ACCOR SA (AC.PA) Stock Fundamental Analysis
Europe - EPA:AC - FR0000120404 - Common Stock
45.18 EUR
+2.97 (+7.04%)
Taking everything into account, AC scores 5 out of 10 in our fundamental rating. AC was compared to 56 industry peers in the Hotels, Restaurants & Leisure industry. AC has an average financial health and profitability rating. AC has a correct valuation and a medium growth rate.
1. Profitability
1.1 Basic Checks
In the past year AC was profitable.
In the past year AC had a positive cash flow from operations.
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 has a Return On Assets of 4.62%. This is in the better half of the industry: AC outperforms 66.07% of its industry peers.
With a decent Return On Equity value of 12.57%, AC is doing good in the industry, outperforming 71.43% of the companies in the same industry.
The Return On Invested Capital of AC (7.63%) is better than 60.71% of its industry peers.
The Average Return On Invested Capital over the past 3 years for AC is below the industry average of 11.13%.
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
The Profit Margin of AC (9.64%) is better than 75.00% 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 Operating Margin of 14.68%. This is in the better half of the industry: AC outperforms 71.43% of its industry peers.
In the last couple of years the Operating Margin of AC has grown nicely.
AC has a better Gross Margin (97.62%) than 98.21% of its industry peers.
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.
AC has less shares outstanding than it did 1 year ago.
Compared to 5 years ago, AC has less shares outstanding
AC has a worse debt/assets ratio than last year.
2.2 Solvency
AC has an Altman-Z score of 1.66. This is a bad value and indicates that AC is not financially healthy and even has some risk of bankruptcy.
AC's Altman-Z score of 1.66 is in line compared to the rest of the industry. AC outperforms 58.93% 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.
AC's Debt to FCF ratio of 7.09 is in line compared to the rest of the industry. AC outperforms 55.36% of its industry peers.
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 Debt to Equity ratio of 0.92. This is in the better half of the industry: AC outperforms 60.71% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.66 |
ROIC/WACC1.13
WACC6.74%
2.3 Liquidity
A Current Ratio of 1.12 indicates that AC should not have too much problems paying its short term obligations.
AC has a better Current ratio (1.12) than 66.07% 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.
The Quick ratio of AC (1.11) is better than 69.64% 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.
The Revenue has been growing slightly by 6.43% in the past 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
The Earnings Per Share is expected to grow by 11.59% on average over the next years. This is quite good.
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.
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 19.39, the valuation of AC can be described as rather expensive.
Based on the Price/Earnings ratio, AC is valued a bit cheaper than 78.57% of the companies in the same industry.
Compared to an average S&P500 Price/Earnings ratio of 26.89, AC is valued a bit cheaper.
The Price/Forward Earnings ratio is 17.58, which indicates a rather expensive current valuation of AC.
64.29% of the companies in the same industry are more expensive than AC, based on the Price/Forward Earnings ratio.
AC's Price/Forward Earnings ratio indicates a valuation a bit cheaper than the S&P500 average which is at 22.99.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.39 | ||
| Fwd PE | 17.58 |
4.2 Price Multiples
Compared to the rest of the industry, the Enterprise Value to EBITDA ratio of AC is on the same level as its industry peers.
The rest of the industry has a similar Price/Free Cash Flow ratio as AC.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 18.38 | ||
| EV/EBITDA | 11.51 |
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)1.01
EPS Next 2Y5.03%
EPS Next 3Y8.29%
5. Dividend
5.1 Amount
AC has a Yearly Dividend Yield of 2.99%.
Compared to an average industry Dividend Yield of 3.01, AC pays a better dividend. On top of this AC pays more dividend than 82.14% of the companies listed in the same industry.
Compared to an average S&P500 Dividend Yield of 2.31, AC pays a bit more dividend than the S&P500 average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.99% |
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 (10/24/2025, 7:00:00 PM)
45.18
+2.97 (+7.04%)
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 Cap11.07B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.63 (18.7%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.99% |
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%
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 | 19.39 | ||
| Fwd PE | 17.58 | ||
| P/S | 1.95 | ||
| P/FCF | 18.38 | ||
| P/OCF | 13.96 | ||
| P/B | 2.54 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.51 |
EPS(TTM)2.33
EY5.16%
EPS(NY)2.57
Fwd EY5.69%
FCF(TTM)2.46
FCFY5.44%
OCF(TTM)3.24
OCFY7.16%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.01
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 | 1.66 |
F-Score7
WACC6.74%
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-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%
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 4 / 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%.