Accor S. A. (AC) Fair Value & Analysis
Consumer Cyclical · FR · Market cap €11.2B · ISIN FR0000120404
What is Accor S. A. really worth?
A solid business, but trading 27% above our fair value of €36.87.
Strengths
Risks
For context
Fair value as of: Sep 1, 2026
From 26 valuation models · updated 4 days ago
Share price −0.9% over the past month.
What runs behind every stock
69 individual criteria per stock, every one traceable See the method →
What matters now
- Solid but not exceptional quality (55/100) and above fair value, neither a clear bargain nor a standout compounder.
- A fairly wide model range (€20.19 to €52.29) leaves room in how you read the outcome.
Price vs Fair Value (5 years)
White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Sep 1, 2026.
How to read this chart
60‑month range €18.61 – €51.62 · fair‑value band €20.19 – €52.29 · the €46.90 price screens above the €36.87 fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). 3 fiscal years are left out: there the valuation rested on only a fraction of the usual models. Dashed = 300-day average. As of Sep 1, 2026.
Analysis
Accor S. A. (AC) currently trades at €46.90, while our model-based Fair Value estimate is €36.87, implying the stock looks roughly 27.2% overvalued today. The Quality Score stands at 55/100 (solid quality), in the Consumer Cyclical sector. Bull case: the Growth Earnings group reads highest at a median of €37.93 per share, and 4 of the 26 models we run sit above the €46.90 price. Bear case: the Asset-Based group reads lowest at €12.16, and 22 of the 26 models stay below the price. Evidence for this calculation is high.
Over the trailing twelve months, Accor S. A. generated revenue of €5.6B at a net margin of 8.0%. Revenue declined 1.2% year over year. It earns a return on equity of 9.8%. Net debt stands at €3.1B. Fundamentals as of Sep 1, 2026
Our scenario range runs from €20.19 (bear case) to €52.29 (bull case); at €46.90, the current price sits within that range. Bear and bull are the same models run on conservative and optimistic assumptions (margins, growth, valuation multiples), so a plausible valuation range, not a price target. The share trades about 7% below its 52-week high and 25% above its 52-week low, currently above its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at −61% fair-value upside, at −21%, AC screens cheaper than that median.
Fair Value models
This estimate rests on fiscal year 2025 figures, and about 8 months have passed since. In that time the company retained roughly €0.1767 per share, which is 0.5 % of the fair value. The fair value deliberately does not add this in: the models value reported figures, not a projection.
Each model estimates fair value its own way; the Fair Value above is the evidence-weighted, family-balanced blend. Evidence (0–100) measures how completely this model’s inputs are available: well-fed models carry more weight in the blend. The spread across models is intentional, each one stresses a different value driver; dividend models, for instance, come out structurally low when payout is small. Every input is real reported data, nothing guessed.
All 26 models by family
Widest divergence: Growth Earnings (€37.93) versus Asset-Based (€12.16). Highest evidence: FCF DCF (78).
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Key figures & financial health
More key figures
Figures from reported company fundamentals · as of Sep 1, 2026. TTM = trailing twelve months.
Quality Score breakdown
Of which business quality 53 · Market factors (momentum, volatility) 60
Non-valuation factor families (profitability, growth, cashflow, financial strength, momentum …), each academically grounded. Valuation itself sits in the Fair Value and is deliberately excluded here to avoid double-counting.
All values are scores from 0 to 100 (100 = best against fixed, research-based bands), not percentages. The three market factors (momentum, 52-week proximity, low volatility) are displayed but carry zero weight in the headline number: market sentiment is not a business property.
About the company
Accor SA operates a chain of hotels worldwide. The company operates through Premium, Midscale and Economy; and Luxury & Lifestyle segments.
Full company description
Accor SA operates a chain of hotels worldwide. The company operates through Premium, Midscale and Economy; and Luxury & Lifestyle segments. Its 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. The company Luxury & Lifestyle segment includes the Raffles and Fairmont, Sofitel, MGallery and Emblems, and Ennismore brands. It also owns, leases, manages, and franchises hotels. In addition, the company provides discount card programs; catering and event management; digital, hotel booking, and concierge services; and other services in events, fine dining, and entertainment, as well as operation of performance venues and coworking spaces. Further, it offers hotel management, personnel, procurement, treasury and management, IT, advertising, and other advice services. Accor SA was incorporated in 1960 and is headquartered in Issy-les-Moulineaux, France.
Company description, as reported by the company or data provider.
Revenue & earnings trend
FY2021 – FY2025 · reported fiscal years
Accor S. A. reported revenue of €5.6B in FY2025 versus €2.2B in FY2021, a compound +26.5%/yr. Reported net income was €449M in FY2025, compounding +73.1%/yr from FY2021. FY2021 was a trough year, so the rate overstates the trend.
of which total revenue +7.5 % · buybacks/dilution −1.1 %
Annual growth per factor. These are factors, not summands: multiplied they give the EPS growth rate, added they do not quite. Start and end points are 3-year averages (details on hover).
AC screens 27% overvalued. Compare with Marriott International, Inc →
Earlier news
External third-party headlines (Yahoo Finance, Reuters and others), not an editorial selection.
- Accor SA (ACCYY) (H1 2026) Earnings Call Highlights: Resilient Growth Amid Geopolitical Headwinds
- Accor signs binding deal to sell Essendi stake for up to €975m
Peer Group
Lodging · 165 stocks
How this stock ranks against its industry: the green marker is this stock, the band is the typical 25–75% peer range, and the tick is the median.
Valuation Multiples vs Lodging median · lower = cheaper
Strength profile in five axes (Snowflake)
Five quick dimensions, each 0 to 100: VALUE (fair-value potential), FUTURE (revenue growth), PAST (return on equity), HEALTH (low debt), DIVIDEND (yield). Green = this stock, grey = typical sector peer.
Insider activity: 45/100
Values & ESG
Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.
Similar stocks
10 more Lodging stocks, each showing price versus our Fair Value estimate (as of Sep 1, 2026).
| Stock | Price | Fair Value | vs Fair Value |
|---|---|---|---|
| Marriott International, Inc MAR | $341.76 | $132.35 | −61% |
| Hilton Worldwide Holdings HLT | $314.35 | $122.07 | −61% |
| InterContinental Hotels Group IHG | $161.82 | $85.18 | −47% |
| Hyatt Hotels Corporation H | $178.37 | $46.78 | −74% |
| H World Group HTHT | $41.25 | $47.78 | +16% |
| The Indian Hotels Company INDHOTEL | ₹723.35 | ₹253.67 | −65% |
| Wyndham Hotels & Resorts, Inc WH | $74.02 | $23.55 | −68% |
| Hanjin Kal, 180640 | 139,100 KRW | 36,890 KRW | −73% |
| Choice Hotels International, Inc CHH | $105.54 | $61.72 | −42% |
| Jabal Omar Development Company 4250 | 18.88 SAR | 11.64 SAR | −38% |
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