Revenue Next 5Y6.35%
EBIT growth 1Y7.75%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year47.23%
EBIT Next 3Y20.91%
EBIT Next 5Y15.34%
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%