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Acciona (ANA) Fair Value & Analysis

Industrials · ES · Market cap €13.5B · ISIN ES0125220311

What is Acciona really worth?

A Acciona ANA · MC
Price€203.20
Fair Value€265.19
Upside+30.5%
Quality47/100

Below-average quality, trading 23% below our fair value of €265.19.

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Risks

!Mixed Growth (revenue 5y +25.6 %/yr)
!Thin margins · 3.7% net margin
!High debt · generates free cash flow
!Trails peers (5/15)
!Narrow moat 42/100

For context

·2.83% dividend yield
Evidence: High Range €184.24 – €331.48

Fair value as of: Sep 3, 2026

From 26 valuation models · updated yesterday

Share price −2.8% over the past month.

What runs behind every stock

69 individual criteria per stock, every one traceable See the method →

What matters now

  • Solid quality (47/100) at a price below fair value, the discount is the argument here, not the business quality.
  • The price sits in the lower half of our model range, the side with the larger margin of safety.
  • The data supports the verdict: every model runs on fully documented inputs.

Price vs Fair Value (5 years)

€279.43 €92.54 Fair Value €265.19 Jul 2021 Sep 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Sep 3, 2026.

How to read this chart

60‑month range €92.54 – €279.43 · fair‑value band €184.24 – €331.48 · the €203.20 price screens below the €265.19 fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Sep 3, 2026.

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Analysis

Acciona (ANA) currently trades at €203.20, while our model-based Fair Value estimate is €265.19, implying the stock looks roughly 23.4% undervalued today. The Quality Score stands at 47/100 (below-average quality), in the Industrials sector. Bull case: the Growth Earnings group reads highest at a median of €644.40 per share, and 17 of the 26 models we run sit above the €203.20 price. Bear case: the Asset-Based group reads lowest at €57.85, and 9 of the 26 models stay below the price. Evidence for this calculation is high.

Over the trailing twelve months, Acciona generated revenue of €21.5B at a net margin of 3.7%. Revenue declined 1.7% year over year. It earns a return on equity of 17.8%. Net debt stands at €8.2B. Fundamentals as of Sep 3, 2026

Our scenario range runs from €184.24 (bear case) to €331.48 (bull case); at €203.20, 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. Analysts expect earnings well below the last reported figure (earnings in transition, for example expiring patents or contracts); a fair value that looks fair on trailing earnings may then be too optimistic. The share trades about 24% below its 52-week high and 48% above its 52-week low, currently above its 200-day average. For context, the median of 10 Industrials peers we cover trades at −46% fair-value upside, at 31%, ANA 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 €6.10 per share, which is 2.3 % 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.

Model Bear Bear = the cautious scenario: the same model computed with conservative anchors (lower growth, margins and valuation multiples). Together with Bull it frames a plausible valuation range, not a price target.BaseBull Bull = the optimistic scenario: the same model computed with favourable anchors (higher growth, margins and valuation multiples). Together with Bear it frames a plausible valuation range, not a price target. Evidence
Highest evidence
EPV best evidence €158.03 €200.57 €237.80 74
Owner Earnings €3.02 €121.02 71
ROIC Compounder €237.34 €385.63 €510.44 69
All 26 models by family
DCF Models
FCF DCF €19.78 €86.90 €300.63 66
Owner Earnings €3.02 €121.02 71
5Y Revenue Exit €167.69 €411.47 €925.86 64
5Y EBITDA Exit €230.23 €537.93 €1,143 67
5Y P/E Exit €84.99 €332.56 €673.83 62
10Y Revenue Exit €116.83 €488.84 €761.78 61
10Y EBITDA Exit €175.54 €623.52 €1,441 59
10Y P/E Exit €69.56 €310.76 €716.26 55
Earnings-Based
Graham-Dodd €100.18 €698.65 €980.45 61
Lynch FV €360.95 €515.64 €670.33 59
PEG = 1.0 €360.95 €515.64 €670.33 55
EPV best evidence €158.03 €200.57 €237.80 74
Dividend Discount
Gordon GGM €58.96 €122.59 €194.48 64
DDM Multi-Stage €58.96 €103.37 €128.66 64
Multiples
P/E Multiple €198.89 €265.19 €331.48 63
P/S Multiple €187.84 €250.45 €313.07 58
P/B Multiple €116.56 €155.41 €194.27 55
EV/EBIT €258.58 €377.19 €495.81 65
EV/EBITDA €293.95 €424.35 €554.75 67
EV/Revenue €190.58 €313.93 €437.29 52
Asset-Based
NCAV (Graham) €43.17 €57.85 €86.34 54
Growth DCF
Growth DCF €12.82 €121.23 €298.87 66
Rev-Margin DCF €198.32 €483.76 €1,077 64
Economic Profit
Residual Income €97.19 €125.91 €388.00 63
ROIC Compounder €237.34 €385.63 €510.44 69
Growth Earnings
Growth-Adj P/E €451.08 €644.40 €837.72 65

