FR0000120404 - Common Stock

**AC** gets a fundamental rating of **4** out of 10. The analysis compared the fundamentals against 52 industry peers in the **Hotels, Restaurants & Leisure** industry. While **AC** is still in line with the averages on profitability rating, there are concerns on its financial health. **AC** has a decent growth rate and is not valued too expensively.

In the past year **AC** was profitable.

In the past year **AC** had a positive cash flow from operations.

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.

The **Return On Assets** of **AC** (**5.08%**) is comparable to the rest of the industry.

Looking at the **Return On Equity**, with a value of **11.46%**, **AC** is in the better half of the industry, outperforming **63.64%** of the companies in the same industry.

The **Return On Invested Capital** of **AC** (**6.10%**) is comparable to the rest of the industry.

Industry Rank | Sector Rank | ||
---|---|---|---|

ROA | 5.08% | ||

ROE | 11.46% | ||

ROIC | 6.1% |

ROA(3y)N/A

ROA(5y)N/A

ROE(3y)N/A

ROE(5y)N/A

ROIC(3y)N/A

ROIC(5y)N/A

Looking at the **Profit Margin**, with a value of **11.90%**, **AC** is in line with its industry, outperforming **56.82%** of the companies in the same industry.

In the last couple of years the **Operating Margin** of **AC** has declined.

Industry Rank | Sector Rank | ||
---|---|---|---|

OM | 13.55% | ||

PM | 11.9% | ||

GM | 97.9% |

OM growth 3Y-4.82%

OM growth 5Y-9.99%

PM growth 3Y-5.88%

PM growth 5Y-10.04%

GM growth 3Y0.24%

GM growth 5Y0.1%

With a Return on Invested Capital (ROIC) below the Cost of Capital (WACC), **AC** is destroying value.

The number of shares outstanding for **AC** has been reduced compared to 5 years ago.

The debt/assets ratio for **AC** has been reduced compared to a year ago.

A Debt/Equity ratio of **0.58** indicates that **AC** is somewhat dependend on debt financing.

Looking at the **Debt to Equity ratio**, with a value of **0.58**, **AC** is in line with its industry, outperforming **59.09%** of the companies in the same industry.

Industry Rank | Sector Rank | ||
---|---|---|---|

Debt/Equity | 0.58 | ||

Debt/FCF | 8.43 | ||

Altman-Z | 1.55 |

ROIC/WACC4.27

WACC6.33%

Industry Rank | Sector Rank | ||
---|---|---|---|

Current Ratio | 1.3 | ||

Quick Ratio | 1.29 |

The **Earnings Per Share** has grown by an impressive **4780.00%** over the past year.

Measured over the past years, **AC** shows a decrease in **Earnings Per Share**. The EPS has been decreasing by **-0.29%** on average per year.

The **Revenue** has been growing by **8.77%** on average over the past years. This is quite good.

EPS 1Y4780%

EPS 3Y-3.36%

EPS 5Y-0.29%

EPS growth Q2Q8200%

Revenue growth 1Y57.84%

Revenue growth 3Y1.42%

Revenue growth 5Y8.77%

Revenue growth Q2Q39.25%

Based on estimates for the next years, **AC** will show a small growth in **Revenue**. The Revenue will grow by **4.85%** on average per year.

EPS Next Y149.47%

EPS Next 2Y65.7%

EPS Next 3Y43.98%

EPS Next 5Y37.72%

Revenue Next Year24.88%

Revenue Next 2Y14.17%

Revenue Next 3Y10.99%

Revenue Next 5Y4.85%

When comparing the EPS growth rate of the last years to the growth rate of the upcoming years, we see that the growth is accelerating.

The Revenue growth rate is decreasing: in the next years the growth will be less than in the last years.

A **Price/Earnings** ratio of **13.52** indicates a correct valuation of **AC**.

75.00% of the companies in the same industry are more expensive than **AC**, based on the **Price/Earnings** ratio.

With a **Price/Forward Earnings** ratio of **16.30**, **AC** is valued correctly.

When comparing the **Price/Forward Earnings** ratio of **AC** to the average of the S&P500 Index (**19.01**), we can say **AC** is valued inline with the index average.

Industry Rank | Sector Rank | ||
---|---|---|---|

PE | 13.52 | ||

Fwd PE | 16.3 |

Industry Rank | Sector Rank | ||
---|---|---|---|

P/FCF | 21.57 | ||

EV/EBITDA | N/A |

The low **PEG Ratio(NY)**, which compensates the Price/Earnings for growth, indicates a rather cheap valuation of the company.

A more expensive valuation may be justified as **AC**'s earnings are expected to grow with **43.98%** in the coming years.

PEG (NY)0.09

PEG (5Y)N/A

EPS Next 2Y65.7%

EPS Next 3Y43.98%

With a **Yearly Dividend Yield** of **2.14%**, **AC** has a reasonable but not impressive dividend return.

Compared to an average industry **Dividend Yield** of **3.33**, **AC** pays a bit more dividend than its industry peers.

Industry Rank | Sector Rank | ||
---|---|---|---|

Dividend Yield | 2.14% |

The dividend of **AC** decreases each year by **-51.51%**.

