ACCOR SA (ACR.DE) Stock Fundamental Analysis

FRA:ACR • FR0000120404

48.11 EUR
-0.76 (-1.56%)
Last: Feb 24, 2026, 07:00 PM
Overview Stock Chart Technical Analysis Fundamental Analysis Analyst Ratings Earnings Estimates Financials Ownership
Fundamental Rating

5

Taking everything into account, ACR scores 5 out of 10 in our fundamental rating. ACR was compared to 57 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.


Dividend Valuation Growth Profitability Health

6

1. Profitability

1.1 Basic Checks

  • In the past year ACR was profitable.
  • 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.
ACR.DE Yearly Net Income VS EBIT VS OCF VS FCFACR.DE Yearly Net Income VS EBIT VS OCF VS FCFYearly Net Income VS EBIT VS OCF VS FCF 2016 2017 2018 2019 2020 2021 2022 2023 2024 0 1B -1B 2B -2B

1.2 Ratios

  • ACR has a Return On Assets (4.62%) which is comparable to the rest of the industry.
  • With a decent Return On Equity value of 12.57%, ACR is doing good in the industry, outperforming 70.18% of the companies in the same industry.
  • The Return On Invested Capital of ACR (7.63%) is comparable to the rest of the industry.
  • ACR had an Average Return On Invested Capital over the past 3 years of 6.13%. This is significantly below the industry average of 11.95%.
  • The 3 year average ROIC (6.13%) for ACR is below the current ROIC(7.63%), indicating increased profibility in the last year.
Industry RankSector 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
ACR.DE Yearly ROA, ROE, ROICACR.DE Yearly ROA, ROE, ROICYearly ROA, ROE, ROIC 2016 2017 2018 2019 2020 2021 2022 2023 2024 0 20 -20 -40

1.3 Margins

  • The Profit Margin of ACR (9.64%) is better than 68.42% of its industry peers.
  • In the last couple of years the Profit Margin of ACR has remained more or less at the same level.
  • With a decent Operating Margin value of 14.68%, ACR is doing good in the industry, outperforming 68.42% of the companies in the same industry.
  • ACR's Operating Margin has improved in the last couple of years.
  • With an excellent Gross Margin value of 97.62%, ACR belongs to the best 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 RankSector 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%
ACR.DE Yearly Profit, Operating, Gross MarginsACR.DE Yearly Profit, Operating, Gross MarginsYearly Profit, Operating, Gross Margins 2016 2017 2018 2019 2020 2021 2022 2023 2024 0 50 -50 -100

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ROAROEROICOperating and Profit MarginShow most profitable peers

4

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.
  • The number of shares outstanding for ACR has been reduced compared to 5 years ago.
  • The debt/assets ratio for ACR is higher compared to a year ago.
ACR.DE Yearly Shares OutstandingACR.DE Yearly Shares OutstandingYearly Shares Outstanding 2016 2017 2018 2019 2020 2021 2022 2023 2024 50M 100M 150M 200M 250M
ACR.DE Yearly Total Debt VS Total AssetsACR.DE Yearly Total Debt VS Total AssetsYearly Total Debt VS Total Assets 2016 2017 2018 2019 2020 2021 2022 2023 2024 2B 4B 6B 8B 10B

2.2 Solvency

  • Based on the Altman-Z score of 1.68, we must say that ACR is in the distress zone and has some risk of bankruptcy.
  • The Altman-Z score of ACR (1.68) 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's Debt to FCF ratio of 7.09 is in line compared to the rest of the industry. ACR outperforms 49.12% 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.
  • Looking at the Debt to Equity ratio, with a value of 0.92, ACR is in the better half of the industry, outperforming 68.42% of the companies in the same industry.
Industry RankSector Rank
Debt/Equity 0.92
Debt/FCF 7.09
Altman-Z 1.68
ROIC/WACC1.13
WACC6.77%
ACR.DE Yearly LT Debt VS Equity VS FCFACR.DE Yearly LT Debt VS Equity VS FCFYearly LT Debt VS Equity VS FCF 2016 2017 2018 2019 2020 2021 2022 2023 2024 0 2B -2B 4B 6B

2.3 Liquidity

  • A Current Ratio of 1.12 indicates that ACR should not have too much problems paying its short term obligations.
  • ACR has a better Current ratio (1.12) than 75.44% 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.
  • The Quick ratio of ACR (1.11) is better than 77.19% of its industry peers.
Industry RankSector Rank
Current Ratio 1.12
Quick Ratio 1.11
ACR.DE Yearly Current Assets VS Current LiabilitesACR.DE Yearly Current Assets VS Current LiabilitesYearly Current Assets VS Current Liabilites 2016 2017 2018 2019 2020 2021 2022 2023 2024 1B 2B 3B

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WACCDebt/EquityHow to determine the health of a companyAltman-Z scoreShow peers with great health

5

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.
  • The Revenue has been growing slightly by 6.43% in the past 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

  • Based on estimates for the next years, ACR will show a quite strong growth in Earnings Per Share. The EPS will grow by 12.17% on average per year.
  • The Revenue is expected to grow by 5.75% on average over the next years.
EPS Next Y-8.19%
EPS Next 2Y2.85%
EPS Next 3Y7.12%
EPS Next 5Y12.17%
Revenue Next Year3.62%
Revenue Next 2Y4.67%
Revenue Next 3Y5.18%
Revenue Next 5Y5.75%