Widest divergence: Growth Earnings (€644.40) versus Asset-Based (€57.85). Highest evidence: EPV (74).

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Key figures & financial health

P/E ratio 13.8
P/S ratio 0.55 P/E × margin
EPS (TTM) €14.73 price ÷ EPS = P/E 13.8
Dividend yield 2.8% payout 39.0%
Net margin 4.0% FY2025
Return on equity 17.8% TTM
More key figures
Profitability
Return on assets (EBIT) 4.5% avg 5y
Operating margin 1.8% TTM
Growth
Revenue (TTM) €21.5B TTM
Revenue growth (YoY) −1.7% 3y avg +21.8%
EPS growth (YoY) −9.5%
Balance sheet & cash flow
Free cash flow €379M FY2025
Net debt €8.2B FY2025 · ≈ 21.7 yrs of FCF

Figures from reported company fundamentals · as of Sep 3, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 47/100

Of which business quality 44 · Market factors (momentum, volatility) 51

Profitability 42
Margins and returns on capital today
Quality Growth 41
Are margins and returns improving?
Cashflow 42
Earnings quality: real cash, not paper profit
Fin. Strength 17
Balance sheet, leverage, solvency risk
Investment 60
Disciplined investing over empire-building
Low Volatility 63
Calm price path (market factor)
Momentum 45
Price trend over the last 3–12 months (market factor)
52W Momentum 49
Distance to the 52-week high (market factor)
Net Issuance 82
Buybacks instead of dilution

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

Acciona, S.A., together with its subsidiaries, provides energy and infrastructure solutions in Spain and internationally.

Full company description

Acciona, S.A., together with its subsidiaries, provides energy and infrastructure solutions in Spain and internationally. It develops, constructs, operates, and maintains wind, solar photovoltaic, hydropower, thermal solar, and biomass plants, as well as offers energy storage, renewable energy supply, energy efficiency, self-consumption, green hydrogen, and electric mobility solutions; and designs, develops, manufactures, and distributes wind turbines. The company also engages in the construction and development of civil engineering infrastructure projects, including roads, highways and motorways, bridges, tunnels, railways and railway services, and metros and trams, as well as ports and water channels, airports and airport services, freight forwarding, data center, and substation and transmission lines; water solutions, such as waste water treatment and reuse, desalination, drinking water, integral water cycle, and water for agriculture; and social services for healthcare, university campuses, and ecosystem restoration. In addition, it is involved in the provision of sustainable cities solutions comprising efficient building, circular economy, urban ecosystems, museums and universal exhibitions, immersive experiences, and event design and management; development of housing projects, hotels and holiday resorts, fit outs, offices, and industrial properties; and fund management and stock brokerage. The company was incorporated in 1916 and is headquartered in Madrid, Spain.

Company description, as reported by the company or data provider.

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Acciona reported revenue of €20.2B in FY2025 versus €8.1B in FY2021, a compound +25.7%/yr. Reported net income was €803M in FY2025, compounding +24.7%/yr from FY2021.

