Accor SA (AC) Fair Value & Analysis
Consumer Cyclical · FR · Market cap €11.2B
Fair value as of: Jul 16, 2026
From 26 valuation models · updated 22 days ago
Fair value updated Jul 16, 2026, revised from €39.32 to €39.26 (−0.2%) since Jul 14, 2026. Share price −5.4% over the past month.
A solid business, but screening 17% overvalued on our models.
What matters now
- Solid but not exceptional quality (56/100) and above fair value, neither a clear bargain nor a standout compounder.
- A fairly wide model range (€21.42 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 Jul 16, 2026.
How to read this chart
60‑month range €18.61 – €51.62 · fair‑value band €21.42 – €52.29 · the €47.22 price screens above the €39.26 fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Jul 16, 2026.
Analysis
Accor SA (AC) currently trades at €47.22, while our model-based Fair Value estimate is €39.26, implying the stock looks roughly 16.9% overvalued today. We read business quality at 56/100 (solid quality), in the Consumer Cyclical sector. Bear case: priced above our estimate, the market already discounts strong expectations. Bull case: above-average quality can justify a premium, the entry price still matters most (evidence: medium).
Over the trailing twelve months, Accor SA 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 Jul 16, 2026
Our scenario range runs from €21.42 (bear case) to €52.29 (bull case); at €47.22, 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 6% below its 52-week high and 26% above its 52-week low, currently above its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at -62% fair-value upside, at -17%, AC screens cheaper than that median.
Fair Value models
Each model estimates fair value its own way; the Fair Value above is the evidence-weighted 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.
All 26 models by family
Widest divergence: DCF Models (€40.03) versus Asset-Based (€12.16). Highest evidence: Growth DCF (80).
Key figures & financial health
More key figures
Figures from reported company fundamentals · as of Jul 16, 2026. TTM = trailing twelve months.
Quality Score breakdown
Of which business quality 53 · Market factors (momentum, volatility) 57
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.
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 SA 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.
AC screens 17% overvalued. Compare with Marriott International, Inc →
Recent 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
- American Express and ALL Accor Expand the Power of Membership with New Global Partnership
- American Express (AXP) Expands Accor Rewards And Paymode B2B Partnerships
Peer Group
Lodging · 169 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
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.
ESG scores are not available for this stock yet. Values and ESG data are contextual and can differ between providers.
Similar stocks
10 more Lodging stocks, each showing price versus our Fair Value estimate (as of Jul 16, 2026).
| Stock | Price | Fair Value | vs Fair Value |
|---|---|---|---|
| Marriott International, Inc MAR | $369.05 | $135.64 | -63% |
| Hilton Worldwide Holdings HLT | $328.48 | $123.67 | -62% |
| InterContinental Hotels Group IHG | $159.87 | $85.18 | -47% |
| Hyatt Hotels Corporation H | $191.00 | $47.69 | -75% |
| H World Group HTHT | $42.67 | $47.55 | +11% |
| The Indian Hotels Company INDHOTEL | ₹743.20 | ₹260.68 | -65% |
| Wyndham Hotels & Resorts, Inc WH | $78.54 | $24.02 | -69% |
| Hanjin Kal, 180640 | 113,500 KRW | 36,890 KRW | -67% |
| Choice Hotels International, Inc CHH | $111.29 | $62.55 | -44% |
| Jabal Omar Development Company 4250 | 16.00 SAR | 11.64 SAR | -27% |
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How we calculate Fair Value
Each company is valued through a stack of independent intrinsic-value models (DCF variants, residual-income, multiples and more), blended into one family-balanced consensus and weighted by how much trustworthy data backs it. A separate quality layer scores the fundamentals. Every input is real reported data, nothing guessed.
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