ACCOR SA (ACR.DE) Stock Fundamental Analysis
Europe - Frankfurt Stock Exchange - FRA:ACR - FR0000120404 - Common Stock
46.13 EUR
-0.14 (-0.3%)
We assign a fundamental rating of 5 out of 10 to ACR. ACR was compared to 60 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 is not valued too expensively and it also shows a decent 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.
- Of the past 5 years ACR 4 years were profitable.
- 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 has a Return On Assets of 4.62%. This is comparable to the rest of the industry: ACR outperforms 56.67% of its industry peers.
- ACR's Return On Equity of 12.57% is fine compared to the rest of the industry. ACR outperforms 73.33% of its industry peers.
- The Return On Invested Capital of ACR (7.63%) is comparable to the rest of the 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 11.82%.
- 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 68.33% of its industry peers.
- In the last couple of years the Profit Margin of ACR has remained more or less at the same level.
- Looking at the Operating Margin, with a value of 14.68%, ACR is in the better half of the industry, outperforming 70.00% of the companies in the same industry.
- ACR's Operating Margin has improved in the last couple of years.
- With an excellent Gross Margin value of 97.62%, ACR belongs to the best of the industry, outperforming 100.00% of the companies in the same industry.
- ACR's Gross Margin has been stable in the last couple of years.
| 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
- 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.
- Compared to 5 years ago, ACR has less shares outstanding
- Compared to 1 year ago, ACR has a worse debt to assets ratio.
2.2 Solvency
- ACR has an Altman-Z score of 1.68. 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 (1.68) which is in line with 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.
- ACR has a Debt to FCF ratio (7.09) which is in line with its industry peers.
- A Debt/Equity ratio of 0.92 indicates that ACR is somewhat dependend on debt financing.
- ACR has a Debt to Equity ratio of 0.92. This is in the better half of the industry: ACR outperforms 66.67% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.68 |
ROIC/WACC1.12
WACC6.8%
2.3 Liquidity
- A Current Ratio of 1.12 indicates that ACR should not have too much problems paying its short term obligations.
- The Current ratio of ACR (1.12) is better than 73.33% 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.
- Looking at the Quick ratio, with a value of 1.11, ACR is in the better half of the industry, outperforming 76.67% of the companies in the same industry.
| 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.
- 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%.
- ACR shows a small growth in Revenue. Measured over the last years, the Revenue has been growing by 6.72% yearly.
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 12.62% 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 5.95% yearly.
EPS Next Y-4.83%
EPS Next 2Y4.32%
EPS Next 3Y8.09%
EPS Next 5Y12.62%
Revenue Next Year3.62%
Revenue Next 2Y4.67%
Revenue Next 3Y5.18%
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
- The Price/Earnings ratio is 19.80, which indicates a rather expensive current valuation of ACR.
- 80.00% of the companies in the same industry are more expensive than ACR, based on the Price/Earnings ratio.
- Compared to an average S&P500 Price/Earnings ratio of 27.38, ACR is valued a bit cheaper.
- Based on the Price/Forward Earnings ratio of 18.19, the valuation of ACR can be described as rather expensive.
- Based on the Price/Forward Earnings ratio, ACR is valued a bit cheaper than the industry average as 71.67% of the companies are valued more expensively.
- When comparing the Price/Forward Earnings ratio of ACR to the average of the S&P500 Index (24.29), we can say ACR is valued slightly cheaper.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.8 | ||
| Fwd PE | 18.19 |
4.2 Price Multiples
- Based on the Enterprise Value to EBITDA ratio, ACR is valued a bit cheaper than the industry average as 71.67% of the companies are valued more expensively.
- ACR's Price/Free Cash Flow is on the same level as the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 18.77 | ||
| EV/EBITDA | 11.71 |
4.3 Compensation for Growth
- The decent profitability rating of ACR may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.03
EPS Next 2Y4.32%
EPS Next 3Y8.09%
5. Dividend
5.1 Amount
- ACR has a Yearly Dividend Yield of 2.73%.
- Compared to an average industry Dividend Yield of 1.29, ACR pays a better dividend. On top of this ACR pays more dividend than 85.00% of the companies listed in the same industry.
- Compared to an average S&P500 Dividend Yield of 1.85, ACR pays a bit more dividend than the S&P500 average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.73% |
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.
- The dividend of ACR is growing, but earnings are growing more, so the dividend growth is sustainable.
DP55.39%
EPS Next 2Y4.32%
EPS Next 3Y8.09%
FRA:ACR (1/15/2026, 7:00:00 PM)
46.13
-0.14 (-0.3%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)10-22 2025-10-22
Earnings (Next)02-18 2026-02-18/amc
Inst Owners64.64%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap11.30B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts84.62
Price Target55.33 (19.94%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.73% |
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)2.71%
PT rev (3m)3.21%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)0.52%
EPS NY rev (3m)-0.9%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-0.44%
Revenue NY rev (3m)-1.08%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.8 | ||
| Fwd PE | 18.19 | ||
| P/S | 1.99 | ||
| P/FCF | 18.77 | ||
| P/OCF | 14.25 | ||
| P/B | 2.6 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.71 |
EPS(TTM)2.33
EY5.05%
EPS(NY)2.54
Fwd EY5.5%
FCF(TTM)2.46
FCFY5.33%
OCF(TTM)3.24
OCFY7.02%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.03
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 | 1.68 |
F-Score7
WACC6.8%
ROIC/WACC1.12
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-4.83%
EPS Next 2Y4.32%
EPS Next 3Y8.09%
EPS Next 5Y12.62%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year3.62%
Revenue Next 2Y4.67%
Revenue Next 3Y5.18%
Revenue Next 5Y5.95%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year44.04%
EBIT Next 3Y19.52%
EBIT Next 5Y15.01%
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.
Can you provide the valuation status for ACCOR SA?
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.
What is the valuation of ACCOR SA based on its PE and PB ratios?
The Price/Earnings (PE) ratio for ACCOR SA (ACR.DE) is 19.8 and the Price/Book (PB) ratio is 2.6.
Can you provide the dividend sustainability for ACR stock?
The dividend rating of ACCOR SA (ACR.DE) is 6 / 10 and the dividend payout ratio is 55.39%.