ACCOR SA (AC.PA) Stock Fundamental Analysis
Europe - EPA:AC - FR0000120404 - Common Stock
42.45 EUR
+0.04 (+0.09%)
Taking everything into account, AC scores 5 out of 10 in our fundamental rating. AC was compared to 55 industry peers in the Hotels, Restaurants & Leisure industry. AC has only an average score on both its financial health and profitability. AC has a correct valuation and a medium growth rate.
1. Profitability
1.1 Basic Checks
AC had positive earnings in the past year.
AC had a positive operating cash flow in the past year.
Of the past 5 years AC 4 years were profitable.
In multiple years AC reported negative operating cash flow during the last 5 years.
1.2 Ratios
AC has a better Return On Assets (4.62%) than 67.27% of its industry peers.
The Return On Equity of AC (12.57%) is better than 72.73% of its industry peers.
The Return On Invested Capital of AC (7.63%) is better than 61.82% of its industry peers.
The Average Return On Invested Capital over the past 3 years for AC is significantly below the industry average of 11.28%.
The last Return On Invested Capital (7.63%) for AC 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
AC has a better Profit Margin (9.64%) than 76.36% of its industry peers.
AC's Profit Margin has been stable in the last couple of years.
AC has a Operating Margin of 14.68%. This is in the better half of the industry: AC outperforms 72.73% of its industry peers.
AC's Operating Margin has improved in the last couple of years.
Looking at the Gross Margin, with a value of 97.62%, AC belongs to the top of the industry, outperforming 100.00% of the companies in the same industry.
AC'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), AC is creating some value.
The number of shares outstanding for AC has been reduced compared to 1 year ago.
AC has less shares outstanding than it did 5 years ago.
AC has a worse debt/assets ratio than last year.
2.2 Solvency
AC has an Altman-Z score of 1.61. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
With a Altman-Z score value of 1.61, AC perfoms like the industry average, outperforming 58.18% of the companies in the same industry.
The Debt to FCF ratio of AC is 7.09, which is on the high side as it means it would take AC, 7.09 years of fcf income to pay off all of its debts.
AC has a Debt to FCF ratio (7.09) which is comparable to the rest of the industry.
A Debt/Equity ratio of 0.92 indicates that AC is somewhat dependend on debt financing.
AC's Debt to Equity ratio of 0.92 is fine compared to the rest of the industry. AC outperforms 61.82% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.61 |
ROIC/WACC1.14
WACC6.67%
2.3 Liquidity
A Current Ratio of 1.12 indicates that AC should not have too much problems paying its short term obligations.
Looking at the Current ratio, with a value of 1.12, AC is in the better half of the industry, outperforming 67.27% of the companies in the same industry.
AC has a Quick Ratio of 1.11. This is a normal value and indicates that AC 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, AC is in the better half of the industry, outperforming 70.91% 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.
AC 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, AC 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
AC is expected to show quite a strong growth in Earnings Per Share. In the coming years, the EPS will grow by 11.59% yearly.
Based on estimates for the next years, AC will show a small growth in Revenue. The Revenue will grow by 5.92% on average per year.
EPS Next Y-3.96%
EPS Next 2Y5.03%
EPS Next 3Y8.29%
EPS Next 5Y11.59%
Revenue Next Year4.75%
Revenue Next 2Y5.27%
Revenue Next 3Y5.57%
Revenue Next 5Y5.92%
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
Based on the Price/Earnings ratio of 18.22, the valuation of AC can be described as rather expensive.
Based on the Price/Earnings ratio, AC is valued a bit cheaper than the industry average as 80.00% of the companies are valued more expensively.
AC's Price/Earnings ratio indicates a valuation a bit cheaper than the S&P500 average which is at 27.69.
Based on the Price/Forward Earnings ratio of 16.52, the valuation of AC can be described as correct.
AC's Price/Forward Earnings ratio is a bit cheaper when compared to the industry. AC is cheaper than 65.45% of the companies in the same industry.
Compared to an average S&P500 Price/Forward Earnings ratio of 23.18, AC is valued a bit cheaper.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 18.22 | ||
| Fwd PE | 16.52 |
4.2 Price Multiples
AC's Enterprise Value to EBITDA is on the same level as the industry average.
Compared to the rest of the industry, the Price/Free Cash Flow ratio of AC is on the same level as its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 17.27 | ||
| EV/EBITDA | 10.93 |
4.3 Compensation for Growth
The decent profitability rating of AC may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)0.95
EPS Next 2Y5.03%
EPS Next 3Y8.29%
5. Dividend
5.1 Amount
With a Yearly Dividend Yield of 3.05%, AC has a reasonable but not impressive dividend return.
Compared to an average industry Dividend Yield of 3.15, AC pays a better dividend. On top of this AC pays more dividend than 83.64% of the companies listed in the same industry.
AC's Dividend Yield is a higher than the S&P500 average which is at 2.34.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.05% |
5.2 History
The dividend of AC has a limited annual growth rate of 2.40%.
Dividend Growth(5Y)2.4%
Div Incr Years2
Div Non Decr Years2
5.3 Sustainability
AC pays out 55.39% of its income as dividend. This is a bit on the high side, but may be sustainable.
AC's earnings are growing more than its dividend. This makes the dividend growth sustainable.
DP55.39%
EPS Next 2Y5.03%
EPS Next 3Y8.29%
EPA:AC (10/21/2025, 5:36:15 PM)
42.45
+0.04 (+0.09%)
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 Cap10.40B
Analysts83.85
Price Target53.63 (26.34%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.05% |
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%
PT rev (3m)-2.41%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-0.29%
EPS NY rev (3m)-13.03%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-0.25%
Revenue NY rev (3m)-2.46%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 18.22 | ||
| Fwd PE | 16.52 | ||
| P/S | 1.83 | ||
| P/FCF | 17.27 | ||
| P/OCF | 13.11 | ||
| P/B | 2.39 | ||
| P/tB | N/A | ||
| EV/EBITDA | 10.93 |
EPS(TTM)2.33
EY5.49%
EPS(NY)2.57
Fwd EY6.05%
FCF(TTM)2.46
FCFY5.79%
OCF(TTM)3.24
OCFY7.63%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)0.95
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
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 Turnover0.48
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 | 1.61 |
F-Score7
WACC6.67%
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-3.96%
EPS Next 2Y5.03%
EPS Next 3Y8.29%
EPS Next 5Y11.59%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year4.75%
Revenue Next 2Y5.27%
Revenue Next 3Y5.57%
Revenue Next 5Y5.92%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year42.03%
EBIT Next 3Y19.24%
EBIT Next 5Y14.67%
FCF growth 1Y48.64%
FCF growth 3YN/A
FCF growth 5YN/A
OCF growth 1Y39.12%
OCF growth 3YN/A
OCF growth 5Y32.65%