ACCOR SA (ACR.DE) Stock Fundamental Analysis
Europe - Frankfurt Stock Exchange - FRA:ACR - FR0000120404 - Common Stock
47.88 EUR
+0.09 (+0.19%)
We assign a fundamental rating of 5 out of 10 to ACR. ACR was compared to 55 industry peers in the Hotels, Restaurants & Leisure industry. ACR has an average financial health and profitability rating. ACR has a decent growth rate and is not valued too expensively.
1. Profitability
1.1 Basic Checks
In the past year ACR was profitable.
ACR had a positive operating cash flow in the past year.
Of the past 5 years ACR 4 years were profitable.
In multiple years ACR reported negative operating cash flow during the last 5 years.
1.2 Ratios
ACR has a Return On Assets (4.62%) which is comparable to the rest of the industry.
The Return On Equity of ACR (12.57%) is better than 63.64% of its industry peers.
ACR has a Return On Invested Capital of 7.63%. This is comparable to the rest of the industry: ACR outperforms 45.45% of its industry peers.
Measured over the past 3 years, the Average Return On Invested Capital for ACR is significantly below the industry average of 12.63%.
The 3 year average ROIC (6.13%) for ACR 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
ACR has a Profit Margin of 9.64%. This is in the better half of the industry: ACR outperforms 63.64% of its industry peers.
In the last couple of years the Profit Margin of ACR has remained more or less at the same level.
Looking at the Operating Margin, with a value of 14.68%, ACR is in the better half of the industry, outperforming 63.64% of the companies in the same industry.
ACR's Operating Margin has improved in the last couple of years.
Looking at the Gross Margin, with a value of 97.62%, ACR 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 ACR 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
ACR 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, ACR has less shares outstanding
Compared to 5 years ago, ACR has less shares outstanding
The debt/assets ratio for ACR is higher compared to a year ago.
2.2 Solvency
ACR has an Altman-Z score of 1.71. This is a bad value and indicates that ACR is not financially healthy and even has some risk of bankruptcy.
ACR's Altman-Z score of 1.71 is in line compared to the rest of the industry. ACR outperforms 47.27% of its industry peers.
ACR has a debt to FCF ratio of 7.09. This is a slightly negative value and a sign of low solvency as ACR would need 7.09 years to pay back of all of its debts.
ACR has a Debt to FCF ratio (7.09) which is comparable to the rest of the industry.
ACR has a Debt/Equity ratio of 0.92. This is a neutral value indicating ACR is somewhat dependend on debt financing.
Looking at the Debt to Equity ratio, with a value of 0.92, ACR is in the better half of the industry, outperforming 67.27% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.71 |
ROIC/WACC1.13
WACC6.75%
2.3 Liquidity
ACR has a Current Ratio of 1.12. This is a normal value and indicates that ACR is financially healthy and should not expect problems in meeting its short term obligations.
ACR has a Current ratio of 1.12. This is in the better half of the industry: ACR outperforms 69.09% of its industry peers.
ACR has a Quick Ratio of 1.11. This is a normal value and indicates that ACR 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, ACR is in the better half of the industry, outperforming 70.91% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Current Ratio | 1.12 | ||
| Quick Ratio | 1.11 |
3. Growth
3.1 Past
ACR shows a strong growth in Earnings Per Share. In the last year, the EPS has been growing by 25.27%, which is quite impressive.
Measured over the past years, ACR shows a quite strong growth in Earnings Per Share. The EPS has been growing by 19.16% on average per year.
ACR shows a small growth in Revenue. In the last year, the Revenue has grown by 6.43%.
Measured over the past years, ACR shows a small growth in Revenue. The Revenue has been growing by 6.72% on average per year.
EPS 1Y (TTM)25.27%
EPS 3Y134.8%
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
ACR is expected to show quite a strong growth in Earnings Per Share. In the coming years, the EPS will grow by 11.69% yearly.
ACR is expected to show a small growth in Revenue. In the coming years, the Revenue will grow by 5.95% yearly.
EPS Next Y-4.83%
EPS Next 2Y4.32%
EPS Next 3Y8.09%
EPS Next 5Y11.69%
Revenue Next Year3.62%
Revenue Next 2Y4.67%
Revenue Next 3Y5.18%
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.
