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Accor SA (ACCYY) Ratios
Accor SA Ratios
ACCYY's free cash flow for Q2 2026 was $177.00M. For the 2026 fiscal year, ACCYY's free cash flow was decreased by $-95.00M and operating cash flow was $277.69M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.05 | 1.05 | 0.98 | 1.23 | 1.17 |
| Quick Ratio | 1.04 | 1.04 | 0.97 | 1.22 | 1.17 |
| Cash Ratio | 0.43 | 0.44 | 0.45 | 0.56 | 0.63 |
| Solvency Ratio | 0.11 | 0.14 | 0.14 | 0.09 | 0.04 |
| Operating Cash Flow Ratio | 0.29 | 0.26 | 0.24 | 0.17 | -0.10 |
| Short-Term Operating Cash Flow Coverage | 1.50 | 1.59 | 0.91 | 0.82 | -0.44 |
| Net Current Asset Value | $ -4.12B | $ -3.62B | $ -3.17B | $ -3.67B | $ -4.09B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.37 | 0.31 | 0.30 | 0.37 | 0.42 |
| Debt-to-Equity Ratio | 1.00 | 0.74 | 0.68 | 0.86 | 1.06 |
| Debt-to-Capital Ratio | 0.50 | 0.43 | 0.41 | 0.46 | 0.52 |
| Long-Term Debt-to-Capital Ratio | 0.42 | 0.33 | 0.28 | 0.31 | 0.38 |
| Financial Leverage Ratio | 2.74 | 2.40 | 2.28 | 2.32 | 2.51 |
| Debt Service Coverage Ratio | 1.46 | 1.89 | 1.00 | 0.84 | 0.13 |
| Interest Coverage Ratio | 5.52 | 5.50 | 5.49 | 5.12 | 0.47 |
| Debt to Market Cap | 0.27 | 0.24 | 0.26 | 0.47 | 0.43 |
| Interest Debt Per Share | 3.19 | 2.98 | 2.41 | 3.39 | 3.57 |
| Net Debt to EBITDA | 2.65 | 1.87 | 2.31 | 3.99 | 131.27 |
| Profitability Margins | |||||
| Gross Profit Margin | 52.88% | 48.86% | 20.95% | 43.02% | 27.27% |
| EBIT Margin | 14.82% | 17.68% | 14.32% | 10.58% | -10.30% |
| EBITDA Margin | 20.67% | 23.76% | 17.88% | 15.98% | 1.00% |
| Operating Profit Margin | 15.43% | 14.02% | 14.54% | 12.86% | 2.40% |
| Pretax Profit Margin | 11.54% | 15.16% | 13.43% | 10.89% | -2.50% |
| Net Profit Margin | 7.65% | 10.88% | 12.52% | 9.52% | 2.27% |
| Continuous Operations Profit Margin | 8.50% | 11.72% | 12.66% | 9.09% | 0.64% |
| Net Income Per EBT | 66.25% | 71.76% | 93.23% | 87.39% | -90.91% |
| EBT Per EBIT | 74.83% | 108.14% | 92.38% | 84.71% | -103.77% |
| Return on Assets (ROA) | 3.67% | 5.06% | 5.62% | 3.43% | 0.46% |
| Return on Equity (ROE) | 10.06% | 12.12% | 12.84% | 7.95% | 1.17% |
| Return on Capital Employed (ROCE) | 9.70% | 8.51% | 8.71% | 6.18% | 0.65% |
| Return on Invested Capital (ROIC) | 7.02% | 6.18% | 7.46% | 4.77% | -0.15% |
| Return on Tangible Assets | 6.77% | 9.44% | 10.97% | 10.00% | 1.41% |
| Earnings Yield | 3.24% | 5.00% | 6.32% | 6.62% | 0.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.52 | 5.03 | 6.14 | 4.17 | 2.39 |
| Payables Turnover | 5.05 | 5.15 | 7.76 | 4.92 | 4.10 |