Dividend Growth(5Y)-51.51%

Div Incr Years0

Div Non Decr Years0

DP48.2%

EPS Next 2Y65.7%

EPS Next 3Y43.98%

**ACCOR SA**

EPA:AC (9/22/2023, 7:00:00 PM)

**32.98**

**-0.22 (-0.66%) **

Chartmill FA Rating

GICS SectorConsumer Discretionary

GICS IndustryGroupConsumer Services

GICS IndustryHotels, Restaurants & Leisure

Earnings (Last)N/A N/A

Earnings (Next)N/A N/A

Inst OwnersN/A

Inst Owner ChangeN/A

Ins OwnersN/A

Ins Owner ChangeN/A

Market Cap8.74B

Analysts80

Price Target37.65 (14.16%)

Dividend

Industry Rank | Sector Rank | ||
---|---|---|---|

Dividend Yield | 2.14% |

Dividend Growth(5Y)-51.51%

DP48.2%

Div Incr Years0

Div Non Decr Years0

Ex-DateN/A

Surprises & Revisions

EPS beat(2)1

Avg EPS beat(2)48.38%

Min EPS beat(2)48.38%

Max EPS beat(2)48.38%

EPS beat(4)N/A

Avg EPS beat(4)N/A

Min EPS beat(4)N/A

Max EPS beat(4)N/A

Revenue beat(2)1

Avg Revenue beat(2)99526.7%

Min Revenue beat(2)99526.7%

Max Revenue beat(2)99526.7%

Revenue beat(4)2

Avg Revenue beat(4)49770.9%

Min Revenue beat(4)15%

Max Revenue beat(4)99526.7%

PT rev (1m)0.75%

PT rev (3m)4.64%

EPS NQ rev (1m)N/A

EPS NQ rev (3m)N/A

EPS NY rev (1m)1.2%

EPS NY rev (3m)21.18%

Revenue NQ rev (1m)N/A

Revenue NQ rev (3m)N/A

Revenue NY rev (1m)0.68%

Revenue NY rev (3m)9.04%

Valuation

Industry Rank | Sector Rank | ||
---|---|---|---|

PE | 13.52 | ||

Fwd PE | 16.3 | ||

P/S | 1.78 | ||

P/FCF | 21.57 | ||

P/OCF | 15.33 | ||

P/B | 1.72 | ||

P/tB | N/A | ||

EV/EBITDA | N/A |

EPS(TTM)2.44

EY7.4%

EPS(NY)2.02

Fwd EY6.14%

FCF(TTM)1.53

FCFY4.64%

OCF(TTM)2.15

OCFY6.52%

SpS18.5

BVpS19.21

TBVpS-0.89

PEG (NY)0.09

PEG (5Y)N/A

Profitability

Industry Rank | Sector Rank | ||
---|---|---|---|

ROA | 5.08% | ||

ROE | 11.46% | ||

ROCE | 7.41% | ||

ROIC | 6.1% | ||

ROICexc | 7.51% | ||

ROICexgc | 27.05% | ||

OM | 13.55% | ||

PM | 11.9% | ||

GM | 97.9% | ||

FCFM | 8.26% |

ROA(3y)N/A

ROA(5y)N/A

ROE(3y)N/A

ROE(5y)N/A

ROIC(3y)N/A

ROIC(5y)N/A

ROICexc(3y)N/A

ROICexc(5y)N/A

ROICexgc(3y)N/A

ROICexgc(5y)N/A

ROCE(3y)N/A

ROCE(5y)N/A

ROICexcg growth 3Y31.65%

ROICexcg growth 5Y23.53%

ROICexc growth 3Y6.49%

ROICexc growth 5Y3.39%

OM growth 3Y-4.82%

OM growth 5Y-9.99%

PM growth 3Y-5.88%

PM growth 5Y-10.04%

GM growth 3Y0.24%

GM growth 5Y0.1%

F-Score6

Asset Turnover0.43

Health

Industry Rank | Sector Rank | ||
---|---|---|---|

Debt/Equity | 0.58 | ||

Debt/FCF | 8.43 | ||

Debt/EBITDA | N/A | ||

Cap/Depr | N/A | ||

Cap/Sales | 3.37% | ||

Profit Quality | 69.47% | ||

Current Ratio | 1.3 | ||

Quick Ratio | 1.29 | ||

Altman-Z | 1.55 |

F-Score6

WACC6.33%

ROIC/WACC4.27

Cap/Depr(3y)N/A

Cap/Depr(5y)N/A

Cap/Sales(3y)5.68%

Cap/Sales(5y)22.3%

Profit Quality(3y)N/A

Profit Quality(5y)N/A

Growth

EPS 1Y4780%

EPS 3Y-3.36%

EPS 5Y-0.29%

EPS growth Q2Q8200%

EPS Next Y149.47%

EPS Next 2Y65.7%

EPS Next 3Y43.98%

EPS Next 5Y37.72%

Revenue growth 1Y57.84%

Revenue growth 3Y1.42%

Revenue growth 5Y8.77%

Revenue growth Q2Q39.25%

Revenue Next Year24.88%

Revenue Next 2Y14.17%

Revenue Next 3Y10.99%

Revenue Next 5Y4.85%

EBIT growth 1Y503.64%

EBIT growth 3Y-3.47%

EBIT growth 5Y-2.1%

EBIT Next Year135.44%

EBIT Next 3Y40.54%

EBIT Next 5Y31.48%

FCF growth 1Y167.84%

FCF growth 3YN/A

FCF growth 5Y-10.67%

OCF growth 1Y337.5%

OCF growth 3Y42.22%

OCF growth 5Y-15.83%