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.
ACR.DE Yearly Revenue VS EstimatesACR.DE Yearly Revenue VS EstimatesYearly Revenue VS Estimates 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 2B 4B 6B 8B
ACR.DE Yearly EPS VS EstimatesACR.DE Yearly EPS VS EstimatesYearly EPS VS Estimates 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 0 2 -2 4 -4

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Find the best growth stocksShow best growing peers

4

4. Valuation

4.1 Price/Earnings Ratio

  • A Price/Earnings ratio of 20.65 indicates a rather expensive valuation of ACR.
  • Compared to the rest of the industry, the Price/Earnings ratio of ACR indicates a somewhat cheap valuation: ACR is cheaper than 71.93% of the companies listed in the same industry.
  • The average S&P500 Price/Earnings ratio is at 26.98. ACR is valued slightly cheaper when compared to this.
  • ACR is valuated rather expensively with a Price/Forward Earnings ratio of 19.52.
  • ACR's Price/Forward Earnings ratio is a bit cheaper when compared to the industry. ACR is cheaper than 63.16% of the companies in the same industry.
  • The average S&P500 Price/Forward Earnings ratio is at 28.01. ACR is valued slightly cheaper when compared to this.
Industry RankSector Rank
PE 20.65
Fwd PE 19.52
ACR.DE Price Earnings VS Forward Price EarningsACR.DE Price Earnings VS Forward Price Earnings ChartPrice Earnings - Forward Price Earnings PE FPE 5 10 15 20 25

4.2 Price Multiples

  • Based on the Enterprise Value to EBITDA ratio, ACR is valued a bit cheaper than 63.16% of the companies in the same industry.
  • ACR's Price/Free Cash Flow ratio is in line with the industry average.
Industry RankSector Rank
P/FCF 18.76
EV/EBITDA 11.7
ACR.DE Per share dataACR.DE EPS, Sales, OCF, FCF, BookValue per sharePer Share Data Per Share 0 5 10 15 20

4.3 Compensation for Growth

  • The decent profitability rating of ACR may justify a higher PE ratio.
PEG (NY)N/A
PEG (5Y)1.08
EPS Next 2Y2.85%
EPS Next 3Y7.12%

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Price/EarningsPrice/FCFFCF per shareEV/EBITDAPEG RATIOShow best valued peers

6

5. Dividend

5.1 Amount

  • ACR has a Yearly Dividend Yield of 2.55%.
  • ACR's Dividend Yield is rather good when compared to the industry average which is at 1.28. ACR pays more dividend than 80.70% of the companies in the same industry.
  • Compared to an average S&P500 Dividend Yield of 1.81, ACR pays a bit more dividend than the S&P500 average.
Industry RankSector Rank
Dividend Yield 2.55%

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
ACR.DE Yearly Dividends per shareACR.DE Yearly Dividends per shareYearly Dividends per share 2023 2024 2025 0.2 0.4 0.6 0.8 1

5.3 Sustainability

  • ACR pays out 55.39% of its income as dividend. 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 2Y2.85%
EPS Next 3Y7.12%
ACR.DE Yearly Income VS Free CF VS DividendACR.DE Yearly Income VS Free CF VS DividendYearly Income VS Free CF VS Dividend 2016 2017 2018 2019 2020 2021 2022 2023 2024 0 1B -1B 2B -2B
ACR.DE Dividend Payout.ACR.DE Dividend Payout, showing the Payout Ratio.ACR.DE Dividend Payout.PayoutRetained Earnings

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ACCOR SA

FRA:ACR (2/24/2026, 7:00:00 PM)

48.11

-0.76 (-1.56%)

Chartmill FA Rating
GICS IndustryGroupConsumer Services
GICS IndustryHotels, Restaurants & Leisure
Earnings (Last)10-22
Earnings (Next)02-19
Inst Owners64.64%
Inst Owner ChangeN/A
Ins Owners0.23%
Ins Owner ChangeN/A
Market Cap11.29B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts84.44
Price Target56.16 (16.73%)
Short Float %N/A
Short RatioN/A
Dividend
Industry RankSector Rank
Dividend Yield 2.55%
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)1.51%
PT rev (3m)4.34%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)0%
EPS NY rev (3m)-2.82%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)0%
Revenue NY rev (3m)-0.42%
Valuation
Industry RankSector Rank
PE 20.65
Fwd PE 19.52
P/S 1.99
P/FCF 18.76
P/OCF 14.24
P/B 2.6
P/tB N/A
EV/EBITDA 11.7
EPS(TTM)2.33
EY4.84%
EPS(NY)2.46
Fwd EY5.12%
FCF(TTM)2.56
FCFY5.33%
OCF(TTM)3.38
OCFY7.02%
SpS24.17
BVpS18.53
TBVpS-4.28
PEG (NY)N/A
PEG (5Y)1.08
Graham Number31.17
Profitability
Industry RankSector 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 RankSector 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 1.68
F-Score7
WACC6.77%
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-8.19%
EPS Next 2Y2.85%
EPS Next 3Y7.12%
EPS Next 5Y12.17%
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 5Y5.75%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year44.04%
EBIT Next 3Y19.52%
EBIT Next 5Y14.79%
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 20.65 and the Price/Book (PB) ratio is 2.6.


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%.