(AC) Accor S. A. - Overview
Exchange: PA •
Country: France •
Currency: EUR •
Type: Common Stock •
ISIN: FR0000120404
Stock:
Total Rating 41
Risk 76
Buy Signal -0.04
| Risk 5d forecast | |
|---|---|
| Volatility | 21.9% |
| Relative Tail Risk | -3.63% |
| Reward TTM | |
|---|---|
| Sharpe Ratio | 0.21 |
| Alpha | -9.80 |
| Character TTM | |
|---|---|
| Beta | 1.092 |
| Beta Downside | 1.173 |
| Drawdowns 3y | |
|---|---|
| Max DD | 28.42% |
| CAGR/Max DD | 0.77 |
Description: AC Accor S. A.
Accor SA operates a chain of hotels worldwide. It operates through Premium, Midscale and Economy; and Luxury & Lifestyle segments. The Premium, Midscale and Economy segment includes the Ibis, Novotel, Mercure, Swissôtel, Mövenpick, and Pullman brands operating in Europe and North Africa, the Middle East, Africa, the Asia-Pacific, the Americas, and China. Its Luxury & Lifestyle segment includes the Raffles and Fairmont, Sofitel, MGallery and Emblems, and Ennismore brands. The company also owns, leases, manages, and franchises hotels. In addition, it provides discount card programs; catering and event management; digital, online hotel booking, and concierge services; and other services in events, fine dining, and entertainment, as well as rental of luxury private residences; and operation of performance venues and coworking spaces. Further, the company offers hotel management, procurement, cash management, IT, and advertising services, as well as various advisory services. Accor SA was incorporated in 1960 and is headquartered in Issy-les-Moulineaux, France.
Piotroski VR‑10 (Strict, 0-10) 5.5
| Net Income: 1.09b TTM > 0 and > 6% of Revenue |
| FCF/TA: 0.05 > 0.02 and ΔFCF/TA -1.64 > 1.0 |
| NWC/Revenue: 1.17% < 20% (prev -0.59%; Δ 1.77% < -1%) |
| CFO/TA 0.15 > 3% & CFO 1.79b > Net Income 1.09b |
| Net Debt (3.08b) to EBITDA (2.34b): 1.31 < 3 |
| Current Ratio: 1.05 > 1.5 & < 3 |
| Outstanding Shares: last quarter (314.8m) vs 12m ago 24.78% < -2% |
| Gross Margin: 47.90% > 18% (prev 0.45%; Δ 4745 % > 0.5%) |
| Asset Turnover: 97.74% > 50% (prev 71.94%; Δ 25.79% > 0%) |
| Interest Coverage Ratio: 5.49 > 6 (EBITDA TTM 2.34b / Interest Expense TTM 305.0m) |
Altman Z'' 1.34
| A: 0.01 (Total Current Assets 2.90b - Total Current Liabilities 2.77b) / Total Assets 11.74b |
| B: 0.04 (Retained Earnings 449.0m / Total Assets 11.74b) |
| C: 0.15 (EBIT TTM 1.67b / Avg Total Assets 11.51b) |
| D: 0.15 (Book Value of Equity 1.15b / Total Liabilities 7.46b) |
| Altman-Z'' Score: 1.34 = BB |
Beneish M -3.24
| DSRI: 0.53 (Receivables 864.0m/1.17b, Revenue 11.24b/8.11b) |
| GMI: 0.93 (GM 47.90% / 44.65%) |
| AQI: 1.03 (AQ_t 0.67 / AQ_t-1 0.66) |
| SGI: 1.39 (Revenue 11.24b / 8.11b) |
| TATA: -0.06 (NI 1.09b - CFO 1.79b) / TA 11.74b) |
| Beneish M-Score: -3.24 (Cap -4..+1) = AA |
What is the price of AC shares?
As of March 01, 2026, the stock is trading at EUR 49.26 with a total of 1,597,921 shares traded.
Over the past week, the price has changed by +1.61%, over one month by +6.46%, over three months by +5.66% and over the past year by +5.27%.
Over the past week, the price has changed by +1.61%, over one month by +6.46%, over three months by +5.66% and over the past year by +5.27%.
Is AC a buy, sell or hold?
Accor S. A. has no consensus analysts rating.