Growth Quality 81/100
Revenue is growing, but margins or cash flow do not fully confirm the trend.
Latest Revenue (FY 2025)
€20.2B
Latest YoY
+5.5%
Avg. revenue growth/yr (3Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+21.8%
Avg. revenue growth/yr (5Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+25.6%
Avg. revenue growth/yr (26Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+16.0%
Value creation/yr (5Y) Earnings growth per share (CAGR 5 years, EBIT basis) plus dividend yield: value created per share and year.
+22.6% (19.8 + 2.8)
Revenue +25.7%/yr
FY21 €8.1B
FY22 €11.2B
FY23 €17.0B
FY24 €19.2B
FY25 €20.2B
Net income +24.7%/yr
FY21 €332M
FY22 €615M
FY23 €541M
FY24 €422M
FY25 €803M
Character of growth · EPS growth decomposed (2014-2025) +11.4 % p.a.
Revenue per share +14.2 %

of which total revenue +12.8 % · buybacks/dilution +1.2 %

EBIT margin −4.5 %
Tax rate −0.8 %
Residual (interest, one-offs) +3.0 %

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).

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Cite: Fair Value Calculator (2026). "Acciona Fair Value". https://www.fairvalue-calculator.com/stock/ANA

Peer Group

Engineering & Construction · 816 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.

Quality Score 47 · Below median
Fair Value upside +31% · Above median
Return on equity (TTM) 18% · Top 25%
Return on assets 2% · Below median
Net margin (TTM) 4% · Above median
Operating margin (TTM) 2% · Below median
Revenue growth −2% · Below median
Dividend yield (TTM) 2.8% · Above median
Debt / equity 2.27× · Higher than 75% of peers

Valuation Multiples vs Engineering & Construction median · lower = cheaper

P/E (TTM) 13.8× · Cheaper than median
P/B 3.34× · Pricier than 75% of peers
P/S (TTM) 0.73× · Pricier than median
P/FCF 41.4× · Pricier than 75% of peers
EV/EBITDA 11.1× · Pricier than median
PEG 1.32× · Pricier than median

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.

VALUEFUTUREPASTHEALTHDIVIDEND
This stock
VALUEFUTUREPASTHEALTHDIVIDEND
Sector peers
VALUE74 · sector 16
FUTURE0 · sector 11
PAST71 · sector 26
HEALTH0 · sector 94
DIVIDEND57 · sector 39

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

None of the checked exposures detected

Similar stocks

10 more Engineering & Construction stocks, each showing price versus our Fair Value estimate (as of Sep 3, 2026).

Stock Price Fair Value vs Fair Value
Quanta Services, Inc PWR $620.06 $143.92 −77%
Vinci SA DG €114.35 €185.62 +62%
Comfort Systems USA, Inc FIX $1,615 $519.97 −68%
Larsen & Toubro Limited LT ₹4,072 ₹2,196 −46%
Ferrovial N.V FER €57.28 €19.17 −67%
HOCHTIEF Aktiengesellschaft HOT €426.40 €203.87 −52%
Samsung C&T Corporation 028260 373,000 KRW 261,411 KRW −30%
EMCOR Group EME $775.04 $549.47 −29%
MasTec, Inc MTZ $241.00 $100.00 −59%
Bouygues SA EN €46.65 €65.67 +41%

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Frequently asked questions

Is Acciona (ANA) overvalued or undervalued?
As of Sep 3, 2026, our model estimates a fair value of €265.19 versus a price of €203.20, about +31% upside (undervalued).
What is the fair value of ANA?
Our model-based fair value for Acciona is €265.19 (as of Sep 3, 2026), built from audited fundamentals. The current price: €203.20.
What is the quality score of ANA?
Acciona has a Quality Score of 47/100. It measures business quality (profitability, growth, cash flow, balance-sheet strength, investment discipline, share issuance). Market factors such as price momentum and volatility do not enter the number; they are shown separately in the detail view.
What is the revenue of Acciona (ANA)?
Acciona reported trailing-twelve-month revenue of about €21.5B (latest available figure, as of Sep 3, 2026).
What is the net profit margin of ANA?
The net profit margin of Acciona is about 3.7%, meaning it keeps roughly 3.7% of revenue as net income. Based on the latest reported figures.
Does Acciona pay a dividend?
Acciona currently shows a dividend yield of about 2.83% relative to its recent price (as of Sep 3, 2026).
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