Accor SA (AC) AI Stock Analysis

• Market Cap: €10.50B
• Dividend Yield: 2.64%
• Average Volume (3M): 674.80K
• Price to Earnings (P/E): 29.9
• Beta (1Y): 1.32
• Revenue Growth: 6.43%
• EPS Growth: -5.77%
• Country: FR
• Employees: 19,423
• Sector: General
• Sector Strength: N/A
• Industry: Travel Lodging
• EPS (TTM): 0.85
• Shares Outstanding: 234,707,320
• 10 Day Avg. Volume: 612,113
• 30 Day Avg. Volume: 674,804
• PEG Ratio: -0.96
• Price to Book (P/B): 3.14
• Price to Sales (P/S): 2.38
• P/FCF Ratio: 21.94
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: €56.63
• Price Target Upside: 26.63% Upside
• Rating Consensus: Strong Buy
• Number of Analyst Covering: 8
• EPS Forecast (FY): 2.26
• Revenue Forecast (FY): €5.91B

• Rating: 56 Neutral
• Price Target: €46.00 ▲(2.86% Upside)
• Action: Reiterated Date: 03/03/26
• Date: Action: Reiterated 03/03/26

The score is driven primarily by decent but uneven financial performance (profitability and free cash flow positive, but a sharp reported revenue drop and higher leverage are key risks). Technicals are a meaningful drag with the stock trading below major moving averages, and valuation is mixed with a high P/E only partly offset by a moderate dividend yield.

Positive Factors

Profitability & margins

Sustained gross (~53%) and EBIT (~15%) margins in 2025 indicate underlying pricing power and operating leverage across Accor’s portfolio. Durable margins support cash generation, fund reinvestment and brand positioning, and signal structural recovery versus earlier loss-making periods.

Negative Factors

Elevated leverage

Debt-to-equity rising to ~1.0 reduces balance-sheet flexibility and increases interest-rate and refinancing exposure. Higher leverage can constrain capital allocation, limit M&A or buybacks, and heighten vulnerability to shocks over the next several quarters.

Accor SA Business Overview & Revenue Model

Company Description

Accor SA operates a chain of hotels. It operates through two segments, HotelServices, and Hotel Assets & Other. The company owns, operates, manages, and franchises hotels. It also provides digital services to independent hotel operators through D-...

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Accor SA operates a chain of hotels. It operates through two segments, HotelServices, and Hotel Assets & Other. The company owns, operates, manages, and franchises hotels. It also provides digital services to independent hotel operators through D-...

How the Company Makes Money

Accor generates revenue primarily through its hotel operations, which include room bookings, food and beverage services, and ancillary services such as meeting and event hosting. The company operates on a fee-based model, earning management fees f...

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Accor generates revenue primarily through its hotel operations, which include room bookings, food and beverage services, and ancillary services such as meeting and event hosting. The company operates on a fee-based model, earning management fees f...

Accor SA Financial Statement Overview

Breakdown	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	5.64B	5.61B	5.06B	4.22B	2.20B
Gross Profit	2.98B	2.74B	2.55B	1.82B	601.00M
EBITDA	1.20B	1.33B	1.08B	675.00M	22.00M
Net Income	449.00M	610.00M	633.00M	402.00M	50.00M
Balance Sheet
Total Assets	11.74B	12.06B	11.27B	11.71B	10.77B
Cash, Cash Equivalents and Short-Term Investments	1.21B	1.38B	1.28B	1.66B	1.67B
Total Debt	4.30B	3.74B	3.37B	4.34B	4.55B
Total Liabilities	7.03B	6.59B	5.96B	7.26B	7.17B
Stockholders Equity	4.29B	5.03B	3.93B	4.06B	3.28B
Cash Flow
Free Cash Flow	613.00M	440.00M	415.00M	385.00M	-343.00M
Operating Cash Flow	810.00M	733.00M	669.00M	496.00M	-263.00M
Investing Cash Flow	-345.00M	-358.00M	16.00M	-196.00M	-111.00M
Financing Cash Flow	-491.00M	-400.00M	-1.04B	-327.00M	-431.00M

Accor SA Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 44.72
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Negative

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For FR:AC, the sentiment is Positive. The current price of 44.72 is above the 20-day moving average (MA) of 41.52, below the 50-day MA of 44.91, and below the 200-day MA of 44.87, indicating a neutral trend. The MACD of -0.17 indicates Negative momentum. The RSI at 58.06 is Neutral, neither overbought nor oversold. The STOCH value of 84.38 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for FR:AC.

Accor SA Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
BAIN	66 Neutral	€3.97B	5.50	―	1.67%	8.20%	4.81%
CDA	65 Neutral	€1.28B	10.12	―	3.96%	12.76%	15.65%
ALLHB	58 Neutral	€180.31M	28.13	―	0.41%	-7.92%	-15.45%
AC	56 Neutral	€10.50B	29.95	15.99%	2.64%	6.43%	-5.77%
Sector *	55 Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
VAC	54 Neutral	€863.64M	23.27	―	―	2.68%	63.49%