What are the forecasts/targets for the AC price?
| Issuer | Target | Up/Down from current |
|---|---|---|
| Wallstreet Target Price | 56.1 | 13.8% |
| Analysts Target Price | - | - |
AC Fundamental Data Overview February 23, 2026
Market Cap USD = 13.43b (11.35b EUR * 1.1832 EUR.USD)
P/E Trailing = 21.6429
P/E Forward = 15.9236
P/S = 2.0128
P/B = 2.6513
P/EG = 1.0752
Revenue TTM = 11.24b EUR
EBIT TTM = 1.67b EUR
EBITDA TTM = 2.34b EUR
Long Term Debt = 3.12b EUR (from longTermDebt, last quarter)
Short Term Debt = 420.0m EUR (from shortTermDebt, last quarter)
Debt = 4.28b EUR (from shortLongTermDebtTotal, two quarters ago)
Net Debt = 3.08b EUR (calculated as Total Debt 4.28b - CCE 1.21b)
Enterprise Value = 14.43b EUR (11.35b + Debt 4.28b - CCE 1.21b)
Interest Coverage Ratio = 5.49 (Ebit TTM 1.67b / Interest Expense TTM 305.0m)
EV/FCF = 26.67x (Enterprise Value 14.43b / FCF TTM 541.0m)
FCF Yield = 3.75% (FCF TTM 541.0m / Enterprise Value 14.43b)
FCF Margin = 4.81% (FCF TTM 541.0m / Revenue TTM 11.24b)
Net Margin = 9.73% (Net Income TTM 1.09b / Revenue TTM 11.24b)
Gross Margin = 47.90% ((Revenue TTM 11.24b - Cost of Revenue TTM 5.86b) / Revenue TTM)
Gross Margin QoQ = none% (prev 21.31%)
Tobins Q-Ratio = 1.23 (Enterprise Value 14.43b / Total Assets 11.74b)
Interest Expense / Debt = 2.17% (Interest Expense 93.0m / Debt 4.28b)
Taxrate = 25.70% (83.0m / 323.0m)
NOPAT = 1.24b (EBIT 1.67b * (1 - 25.70%))
Current Ratio = 1.05 (Total Current Assets 2.90b / Total Current Liabilities 2.77b)
Debt / Equity = 1.00 (Debt 4.28b / totalStockholderEquity, last quarter 4.29b)
Debt / EBITDA = 1.31 (Net Debt 3.08b / EBITDA 2.34b)
Debt / FCF = 5.69 (Net Debt 3.08b / FCF TTM 541.0m)
Total Stockholder Equity = 4.54b (last 4 quarters mean from totalStockholderEquity)
RoA = 9.51% (Net Income 1.09b / Total Assets 11.74b)
RoE = 24.11% (Net Income TTM 1.09b / Total Stockholder Equity 4.54b)
RoCE = 21.86% (EBIT 1.67b / Capital Employed (Equity 4.54b + L.T.Debt 3.12b))
RoIC = 15.85% (NOPAT 1.24b / Invested Capital 7.84b)
WACC = 7.66% (E(11.35b)/V(15.63b) * Re(9.94%) + D(4.28b)/V(15.63b) * Rd(2.17%) * (1-Tc(0.26)))
Discount Rate = 9.94% (= CAPM, Blume Beta Adj.)
