ACCOR SA (ACR.DE) Stock Fundamental Analysis
FRA:ACR - FR0000120404 - Common Stock
41.75 EUR
+0.9 (+2.2%)
We assign a fundamental rating of 5 out of 10 to ACR. ACR was compared to 51 industry peers in the Hotels, Restaurants & Leisure industry. ACR has only an average score on both its financial health and profitability. ACR has a correct valuation and a medium 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.
The reported operating cash flow has been mixed in the past 5 years: ACR reported negative operating cash flow in multiple years.
1.2 Ratios
With a decent Return On Assets value of 4.62%, ACR is doing good in the industry, outperforming 60.78% of the companies in the same industry.
The Return On Equity of ACR (12.57%) is better than 70.59% of its industry peers.
ACR has a Return On Invested Capital (7.63%) which is in line with its industry peers.
Measured over the past 3 years, the Average Return On Invested Capital for ACR is significantly below the industry average of 11.20%.
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
Looking at the Profit Margin, with a value of 9.64%, ACR is in the better half of the industry, outperforming 68.63% of the companies in the same industry.
In the last couple of years the Profit Margin of ACR has remained more or less at the same level.
ACR has a better Operating Margin (14.68%) than 66.67% of its industry peers.
ACR's Operating Margin has improved in the last couple of years.
ACR has a Gross Margin of 97.62%. This is amongst the best in the industry. ACR outperforms 98.04% 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
ACR has a Return on Invested Capital (ROIC), which is just above the Cost of Capital (WACC), which means it is creating some value.
The number of shares outstanding for ACR has been reduced compared to 1 year ago.
ACR has less shares outstanding than it did 5 years ago.
The debt/assets ratio for ACR is higher compared to a year ago.
2.2 Solvency
Based on the Altman-Z score of 1.59, we must say that ACR is in the distress zone and has some risk of bankruptcy.
ACR has a Altman-Z score (1.59) which is in line with 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 of 7.09. This is comparable to the rest of the industry: ACR outperforms 50.98% of its industry peers.
ACR has a Debt/Equity ratio of 0.92. This is a neutral value indicating ACR is somewhat dependend on debt financing.
ACR's Debt to Equity ratio of 0.92 is in line compared to the rest of the industry. ACR outperforms 58.82% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.59 |
ROIC/WACC1.18
WACC6.45%
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 66.67% of its industry peers.
A Quick Ratio of 1.11 indicates that ACR should not have too much problems paying its short term obligations.
ACR has a Quick ratio of 1.11. This is in the better half of the industry: ACR outperforms 68.63% 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.
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
ACR is expected to show quite a strong growth in Earnings Per Share. In the coming years, the EPS will grow by 11.25% yearly.
ACR 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.
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
The Price/Earnings ratio is 17.92, which indicates a rather expensive current valuation of ACR.
80.39% of the companies in the same industry are more expensive than ACR, based on the Price/Earnings ratio.
When comparing the Price/Earnings ratio of ACR to the average of the S&P500 Index (27.07), we can say ACR is valued slightly cheaper.
With a Price/Forward Earnings ratio of 16.16, ACR is valued correctly.
Compared to the rest of the industry, the Price/Forward Earnings ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 70.59% of the companies listed in the same industry.
Compared to an average S&P500 Price/Forward Earnings ratio of 22.59, ACR is valued a bit cheaper.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 17.92 | ||
| Fwd PE | 16.16 |
4.2 Price Multiples
ACR's Enterprise Value to EBITDA ratio is in line with the industry average.
ACR's Price/Free Cash Flow ratio is in line with the industry average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 16.99 | ||
| EV/EBITDA | 10.8 |
4.3 Compensation for Growth
The decent profitability rating of ACR may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)0.94
EPS Next 2Y5.29%
EPS Next 3Y8.45%
5. Dividend
5.1 Amount
ACR has a Yearly Dividend Yield of 3.07%. Purely for dividend investing, there may be better candidates out there.
ACR's Dividend Yield is rather good when compared to the industry average which is at 2.97. ACR pays more dividend than 84.31% of the companies in the same industry.
Compared to an average S&P500 Dividend Yield of 2.46, ACR pays a bit more dividend than the S&P500 average.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.07% |
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 2Y5.29%
EPS Next 3Y8.45%
FRA:ACR (9/9/2025, 7:00:00 PM)
41.75
+0.9 (+2.2%)
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 Cap10.23B
Analysts83.85
Price Target53.72 (28.67%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 3.07% |
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)-2.3%
PT rev (3m)1.15%
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 | 17.92 | ||
| Fwd PE | 16.16 | ||
| P/S | 1.8 | ||
| P/FCF | 16.99 | ||
| P/OCF | 12.9 | ||
| P/B | 2.35 | ||
| P/tB | N/A | ||
| EV/EBITDA | 10.8 |
EPS(TTM)2.33
EY5.58%
EPS(NY)2.58
Fwd EY6.19%
FCF(TTM)2.46
FCFY5.89%
OCF(TTM)3.24
OCFY7.75%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)0.94
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
WACC6.45%
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%