ACCOR SA (AC.PA) Stock Fundamental Analysis
Europe - Euronext Paris - EPA:AC - FR0000120404 - Common Stock
47.01 EUR
+0.87 (+1.89%)
Overall AC gets a fundamental rating of 5 out of 10. We evaluated AC against 56 industry peers in the Hotels, Restaurants & Leisure industry. AC has an average financial health and profitability rating. AC has a decent growth rate and is not valued too expensively.
1. Profitability
1.1 Basic Checks
In the past year AC was profitable.
AC had a positive operating cash flow in the past year.
AC had positive earnings in 4 of the past 5 years.
In multiple years AC reported negative operating cash flow during the last 5 years.
1.2 Ratios
AC's Return On Assets of 4.62% is fine compared to the rest of the industry. AC outperforms 64.29% of its industry peers.
AC has a better Return On Equity (12.57%) than 73.21% of its industry peers.
AC has a Return On Invested Capital of 7.63%. This is in the better half of the industry: AC outperforms 62.50% 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 11.27%.
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
Looking at the Profit Margin, with a value of 9.64%, AC is in the better half of the industry, outperforming 75.00% of the companies in the same industry.
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 75.00% of its industry peers.
AC's Operating Margin has improved in the last couple of years.
With an excellent Gross Margin value of 97.62%, AC belongs to the best of the industry, outperforming 98.21% 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
AC has a Return on Invested Capital (ROIC), which is just above the Cost of Capital (WACC), which means it is creating some value.
Compared to 1 year ago, AC has less shares outstanding
The number of shares outstanding for AC has been reduced compared to 5 years ago.
AC has a worse debt/assets ratio than last year.
2.2 Solvency
Based on the Altman-Z score of 1.68, we must say that AC is in the distress zone and has some risk of bankruptcy.
AC's Altman-Z score of 1.68 is fine compared to the rest of the industry. AC outperforms 60.71% of 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.
Looking at the Debt to FCF ratio, with a value of 7.09, AC is in line with its industry, outperforming 57.14% of the companies in the same industry.
A Debt/Equity ratio of 0.92 indicates that AC is somewhat dependend on debt financing.
AC 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 | 1.68 |
ROIC/WACC1.13
WACC6.73%
2.3 Liquidity
AC has a Current Ratio of 1.12. This is a normal value and indicates that AC is financially healthy and should not expect problems in meeting its short term obligations.
The Current ratio of AC (1.12) is better than 73.21% 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.
Looking at the Quick ratio, with a value of 1.11, AC is in the better half of the industry, outperforming 76.79% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.12 | ||
| Quick Ratio | 1.11 |
3. Growth
3.1 Past
AC shows a strong growth in Earnings Per Share. In the last year, the EPS has been growing by 25.27%, which is quite impressive.
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.
AC 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
AC 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, AC 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 AC can be described as rather expensive.
73.21% of the companies in the same industry are more expensive than AC, based on the Price/Earnings ratio.
AC is valuated rather cheaply when we compare the Price/Earnings ratio to 25.98, which is the current average of the S&P500 Index.
With a Price/Forward Earnings ratio of 18.70, AC is valued on the expensive side.
AC's Price/Forward Earnings ratio is a bit cheaper when compared to the industry. AC is cheaper than 66.07% of the companies in the same industry.
Compared to an average S&P500 Price/Forward Earnings ratio of 35.79, AC is valued a bit cheaper.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.18 | ||
| Fwd PE | 18.7 |
4.2 Price Multiples
AC's Enterprise Value to EBITDA ratio is a bit cheaper when compared to the industry. AC is cheaper than 66.07% of the companies in the same industry.
AC's Price/Free Cash Flow is on the same level as the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 19.13 | ||
| EV/EBITDA | 11.71 |
4.3 Compensation for Growth
AC has a very decent profitability rating, which 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
AC has a Yearly Dividend Yield of 2.80%. Purely for dividend investing, there may be better candidates out there.
Compared to an average industry Dividend Yield of 2.83, AC pays a better dividend. On top of this AC pays more dividend than 80.36% of the companies listed in the same industry.
AC's Dividend Yield is comparable with the S&P500 average which is at 2.41.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.8% |
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 2Y3.88%
EPS Next 3Y7.67%
EPA:AC (11/25/2025, 7:00:00 PM)
47.01
+0.87 (+1.89%)
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 Target53.85 (14.55%)
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)0.04%
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 | 14.52 | ||
| P/B | 2.65 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.71 |
EPS(TTM)2.33
EY4.96%
EPS(NY)2.51
Fwd EY5.35%
FCF(TTM)2.46
FCFY5.23%
OCF(TTM)3.24
OCFY6.89%
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 | 1.68 |
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 / AC.PA FAQ
What is the fundamental rating for AC stock?
ChartMill assigns a fundamental rating of 5 / 10 to AC.PA.
What is the valuation status for AC stock?
ChartMill assigns a valuation rating of 4 / 10 to ACCOR SA (AC.PA). This can be considered as Fairly Valued.
Can you provide the profitability details for ACCOR SA?
ACCOR SA (AC.PA) has a profitability rating of 6 / 10.
What is the financial health of ACCOR SA (AC.PA) stock?
The financial health rating of ACCOR SA (AC.PA) is 5 / 10.
How sustainable is the dividend of ACCOR SA (AC.PA) stock?
The dividend rating of ACCOR SA (AC.PA) is 6 / 10 and the dividend payout ratio is 55.39%.