ACCOR SA (AC.PA) Stock Fundamental Analysis
EPA:AC - FR0000120404 - Common Stock
41.05 EUR
+0.2 (+0.49%)
Taking everything into account, AC scores 5 out of 10 in our fundamental rating. AC was compared to 58 industry peers in the Hotels, Restaurants & Leisure industry. Both the profitability and the financial health of AC get a neutral evaluation. Nothing too spectacular is happening here. AC is not valued too expensively and it also shows a decent growth rate.
1. Profitability
1.1 Basic Checks
In the past year AC was profitable.
AC had a positive operating cash flow in the past year.
Of the past 5 years AC 4 years were profitable.
The reported operating cash flow has been mixed in the past 5 years: AC reported negative operating cash flow in multiple years.
1.2 Ratios
The Return On Assets of AC (4.62%) is better than 65.52% of its industry peers.
Looking at the Return On Equity, with a value of 12.57%, AC is in the better half of the industry, outperforming 75.86% of the companies in the same industry.
AC has a better Return On Invested Capital (7.63%) than 60.34% of its industry peers.
AC had an Average Return On Invested Capital over the past 3 years of 6.13%. This is significantly below the industry average of 12.02%.
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 72.41% of its industry peers.
AC's Profit Margin has been stable in the last couple of years.
The Operating Margin of AC (14.68%) is better than 72.41% of its industry peers.
In the last couple of years the Operating Margin of AC has grown nicely.
AC's Gross Margin of 97.62% is amongst the best of the industry. AC outperforms 100.00% of its industry peers.
In the last couple of years the Gross Margin of AC 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
With a Return on Invested Capital (ROIC) just above the Cost of Capital (WACC), AC is creating some value.
AC has less shares outstanding than it did 1 year ago.
AC has less shares outstanding than it did 5 years ago.
Compared to 1 year ago, AC has a worse debt to assets ratio.
2.2 Solvency
AC has an Altman-Z score of 1.58. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
AC has a Altman-Z score (1.58) which is in line with its industry peers.
AC has a debt to FCF ratio of 7.09. This is a slightly negative value and a sign of low solvency as AC would need 7.09 years to pay back of all of its debts.
With a Debt to FCF ratio value of 7.09, AC perfoms like the industry average, outperforming 56.90% of the companies in the same industry.
AC has a Debt/Equity ratio of 0.92. This is a neutral value indicating AC is somewhat dependend on debt financing.
AC has a better Debt to Equity ratio (0.92) than 62.07% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.58 |
ROIC/WACC1.19
WACC6.43%
2.3 Liquidity
A Current Ratio of 1.12 indicates that AC should not have too much problems paying its short term obligations.
AC's Current ratio of 1.12 is fine compared to the rest of the industry. AC outperforms 67.24% of its industry peers.
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.
AC has a better Quick ratio (1.11) than 70.69% 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.
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 11.31% yearly.
The Revenue is expected to grow by 5.87% on average over the next years.
EPS Next Y-3.69%
EPS Next 2Y5.29%
EPS Next 3Y8.45%
EPS Next 5Y11.31%
Revenue Next Year5.01%
Revenue Next 2Y5.42%
Revenue Next 3Y5.62%
Revenue Next 5Y5.87%
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
The Price/Earnings ratio is 17.62, which indicates a rather expensive current valuation of AC.
AC's Price/Earnings ratio is rather cheap when compared to the industry. AC is cheaper than 82.76% of the companies in the same industry.
Compared to an average S&P500 Price/Earnings ratio of 26.84, AC is valued a bit cheaper.
The Price/Forward Earnings ratio is 15.89, which indicates a correct valuation of AC.
Based on the Price/Forward Earnings ratio, AC is valued a bit cheaper than 75.86% of the companies in the same industry.
Compared to an average S&P500 Price/Forward Earnings ratio of 22.48, AC is valued a bit cheaper.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 17.62 | ||
| Fwd PE | 15.89 |
4.2 Price Multiples
Based on the Enterprise Value to EBITDA ratio, AC is valued a bit cheaper than 65.52% of the companies in the same industry.
Based on the Price/Free Cash Flow ratio, AC is valued a bit cheaper than 63.79% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 16.7 | ||
| EV/EBITDA | 10.61 |
4.3 Compensation for Growth
The decent profitability rating of AC may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)0.92
EPS Next 2Y5.29%
EPS Next 3Y8.45%
5. Dividend
5.1 Amount
With a Yearly Dividend Yield of 2.95%, AC has a reasonable but not impressive dividend return.
AC's Dividend Yield is rather good when compared to the industry average which is at 2.69. AC pays more dividend than 84.48% of the companies in the same industry.
AC's Dividend Yield is a higher than the S&P500 average which is at 2.32.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.95% |
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
55.39% of the earnings are spent on dividend by AC. This is a bit on the high side, but may be sustainable.
The dividend of AC is growing, but earnings are growing more, so the dividend growth is sustainable.
DP55.39%
EPS Next 2Y5.29%
EPS Next 3Y8.45%
EPA:AC (9/4/2025, 5:36:15 PM)
41.05
+0.2 (+0.49%)
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 Cap10.06B
Analysts84.62
Price Target53.82 (31.11%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.95% |
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)-2.06%
PT rev (3m)-1.84%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-12.78%
EPS NY rev (3m)-12.78%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-2.04%
Revenue NY rev (3m)-2.21%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 17.62 | ||
| Fwd PE | 15.89 | ||
| P/S | 1.77 | ||
| P/FCF | 16.7 | ||
| P/OCF | 12.68 | ||
| P/B | 2.31 | ||
| P/tB | N/A | ||
| EV/EBITDA | 10.61 |
EPS(TTM)2.33
EY5.68%
EPS(NY)2.58
Fwd EY6.29%
FCF(TTM)2.46
FCFY5.99%
OCF(TTM)3.24
OCFY7.89%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)0.92
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 | 1.58 |
F-Score7
WACC6.43%
ROIC/WACC1.19
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-3.69%
EPS Next 2Y5.29%
EPS Next 3Y8.45%
EPS Next 5Y11.31%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year5.01%
Revenue Next 2Y5.42%
Revenue Next 3Y5.62%
Revenue Next 5Y5.87%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year47.23%
EBIT Next 3Y20.91%
EBIT Next 5Y14.71%
FCF growth 1Y48.64%
FCF growth 3YN/A
FCF growth 5YN/A
OCF growth 1Y39.12%
OCF growth 3YN/A
OCF growth 5Y32.65%