(AC) Accor S. A. - Overview
Sector: Consumer Cyclical | Industry: Lodging | Exchange: PA (France) | Market Cap: 10.452m EUR | Total Return: -6.1% in 12m
Hotels, Hospitality Services, Event Management, Coworking Spaces
Total Rating 42
Safety 66
Buy Signal -0.99
Lodging
Industry Rotation: -8.6
Industry Rotation: -8.6
Market Cap:
12.2B
Avg Turnover: 35.0M
Avg Turnover: 35.0M
Risk 3d forecast
Volatility25.3%
VaR 5th Pctl4.37%
VaR vs Median4.78%
Reward TTM
Sharpe Ratio-0.09
Rel. Str. IBD23
Rel. Str. Peer Group31.5
Character TTM
Beta0.838
Beta Downside0.684
Hurst Exponent0.541
Drawdowns 3y
Max DD28.42%
CAGR/Max DD0.43
CAGR/Mean DD1.69
Warnings
Share dilution 24.8% YoY
Choppy
Tailwinds
No distinct edge detected
Description: AC Accor S. A.
Accor S.A. is a global hospitality operator headquartered in France, managing an expansive portfolio that spans the economy, midscale, premium, and luxury segments. Its brand architecture includes well-known names such as Ibis, Novotel, Mercure, Fairmont, and Raffles. The company utilizes an asset-light business model, primarily generating revenue through management and franchise fees rather than direct property ownership.
Beyond traditional lodging, the group provides integrated services including catering, digital booking platforms, coworking spaces, and loyalty programs. This diversification mirrors a broader trend in the Hotels, Resorts & Cruise Lines sector toward high-margin service fees and lifestyle-oriented experiences. Investors may find it useful to examine ValueRay for deeper insights into these operational segments.
Operational reach extends across Europe, North Africa, the Middle East, Asia-Pacific, and the Americas. Accor also functions as a service provider for the broader industry, offering procurement, IT infrastructure, and advertising support to third-party hotel owners.
- Global tourism recovery and business travel demand drive RevPAR growth across key regions
- Asset-light transition to management and franchise fees improves operating margins and cash flow
- Luxury and Lifestyle segment expansion increases exposure to high-margin premium hospitality markets
- Rising interest rates and inflation pressure labor costs and discretionary consumer travel spending
Piotroski VR‑10 (Strict)
6.5
| Net Income: 1.05b TTM > 0 and > 6% of Revenue |
| FCF/TA: 0.08 > 0.02 and ΔFCF/TA 1.96 > 1.0 |
| NWC/Revenue: 1.19% < 20% (prev -0.59%; Δ 1.78% < -1%) |
| CFO/TA 0.13 > 3% & CFO 1.57b > Net Income 1.05b |
| Net Debt (3.09b) to EBITDA (2.34b): 1.32 < 3 |
| Current Ratio: 1.05 > 1.5 & < 3 |
| Outstanding Shares: last quarter (314.8m) vs 12m ago 24.78% < -2% |
| Gross Margin: 43.48% > 18% (prev 0.45%; Δ 4.30k% > 0.5%) |
| Asset Turnover: 97.74% > 50% (prev 71.94%; Δ 25.79% > 0%) |
| Interest Coverage Ratio: 5.60 > 6 (EBITDA TTM 2.34b / Interest Expense TTM 299.0m) |
Altman Z''
2.03
| A: 0.01 (Total Current Assets 2.91b - Total Current Liabilities 2.77b) / Total Assets 11.74b |
| B: 0.17 (Retained Earnings 2.04b / Total Assets 11.74b) |
| C: 0.15 (EBIT TTM 1.67b / Avg Total Assets 11.51b) |
| D: 0.39 (Book Value of Equity 2.77b / Total Liabilities 7.03b) |
| Altman-Z'' Score: 2.03 = BBB |
Beneish M
-2.94
| DSRI: 0.77 (Receivables 1.25b/1.17b, Revenue 11.24b/8.11b) |
| GMI: 1.03 (GM 43.48% / 44.65%) |
| AQI: 1.03 (AQ_t 0.67 / AQ_t-1 0.66) |
| SGI: 1.39 (Revenue 11.24b / 8.11b) |
| TATA: -0.04 (NI 1.05b - CFO 1.57b) / TA 11.74b) |
| Beneish M-Score: -2.94 (Cap -4..+1) = A |
What is the price of AC shares?
