ACCOR SA (ACR.DE) Stock Fundamental Analysis
Europe • Frankfurt Stock Exchange • FRA:ACR • FR0000120404
45.97 EUR
+0.41 (+0.9%)
Last: Jan 30, 2026, 07:00 PM
Taking everything into account, ACR scores 5 out of 10 in our fundamental rating. ACR was compared to 59 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. Finally ACR also has an excellent dividend rating.
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 in line with its industry peers.
- ACR's Return On Equity of 12.57% is fine compared to the rest of the industry. ACR outperforms 71.43% of its industry peers.
- ACR's Return On Invested Capital of 7.63% is in line compared to the rest of the industry. ACR outperforms 50.79% 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 13.35%.
- 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
- ACR has a better Profit Margin (9.64%) than 65.08% of its industry peers.
- ACR's Profit Margin has been stable in the last couple of years.
- The Operating Margin of ACR (14.68%) is better than 65.08% of its industry peers.
- ACR's Operating Margin has improved in the last couple of years.
- ACR has a better Gross Margin (97.62%) than 98.41% of its industry peers.
- ACR'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), 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
- ACR has a worse debt/assets ratio than last year.
2.2 Solvency
- ACR has an Altman-Z score of 1.68. This is a bad value and indicates that ACR is not financially healthy and even has some risk of bankruptcy.
- ACR has a Altman-Z score (1.68) which is in line with its industry peers.
- The Debt to FCF ratio of ACR is 7.09, which is on the high side as it means it would take ACR, 7.09 years of fcf income to pay off 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 65.08% of the companies in the same industry.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.68 |
ROIC/WACC1.12
WACC6.79%
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.
- With a decent Current ratio value of 1.12, ACR is doing good in the industry, outperforming 66.67% of the companies in the same industry.
- 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's Quick ratio of 1.11 is fine compared to the rest of the industry. ACR outperforms 69.84% of its industry peers.
| 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.
- Looking at the last year, ACR shows a small growth in Revenue. The Revenue has grown by 6.43% in the last year.
- 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 12.62% 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 5.95% on average per year.
EPS Next Y-8.19%
EPS Next 2Y2.85%
EPS Next 3Y7.12%
EPS Next 5Y12.62%
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
- With a Price/Earnings ratio of 19.73, ACR is valued on the expensive side.
- Compared to the rest of the industry, the Price/Earnings ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 73.02% of the companies listed in the same industry.
- ACR is valuated rather cheaply when we compare the Price/Earnings ratio to 28.32, which is the current average of the S&P500 Index.
- Based on the Price/Forward Earnings ratio of 18.65, the valuation of ACR can be described as rather expensive.
- Based on the Price/Forward Earnings ratio, ACR is valued a bit cheaper than the industry average as 65.08% of the companies are valued more expensively.
- ACR is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 25.57, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.73 | ||
| Fwd PE | 18.65 |
4.2 Price Multiples
- Compared to the rest of the industry, the Enterprise Value to EBITDA ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 63.49% of the companies listed in the same industry.
- ACR's Price/Free Cash Flow ratio is in line with the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 18.71 | ||
| EV/EBITDA | 11.68 |
4.3 Compensation for Growth
- The decent profitability rating of ACR may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.03
EPS Next 2Y2.85%
EPS Next 3Y7.12%
5. Dividend
5.1 Amount
- ACR has a Yearly Dividend Yield of 2.78%. Purely for dividend investing, there may be better candidates out there.
- Compared to an average industry Dividend Yield of 1.34, ACR pays a better dividend. On top of this ACR pays more dividend than 85.71% of the companies listed in the same industry.
- Compared to an average S&P500 Dividend Yield of 1.83, ACR pays a better dividend.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.78% |
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.
- ACR's earnings are growing more than its dividend. This makes the dividend growth sustainable.
DP55.39%
EPS Next 2Y2.85%
EPS Next 3Y7.12%
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 19.73 and the Price/Book (PB) ratio is 2.59.
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%.