ACCOR SA (ACR.DE) Stock Fundamental Analysis
Europe - Frankfurt Stock Exchange - FRA:ACR - FR0000120404 - Common Stock
46.18 EUR
-0.4 (-0.86%)
Overall ACR gets a fundamental rating of 5 out of 10. We evaluated ACR against 60 industry peers in the Hotels, Restaurants & Leisure industry. ACR has an average financial health and profitability rating. 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.
Of the past 5 years ACR 4 years were profitable.
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
ACR's Return On Assets of 4.62% is in line compared to the rest of the industry. ACR outperforms 55.00% of its industry peers.
With a decent Return On Equity value of 12.57%, ACR is doing good in the industry, outperforming 70.00% 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 50.00% of the companies in the same industry.
The Average Return On Invested Capital over the past 3 years for ACR is significantly below the industry average of 12.02%.
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 better Profit Margin (9.64%) than 66.67% of its industry peers.
In the last couple of years the Profit Margin of ACR has remained more or less at the same level.
The Operating Margin of ACR (14.68%) is better than 66.67% of its industry peers.
In the last couple of years the Operating Margin of ACR has grown nicely.
With an excellent Gross Margin value of 97.62%, ACR belongs to the best of the industry, outperforming 98.33% 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
The number of shares outstanding for ACR has been reduced compared to 5 years ago.
ACR has a worse debt/assets ratio than last year.
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.
With a Altman-Z score value of 1.68, ACR perfoms like the industry average, outperforming 51.67% of the companies in the same 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.
ACR has a Debt/Equity ratio of 0.92. This is a neutral value indicating ACR is somewhat dependend on debt financing.
The Debt to Equity ratio of ACR (0.92) is better than 68.33% of its industry peers.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Debt/Equity | 0.92 | ||
| Debt/FCF | 7.09 | ||
| Altman-Z | 1.68 |
ROIC/WACC1.14
WACC6.71%
2.3 Liquidity
A Current Ratio of 1.12 indicates that ACR should not have too much problems paying its short term obligations.
The Current ratio of ACR (1.12) is better than 71.67% of its industry peers.
A Quick Ratio of 1.11 indicates that ACR should not have too much problems paying its short term obligations.
With a decent Quick ratio value of 1.11, ACR is doing good in the industry, outperforming 75.00% 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.
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%.
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 3Y134.94%
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 11.69% on average per year.
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-5.32%
EPS Next 2Y3.88%
EPS Next 3Y7.67%
EPS Next 5Y11.69%
Revenue Next Year4.08%
Revenue Next 2Y4.93%
Revenue Next 3Y5.38%
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
Based on the Price/Earnings ratio of 19.82, the valuation of ACR can be described as rather expensive.
Based on the Price/Earnings ratio, ACR is valued a bit cheaper than 71.67% of the companies in the same industry.
Compared to an average S&P500 Price/Earnings ratio of 26.29, ACR is valued a bit cheaper.
The Price/Forward Earnings ratio is 18.37, which indicates a rather expensive current 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 68.33% of the companies listed in the same industry.
ACR is valuated rather cheaply when we compare the Price/Forward Earnings ratio to 23.51, which is the current average of the S&P500 Index.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.82 | ||
| Fwd PE | 18.37 |
4.2 Price Multiples
ACR's Enterprise Value to EBITDA ratio is a bit cheaper when compared to the industry. ACR is cheaper than 63.33% of the companies in the same industry.
The rest of the industry has a similar Price/Free Cash Flow ratio as ACR.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| P/FCF | 18.79 | ||
| EV/EBITDA | 11.72 |
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 2Y3.88%
EPS Next 3Y7.67%
5. Dividend
5.1 Amount
ACR has a Yearly Dividend Yield of 2.74%.
Compared to an average industry Dividend Yield of 2.59, ACR pays a bit more dividend than its industry peers.
ACR's Dividend Yield is comparable with the S&P500 average which is at 2.31.
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.74% |
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
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 2Y3.88%
EPS Next 3Y7.67%
FRA:ACR (12/8/2025, 7:00:00 PM)
46.18
-0.4 (-0.86%)
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 Cap11.31B
Revenue(TTM)5.67B
Net Income(TTM)547.00M
Analysts83.85
Price Target53.87 (16.65%)
Short Float %N/A
Short RatioN/A
Dividend
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| Dividend Yield | 2.74% |
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)0.13%
PT rev (3m)0.29%
EPS NQ rev (1m)N/A
EPS NQ rev (3m)N/A
EPS NY rev (1m)0.22%
EPS NY rev (3m)-1.7%
Revenue NQ rev (1m)N/A
Revenue NQ rev (3m)N/A
Revenue NY rev (1m)0.02%
Revenue NY rev (3m)-0.89%
Valuation
| Industry Rank | Sector Rank | ||
|---|---|---|---|
| PE | 19.82 | ||
| Fwd PE | 18.37 | ||
| P/S | 1.99 | ||
| P/FCF | 18.79 | ||
| P/OCF | 14.27 | ||
| P/B | 2.6 | ||
| P/tB | N/A | ||
| EV/EBITDA | 11.72 |
EPS(TTM)2.33
EY5.05%
EPS(NY)2.51
Fwd EY5.44%
FCF(TTM)2.46
FCFY5.32%
OCF(TTM)3.24
OCFY7.01%
SpS23.16
BVpS17.76
TBVpS-4.1
PEG (NY)N/A
PEG (5Y)1.03
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 | 1.68 |
F-Score7
WACC6.71%
ROIC/WACC1.14
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-5.32%
EPS Next 2Y3.88%
EPS Next 3Y7.67%
EPS Next 5Y11.69%
Revenue 1Y (TTM)6.43%
Revenue growth 3Y36.5%
Revenue growth 5Y6.72%
Sales Q2Q%2.54%
Revenue Next Year4.08%
Revenue Next 2Y4.93%
Revenue Next 3Y5.38%
Revenue Next 5Y5.95%
EBIT growth 1Y10.77%
EBIT growth 3YN/A
EBIT growth 5Y9.4%
EBIT Next Year44.16%
EBIT Next 3Y19.57%
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.
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 19.82 and the Price/Book (PB) ratio is 2.6.
Is the dividend of ACCOR SA sustainable?
The dividend rating of ACCOR SA (ACR.DE) is 5 / 10 and the dividend payout ratio is 55.39%.