As of May 20, 2026, the stock is trading at EUR 43.41 with a total of 868,262 shares traded.
Over the past week, the price has changed by -0.66%, over one month by -4.32%, over three months by -10.18% and over the past year by -6.14%.
Over the past week, the price has changed by -0.66%, over one month by -4.32%, over three months by -10.18% and over the past year by -6.14%.
Is AC a buy, sell or hold?
Accor S. A. has no consensus analysts rating.
What are the forecasts/targets for the AC price?
| Analysts Target Price | - | - |
Accor S. A. (AC) - Fundamental Data Overview
as of 16 May 2026
Market Cap USD = 12.15b (10.45b EUR * 1.1626 EUR.USD)P/E Trailing = 27.6584
P/E Forward = 19.5695
P/S = 1.8534
P/B = 2.4221
P/EG = 1.2004
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 = 641.0m EUR (from shortTermDebt, last quarter)
Debt = 4.30b EUR (from shortLongTermDebtTotal, last quarter)
Net Debt = 3.09b EUR (from netDebt column, last quarter)
Enterprise Value = 13.54b EUR (10.45b + Debt 4.30b - CCE 1.21b)
Interest Coverage Ratio = 5.60 (Ebit TTM 1.67b / Interest Expense TTM 299.0m)
EV/FCF = 14.05x (Enterprise Value 13.54b / FCF TTM 964.0m)
FCF Yield = 7.12% (FCF TTM 964.0m / Enterprise Value 13.54b)
FCF Margin = 8.57% (FCF TTM 964.0m / Revenue TTM 11.24b)
Net Margin = 9.38% (Net Income TTM 1.05b / Revenue TTM 11.24b)
Gross Margin = 43.48% ((Revenue TTM 11.24b - Cost of Revenue TTM 6.36b) / Revenue TTM)
Gross Margin QoQ = 82.83% (prev 21.31%)
Tobins Q-Ratio = 1.15 (Enterprise Value 13.54b / Total Assets 11.74b)
Interest Expense / Debt = 2.03% (Interest Expense 87.0m / Debt 4.30b)
Taxrate = 25.70% (83.0m / 323.0m)
NOPAT = 1.24b (EBIT 1.67b * (1 - 25.70%))
Current Ratio = 1.05 (Total Current Assets 2.91b / Total Current Liabilities 2.77b)
Debt / Equity = 1.00 (Debt 4.30b / totalStockholderEquity, last quarter 4.29b)
Debt / EBITDA = 1.32 (Net Debt 3.09b / EBITDA 2.34b)
Debt / FCF = 3.21 (Net Debt 3.09b / FCF TTM 964.0m)
Total Stockholder Equity = 4.54b (last 4 quarters mean from totalStockholderEquity)
RoA = 9.17% (Net Income 1.05b / Total Assets 11.74b)
RoE = 23.25% (Net Income TTM 1.05b / Total Stockholder Equity 4.54b)
RoCE = 21.86% (EBIT 1.67b / Capital Employed (Equity 4.54b + L.T.Debt 3.12b))
RoIC = 15.80% (NOPAT 1.24b / Invested Capital 7.87b)
WACC = 6.77% (E(10.45b)/V(14.75b) * Re(8.93%) + D(4.30b)/V(14.75b) * Rd(2.03%) * (1-Tc(0.26)))
Discount Rate = 8.93% (= CAPM, Blume Beta Adj.)
Shares (quarterly) Correlation: 4.49 | Cagr: 8.32%
[DCF] Terminal Value 85.73% ; FCFF base≈860.0m ; Y1≈1.06b ; Y5≈1.81b
[DCF] Fair Price = 164.1 (EV 41.61b - Net Debt 3.09b = Equity 38.52b / Shares 234.7m; r=6.77% [WACC]; 5y FCF grow 25.0% → 3.0% )
EPS Correlation: 71.39 | EPS CAGR: 85.91% | SUE: N/A | # QB: 0
Revenue Correlation: 77.89 | Revenue CAGR: 73.83% | SUE: -0.04 | # QB: 0
EPS current Year (2026-12-31): EPS=2.23 | Chg30d=-2.15% | Revisions=-47% | GrowthEPS=+38.6% | GrowthRev=+3.1%
EPS next Year (2027-12-31): EPS=2.66 | Chg30d=-1.39% | Revisions=-57% | GrowthEPS=+19.1% | GrowthRev=+7.1%
[Analyst] Revisions Ratio: -57%