| Inventory Turnover | 78.15 | 73.51 | 111.03 | 126.68 | 178.11 |
| Fixed Asset Turnover | 6.12 | 5.32 | 4.58 | 5.75 | 4.02 |
| Asset Turnover | 0.48 | 0.46 | 0.45 | 0.36 | 0.20 |
| Working Capital Turnover Ratio | 39.30 | 106.78 | 16.42 | 7.62 | 3.69 |
| Cash Conversion Cycle | 13.13 | 6.58 | 15.74 | 16.26 | 65.54 |
| Days of Sales Outstanding | 80.72 | 72.53 | 59.49 | 87.53 | 152.52 |
| Days of Inventory Outstanding | 4.67 | 4.97 | 3.29 | 2.88 | 2.05 |
| Days of Payables Outstanding | 72.26 | 70.91 | 47.03 | 74.15 | 89.03 |
| Operating Cycle | 85.39 | 77.50 | 62.77 | 90.42 | 154.57 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.58 | 0.56 | 0.46 | 0.38 | -0.20 |
| Free Cash Flow Per Share | 0.44 | 0.34 | 0.29 | 0.29 | -0.26 |
| Dividend Paid and CapEx Coverage Ratio | 1.55 | 1.24 | 1.12 | 4.03 | -3.25 |
| Capital Expenditure Coverage Ratio | 4.11 | 2.50 | 2.63 | 4.47 | -3.29 |
| Operating Cash Flow Coverage Ratio | 0.19 | 0.20 | 0.20 | 0.11 | -0.06 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.13 | 0.13 | 0.12 | -0.12 |
| Free Cash Flow Yield | 4.61% | 3.61% | 4.14% | 6.34% | -4.61% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 31.18 | 19.99 | 15.83 | 15.09 | 148.85 |
| Price-to-Sales (P/S) Ratio | 2.36 | 2.18 | 1.98 | 1.44 | 3.38 |
| Price-to-Book (P/B) Ratio | 3.10 | 2.42 | 2.03 | 1.20 | 1.74 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 21.70 | 27.72 | 24.15 | 15.76 | -21.70 |
| Price-to-Operating Cash Flow Ratio | 16.42 | 16.64 | 14.98 | 12.23 | -28.30 |
| Price-to-Earnings Growth (PEG) Ratio | -0.89 | 2.56 | 0.20 | 0.03 | -1.46 |
| Enterprise Value Multiple | 14.06 | 11.03 | 13.39 | 12.98 | 469.58 |
| Enterprise Value | 16.39B | 14.69B | 12.11B | 8.76B | 10.33B |
| EV to EBITDA | 14.06 | 11.03 | 13.39 | 12.98 | 469.58 |
| EV to Sales | 2.91 | 2.62 | 2.39 | 2.07 | 4.69 |
| EV to Free Cash Flow | 26.75 | 33.39 | 29.18 | 22.76 | -30.12 |
| EV to Operating Cash Flow | 20.24 | 20.04 | 18.10 | 17.67 | -39.28 |
| Tangible Book Value Per Share | -0.47 | -0.10 | -0.13 | -2.47 | -2.77 |
| Shareholders’ Equity Per Share | 3.07 | 3.86 | 3.40 | 3.85 | 3.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.23 | 0.06 | 0.17 | 1.25 |
| Revenue Per Share | 4.04 | 4.30 | 3.48 | 3.22 | 1.68 |
| Net Income Per Share | 0.31 | 0.47 | 0.44 | 0.31 | 0.04 |
| Tax Burden | 0.66 | 0.72 | 0.93 | 0.87 | -0.91 |
| Interest Burden | 0.78 | 0.86 | 0.94 | 1.03 | 0.24 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.02 |
| Income Quality | 1.00 | 0.93 | 1.06 | 1.53 | 9.74 |
Currency in EUR