ACCOR SA (AC.PA) Stock Fundamental Analysis
Europe - EPA:AC - FR0000120404 - Common Stock
41.29 EUR
-0.05 (-0.12%)
Overall AC gets a fundamental rating of 5 out of 10. We evaluated AC against 53 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
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 Return On Assets of 4.62%. This is in the better half of the industry: AC outperforms 66.04% of its industry peers.
The Return On Equity of AC (12.57%) is better than 75.47% of its industry peers.
Looking at the Return On Invested Capital, with a value of 7.63%, AC is in the better half of the industry, outperforming 62.26% of the companies in the same industry.
AC had an Average Return On Invested Capital over the past 3 years of 6.13%. This is below the industry average of 10.61%.
The 3 year average ROIC (6.13%) for AC 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
AC's Profit Margin of 9.64% is fine compared to the rest of the industry. AC outperforms 73.58% of its industry peers.
In the last couple of years the Profit Margin of AC has remained more or less at the same level.
AC has a better Operating Margin (14.68%) than 71.70% of its industry peers.
In the last couple of years the Operating Margin of AC has grown nicely.
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.
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
The Return on Invested Capital (ROIC) is just above the Cost of Capital (WACC), so AC is still 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.
The debt/assets ratio for AC is higher compared to a year ago.
2.2 Solvency
AC has an Altman-Z score of 1.59. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
The Altman-Z score of AC (1.59) is comparable to the rest of the 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.
Looking at the Debt to FCF ratio, with a value of 7.09, AC is in line with its industry, outperforming 58.49% 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 60.38% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.59 |
ROIC/WACC1.18
WACC6.44%
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.
AC has a Current ratio of 1.12. This is in the better half of the industry: AC outperforms 67.92% 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 Quick ratio of 1.11. This is in the better half of the industry: AC outperforms 71.70% 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.
AC shows quite a strong growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 19.16% yearly.
AC shows a small growth in Revenue. In the last year, the Revenue has grown by 6.43%.
Measured over the past years, AC shows a small growth in Revenue. The Revenue has been growing by 6.72% on average per year.
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
Based on estimates for the next years, AC will show a quite strong growth in Earnings Per Share. The EPS will grow by 11.25% on average per year.
AC is expected to show a small growth in Revenue. In the coming years, the Revenue will grow by 6.06% yearly.
EPS Next Y-3.69%
EPS Next 2Y5.29%
EPS Next 3Y8.45%
EPS Next 5Y11.25%
Revenue Next Year5.01%
Revenue Next 2Y5.42%
Revenue Next 3Y5.62%
Revenue Next 5Y6.06%
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.
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
Based on the Price/Earnings ratio of 17.72, the valuation of AC can be described as rather expensive.
AC's Price/Earnings ratio is rather cheap when compared to the industry. AC is cheaper than 81.13% of the companies in the same industry.
Compared to an average S&P500 Price/Earnings ratio of 27.38, AC is valued a bit cheaper.
With a Price/Forward Earnings ratio of 15.98, AC is valued correctly.
Based on the Price/Forward Earnings ratio, AC is valued a bit cheaper than 71.70% of the companies in the same industry.
AC is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 22.86, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 17.72 | ||
| Fwd PE | 15.98 |
4.2 Price Multiples
Based on the Enterprise Value to EBITDA ratio, AC is valued a bit cheaper than the industry average as 60.38% of the companies are valued more expensively.
Compared to the rest of the industry, the Price/Free Cash Flow ratio of AC indicates a somewhat cheap valuation: AC is cheaper than 60.38% of the companies listed in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 16.8 | ||
| EV/EBITDA | 10.71 |
4.3 Compensation for Growth
The decent profitability rating of AC may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)0.93
EPS Next 2Y5.29%
EPS Next 3Y8.45%
5. Dividend
5.1 Amount
AC has a Yearly Dividend Yield of 3.05%.
Compared to an average industry Dividend Yield of 3.03, AC pays a better dividend. On top of this AC pays more dividend than 83.02% of the companies listed in the same industry.
AC's Dividend Yield is a higher than the S&P500 average which is at 2.38.
| 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 2Y5.29%
EPS Next 3Y8.45%
EPA:AC (9/19/2025, 7:00:00 PM)
41.29
-0.05 (-0.12%)
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 Cap10.11B
Analysts83.85
Price Target53.63 (29.89%)
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)-0.94%
PT rev (3m)-2.22%
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 | 17.72 | ||
| Fwd PE | 15.98 | ||
| P/S | 1.78 | ||
| P/FCF | 16.8 | ||
| P/OCF | 12.76 | ||
| P/B | 2.33 | ||
| P/tB | N/A | ||
| EV/EBITDA | 10.71 |
EPS(TTM)2.33
EY5.64%
EPS(NY)2.58
Fwd EY6.26%
FCF(TTM)2.46
FCFY5.95%
OCF(TTM)3.24
OCFY7.84%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)0.93
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 | 1.59 |
F-Score7
WACC6.44%
ROIC/WACC1.18
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 5Y11.25%
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 5Y6.06%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year47.23%
EBIT Next 3Y20.91%
EBIT Next 5Y14.83%
FCF growth 1Y48.64%
FCF growth 3YN/A
FCF growth 5YN/A
OCF growth 1Y39.12%
OCF growth 3YN/A
OCF growth 5Y32.65%