Shares Correlation 3-Years: 33.33 | Cagr: 11.71%
[DCF] Terminal Value 71.81% ; FCFF base≈606.2m ; Y1≈397.9m ; Y5≈181.6m
[DCF] Fair Price = 3.00 (EV 3.78b - Net Debt 3.08b = Equity 703.3m / Shares 234.1m; r=7.66% [WACC]; 5y FCF grow -40.0% → 2.90% )
EPS Correlation: 50.24 | EPS CAGR: 119.8% | SUE: 0.0 | # QB: 0
Revenue Correlation: 79.94 | Revenue CAGR: 54.49% | SUE: -0.04 | # QB: 0
EPS current Year (2026-12-31): EPS=2.38 | Chg7d=-0.108 | Chg30d=-0.100 | Revisions Net=-7 | Growth EPS=+48.1% | Growth Revenue=+5.8%
EPS next Year (2027-12-31): EPS=2.79 | Chg7d=-0.118 | Chg30d=-0.113 | Revisions Net=-4 | Growth EPS=+17.0% | Growth Revenue=+5.6%
[Analyst] Revisions Ratio: -0.78 (1 Up / 8 Down within 30d for Current Year)
[Growth] Implied Growth Rate = 5.3% (Discount Rate 9.9% - Earnings Yield 4.6%)
[Growth] Growth Spread = +0.3% (Analyst 5.6% - Implied 5.3%)
P/E Trailing = 21.6429
P/E Forward = 15.9236
P/S = 2.0128
P/B = 2.6513
P/EG = 1.0752
Revenue TTM = 11.24b EUR
EBIT TTM = 1.67b EUR
EBITDA TTM = 2.34b EUR
Long Term Debt = 3.12b EUR (from longTermDebt, last quarter)
Short Term Debt = 420.0m EUR (from shortTermDebt, last quarter)
Debt = 4.28b EUR (from shortLongTermDebtTotal, two quarters ago)
Net Debt = 3.08b EUR (calculated as Total Debt 4.28b - CCE 1.21b)
Enterprise Value = 14.43b EUR (11.35b + Debt 4.28b - CCE 1.21b)
Interest Coverage Ratio = 5.49 (Ebit TTM 1.67b / Interest Expense TTM 305.0m)
EV/FCF = 26.67x (Enterprise Value 14.43b / FCF TTM 541.0m)
FCF Yield = 3.75% (FCF TTM 541.0m / Enterprise Value 14.43b)
FCF Margin = 4.81% (FCF TTM 541.0m / Revenue TTM 11.24b)
Net Margin = 9.73% (Net Income TTM 1.09b / Revenue TTM 11.24b)
Gross Margin = 47.90% ((Revenue TTM 11.24b - Cost of Revenue TTM 5.86b) / Revenue TTM)
Gross Margin QoQ = none% (prev 21.31%)
Tobins Q-Ratio = 1.23 (Enterprise Value 14.43b / Total Assets 11.74b)
Interest Expense / Debt = 2.17% (Interest Expense 93.0m / Debt 4.28b)
Taxrate = 25.70% (83.0m / 323.0m)
NOPAT = 1.24b (EBIT 1.67b * (1 - 25.70%))
Current Ratio = 1.05 (Total Current Assets 2.90b / Total Current Liabilities 2.77b)
Debt / Equity = 1.00 (Debt 4.28b / totalStockholderEquity, last quarter 4.29b)
Debt / EBITDA = 1.31 (Net Debt 3.08b / EBITDA 2.34b)
Debt / FCF = 5.69 (Net Debt 3.08b / FCF TTM 541.0m)
Total Stockholder Equity = 4.54b (last 4 quarters mean from totalStockholderEquity)
RoA = 9.51% (Net Income 1.09b / Total Assets 11.74b)
RoE = 24.11% (Net Income TTM 1.09b / Total Stockholder Equity 4.54b)
RoCE = 21.86% (EBIT 1.67b / Capital Employed (Equity 4.54b + L.T.Debt 3.12b))
RoIC = 15.85% (NOPAT 1.24b / Invested Capital 7.84b)
WACC = 7.66% (E(11.35b)/V(15.63b) * Re(9.94%) + D(4.28b)/V(15.63b) * Rd(2.17%) * (1-Tc(0.26)))
Discount Rate = 9.94% (= CAPM, Blume Beta Adj.)
Shares Correlation 3-Years: 33.33 | Cagr: 11.71%
[DCF] Terminal Value 71.81% ; FCFF base≈606.2m ; Y1≈397.9m ; Y5≈181.6m
[DCF] Fair Price = 3.00 (EV 3.78b - Net Debt 3.08b = Equity 703.3m / Shares 234.1m; r=7.66% [WACC]; 5y FCF grow -40.0% → 2.90% )
EPS Correlation: 50.24 | EPS CAGR: 119.8% | SUE: 0.0 | # QB: 0
Revenue Correlation: 79.94 | Revenue CAGR: 54.49% | SUE: -0.04 | # QB: 0
EPS current Year (2026-12-31): EPS=2.38 | Chg7d=-0.108 | Chg30d=-0.100 | Revisions Net=-7 | Growth EPS=+48.1% | Growth Revenue=+5.8%
EPS next Year (2027-12-31): EPS=2.79 | Chg7d=-0.118 | Chg30d=-0.113 | Revisions Net=-4 | Growth EPS=+17.0% | Growth Revenue=+5.6%
[Analyst] Revisions Ratio: -0.78 (1 Up / 8 Down within 30d for Current Year)
[Growth] Implied Growth Rate = 5.3% (Discount Rate 9.9% - Earnings Yield 4.6%)
[Growth] Growth Spread = +0.3% (Analyst 5.6% - Implied 5.3%)