ACCOR SA (ACR.DE) Stock Fundamental Analysis
Europe - Frankfurt Stock Exchange - FRA:ACR - FR0000120404 - Common Stock
47.02 EUR
+1.84 (+4.07%)
Taking everything into account, ACR scores 5 out of 10 in our fundamental rating. ACR was compared to 56 industry peers in the Hotels, Restaurants & Leisure industry. Both the profitability and the financial health of ACR get a neutral evaluation. Nothing too spectacular is happening here. 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.
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
With a decent Return On Assets value of 4.62%, ACR is doing good in the industry, outperforming 64.29% of the companies in the same industry.
With a decent Return On Equity value of 12.57%, ACR is doing good in the industry, outperforming 73.21% of the companies in the same industry.
ACR's Return On Invested Capital of 7.63% is fine compared to the rest of the industry. ACR outperforms 62.50% 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
The Profit Margin of ACR (9.64%) is better than 75.00% 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 75.00% of its industry peers.
ACR's Operating Margin has improved in the last couple of years.
ACR has a better Gross Margin (97.62%) than 98.21% 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.
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.
The debt/assets ratio for ACR is higher compared to a year ago.
2.2 Solvency
ACR has an Altman-Z score of 1.70. 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 1.70 is fine compared to the rest of the industry. ACR outperforms 60.71% 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 57.14% of the companies in the same industry.
ACR has a Debt/Equity ratio of 0.92. This is a neutral value indicating ACR is somewhat dependend on debt financing.
ACR has a better Debt to Equity ratio (0.92) than 66.07% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.7 |
ROIC/WACC1.13
WACC6.73%
2.3 Liquidity
ACR has a Current Ratio of 1.12. 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 Current ratio (1.12) than 73.21% 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 has a better Quick ratio (1.11) than 76.79% 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.
ACR shows quite a strong growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 19.16% yearly.
Looking at the last year, ACR shows a small growth in Revenue. The Revenue has grown by 6.43% in the last 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
ACR is expected to show quite a strong growth in Earnings Per Share. In the coming years, the EPS will grow by 11.69% yearly.
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
Based on the Price/Earnings ratio of 20.18, the valuation of ACR can be described as rather expensive.
Based on the Price/Earnings ratio, ACR is valued a bit cheaper than 73.21% of the companies in the same industry.
ACR's Price/Earnings ratio indicates a valuation a bit cheaper than the S&P500 average which is at 26.15.
ACR is valuated rather expensively with a Price/Forward Earnings ratio of 18.70.
Compared to the rest of the industry, the Price/Forward Earnings ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 66.07% of the companies listed in the same industry.
When comparing the Price/Forward Earnings ratio of ACR to the average of the S&P500 Index (36.12), we can say ACR is valued slightly cheaper.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.18 | ||
| Fwd PE | 18.7 |
4.2 Price Multiples
Compared to the rest of the industry, the Enterprise Value to EBITDA ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 66.07% of the companies listed in the same industry.
ACR's Price/Free Cash Flow ratio is in line with the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 19.13 | ||
| EV/EBITDA | 11.9 |
4.3 Compensation for Growth
The decent profitability rating of ACR may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.05
EPS Next 2Y3.88%
EPS Next 3Y7.67%
5. Dividend
5.1 Amount
With a Yearly Dividend Yield of 2.80%, ACR has a reasonable but not impressive dividend return.
Compared to an average industry Dividend Yield of 2.83, ACR pays a better dividend. On top of this ACR pays more dividend than 80.36% of the companies listed in the same industry.
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
ACR pays out 55.39% 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.
DP55.39%
EPS Next 2Y3.88%
EPS Next 3Y7.67%
FRA:ACR (11/25/2025, 7:00:00 PM)
47.02
+1.84 (+4.07%)
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 Cap11.52B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.82 (14.46%)
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 | 20.18 | ||
| Fwd PE | 18.7 | ||
| P/S | 2.03 | ||
| P/FCF | 19.13 | ||
| P/OCF | 14.53 | ||
| P/B | 2.65 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.9 |
EPS(TTM)2.33
EY4.96%
EPS(NY)2.51
Fwd EY5.35%
FCF(TTM)2.46
FCFY5.23%
OCF(TTM)3.24
OCFY6.88%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.05
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 | 1.7 |
F-Score7
WACC6.73%
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 20.18 and the Price/Book (PB) ratio is 2.65.
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%.