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 20.55, which indicates a rather expensive current valuation of ACR.
72.73% of the companies in the same industry are more expensive than ACR, based on the Price/Earnings ratio.
ACR is valuated rather cheaply when we compare the Price/Earnings ratio to 26.51, which is the current average of the S&P500 Index.
A Price/Forward Earnings ratio of 18.88 indicates a rather expensive valuation of ACR.
Compared to the rest of the industry, the Price/Forward Earnings ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 70.91% of the companies listed in the same industry.
ACR's Price/Forward Earnings ratio indicates a similar valuation than the S&P500 average which is at 23.13.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.55 | ||
| Fwd PE | 18.88 |
4.2 Price Multiples
Based on the Enterprise Value to EBITDA ratio, ACR is valued a bit cheaper than the industry average as 63.64% of the companies are valued more expensively.
ACR's Price/Free Cash Flow is on the same level as the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 19.49 | ||
| EV/EBITDA | 12.08 |
4.3 Compensation for Growth
ACR has a very decent profitability rating, which may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.07
EPS Next 2Y4.32%
EPS Next 3Y8.09%
5. Dividend
5.1 Amount
With a Yearly Dividend Yield of 2.65%, ACR has a reasonable but not impressive dividend return.
ACR's Dividend Yield is a higher than the industry average which is at 1.40.
ACR's Dividend Yield is a higher than the S&P500 average which is at 2.00.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.65% |
5.2 History
The dividend of ACR 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 ACR. This is a bit on the high side, but may be sustainable.
The dividend of ACR is growing, but earnings are growing more, so the dividend growth is sustainable.
DP55.39%
EPS Next 2Y4.32%
EPS Next 3Y8.09%
FRA:ACR (12/29/2025, 7:00:00 PM)
47.88
+0.09 (+0.19%)
Chartmill FA Rating
GICS SectorConsumer Discretionary
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)
Earnings (Next)
Inst Owners65.05%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap11.73B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.87 (12.51%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.65% |
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)0.09%
PT rev (3m)0.29%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)0.74%
EPS NY rev (3m)-0.9%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)-0.42%
Revenue NY rev (3m)-1.32%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 20.55 | ||
| Fwd PE | 18.88 | ||
| P/S | 2.07 | ||
| P/FCF | 19.49 | ||
| P/OCF | 14.79 | ||
| P/B | 2.7 | ||
| P/tB | N/A | ||
| EV/EBITDA | 12.08 |
EPS(TTM)2.33
EY4.87%
EPS(NY)2.54
Fwd EY5.3%
FCF(TTM)2.46
FCFY5.13%
OCF(TTM)3.24
OCFY6.76%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.07
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 | 1.71 |
F-Score7
WACC6.75%
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 3Y134.8%
EPS 5Y19.16%
EPS Q2Q%-11.11%
EPS Next Y-4.83%
EPS Next 2Y4.32%
EPS Next 3Y8.09%
EPS Next 5Y11.69%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year3.62%
Revenue Next 2Y4.67%
Revenue Next 3Y5.18%
Revenue Next 5Y5.95%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year44.04%
EBIT Next 3Y19.52%
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 / ACR.DE FAQ
What is the ChartMill fundamental rating of ACCOR SA (ACR.DE) stock?
ChartMill assigns a fundamental rating of 5 / 10 to ACR.DE.
Can you provide the valuation status for ACCOR SA?
ChartMill assigns a valuation rating of 4 / 10 to ACCOR SA (ACR.DE). This can be considered as Fairly Valued.
What is the profitability of ACR stock?
ACCOR SA (ACR.DE) has a profitability rating of 6 / 10.
What is the valuation of ACCOR SA based on its PE and PB ratios?
The Price/Earnings (PE) ratio for ACCOR SA (ACR.DE) is 20.55 and the Price/Book (PB) ratio is 2.7.
Can you provide the dividend sustainability for ACR stock?
The dividend rating of ACCOR SA (ACR.DE) is 6 / 10 and the dividend payout ratio is 55.39%.