ACCOR SA (ACR.DE) Stock Fundamental Analysis
Europe - FRA:ACR - FR0000120404 - Common Stock
42.22 EUR
-0.41 (-0.96%)
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. Both the profitability and the financial health of ACR get a neutral evaluation. Nothing too spectacular is happening here. ACR is not valued too expensively and it also shows a decent growth rate.
1. Profitability
1.1 Basic Checks
ACR had positive earnings in the past year.
In the past year ACR had a positive cash flow from operations.
ACR had positive earnings in 4 of the past 5 years.
In multiple years ACR reported negative operating cash flow during the last 5 years.
1.2 Ratios
ACR has a better Return On Assets (4.62%) than 65.45% of its industry peers.
With a decent Return On Equity value of 12.57%, ACR is doing good in the industry, outperforming 70.91% of the companies in the same industry.
Looking at the Return On Invested Capital, with a value of 7.63%, ACR is in line with its industry, outperforming 60.00% of the companies in the same industry.
Measured over the past 3 years, the Average Return On Invested Capital for ACR is significantly below the industry average of 11.28%.
The last Return On Invested Capital (7.63%) for ACR 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
The Profit Margin of ACR (9.64%) is better than 74.55% of its industry peers.
ACR's Profit Margin has been stable in the last couple of years.
With a decent Operating Margin value of 14.68%, ACR is doing good in the industry, outperforming 70.91% of the companies in the same industry.
ACR's Operating Margin has improved in the last couple of years.
The Gross Margin of ACR (97.62%) is better than 98.18% of its industry peers.
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
With a Return on Invested Capital (ROIC) just above the Cost of Capital (WACC), ACR 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 1.60. This is a bad value and indicates that ACR is not financially healthy and even has some risk of bankruptcy.
The Altman-Z score of ACR (1.60) is comparable to the rest of the industry.
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 in line with its industry peers.
A Debt/Equity ratio of 0.92 indicates that ACR is somewhat dependend on debt financing.
ACR has a Debt to Equity ratio (0.92) which is in line with its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.6 |
ROIC/WACC1.15
WACC6.66%
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's Current ratio of 1.12 is fine compared to the rest of the industry. ACR outperforms 65.45% 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.
ACR has a better Quick ratio (1.11) than 69.09% 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.
ACR shows quite a strong growth in Earnings Per Share. Measured over the last years, the EPS has been growing by 19.16% yearly.
ACR shows a small growth in Revenue. In the last year, the Revenue has grown by 6.43%.
ACR 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
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, ACR 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
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
A Price/Earnings ratio of 18.12 indicates a rather expensive valuation of ACR.
Based on the Price/Earnings ratio, ACR is valued a bit cheaper than the industry average as 78.18% of the companies are valued more expensively.
Compared to an average S&P500 Price/Earnings ratio of 26.91, ACR is valued a bit cheaper.
ACR is valuated correctly with a Price/Forward Earnings ratio of 16.43.
Compared to the rest of the industry, the Price/Forward Earnings ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 63.64% of the companies listed in the same industry.
ACR is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 22.92, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 18.12 | ||
| Fwd PE | 16.43 |
4.2 Price Multiples
The rest of the industry has a similar Enterprise Value to EBITDA ratio as ACR.
ACR's Price/Free Cash Flow is on the same level as the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 17.18 | ||
| EV/EBITDA | 10.89 |
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)0.95
EPS Next 2Y5.03%
EPS Next 3Y8.29%
5. Dividend
5.1 Amount
With a Yearly Dividend Yield of 3.05%, ACR has a reasonable but not impressive dividend return.
ACR's Dividend Yield is rather good when compared to the industry average which is at 3.15. ACR pays more dividend than 83.64% of the companies in the same industry.
Compared to an average S&P500 Dividend Yield of 2.34, ACR pays a bit more dividend than the S&P500 average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.05% |
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 2Y5.03%
EPS Next 3Y8.29%
FRA:ACR (10/23/2025, 7:00:00 PM)
42.22
-0.41 (-0.96%)
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 Cap10.34B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.61 (26.98%)
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)-0.2%
PT rev (3m)-2.5%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)-0.29%
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 | 18.12 | ||
| Fwd PE | 16.43 | ||
| P/S | 1.82 | ||
| P/FCF | 17.18 | ||
| P/OCF | 13.04 | ||
| P/B | 2.38 | ||
| P/tB | N/A | ||
| EV/EBITDA | 10.89 |
EPS(TTM)2.33
EY5.52%
EPS(NY)2.57
Fwd EY6.09%
FCF(TTM)2.46
FCFY5.82%
OCF(TTM)3.24
OCFY7.67%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)0.95
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 | 1.6 |
F-Score7
WACC6.66%
ROIC/WACC1.15
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 / 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.
What is the valuation status for ACR stock?
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.
Can you provide the PE and PB ratios for ACR stock?
The Price/Earnings (PE) ratio for ACCOR SA (ACR.DE) is 18.12 and the Price/Book (PB) ratio is 2.38.
Is the dividend of ACCOR SA sustainable?
The dividend rating of ACCOR SA (ACR.DE) is 6 / 10 and the dividend payout ratio is 55.39%.