Accor SA (0H59) Ratios
Accor SA Ratios
GB:0H59's free cash flow for Q2 2026 was $179.00M. For the 2026 fiscal year, GB:0H59's free cash flow was decreased by $-95.00M and operating cash flow was $274.00M. 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 | 0.15 | 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 | 0.85 | -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 | 0.86 | 1.07 | 1.39 |
| Debt-to-Capital Ratio | 0.50 | 0.43 | 0.46 | 0.52 | 0.58 |
| Long-Term Debt-to-Capital Ratio | 0.42 | 0.33 | 0.32 | 0.45 | 0.52 |
| Financial Leverage Ratio | 2.74 | 2.40 | 2.87 | 2.89 | 3.28 |
| Debt Service Coverage Ratio | 1.50 | 1.92 | 1.20 | 0.85 | 0.13 |
| Interest Coverage Ratio | 5.51 | 5.95 | 5.81 | 3.85 | -2.01 |
| Debt to Market Cap | 0.27 | 0.24 | 0.29 | 0.63 | 0.56 |
| Interest Debt Per Share | 15.97 | 14.85 | 13.27 | 16.97 | 17.84 |
| Net Debt to EBITDA | 2.58 | 1.87 | 1.92 | 3.99 | 131.27 |
| Profitability Margins | |||||
| Gross Profit Margin | 52.88% | 48.86% | 50.51% | 43.02% | 27.27% |
| EBIT Margin | 15.43% | 17.68% | 15.94% | 10.58% | -10.30% |
| EBITDA Margin | 21.28% | 23.76% | 21.46% | 15.98% | 1.00% |
| Operating Profit Margin | 15.43% | 14.02% | 15.41% | 10.58% | -10.30% |
| Pretax Profit Margin | 11.54% | 15.16% | 13.43% | 10.09% | 9.85% |
| Net Profit Margin | 7.96% | 10.88% | 12.52% | 9.52% | 2.27% |
| Continuous Operations Profit Margin | 8.85% | 11.72% | 12.66% | 8.31% | 12.98% |
| Net Income Per EBT | 68.97% | 71.76% | 93.23% | 94.37% | 23.04% |
| EBT Per EBIT | 74.83% | 108.14% | 87.16% | 95.30% | -95.59% |
| Return on Assets (ROA) | 3.82% | 5.06% | 5.62% | 3.43% | 0.46% |
| Return on Equity (ROE) | 10.48% | 12.12% | 16.10% | 9.90% | 1.52% |
| Return on Capital Employed (ROCE) | 9.70% | 8.51% | 9.23% | 5.08% | -2.79% |
| Return on Invested Capital (ROIC) | 6.94% | 6.18% | 7.91% | 3.89% | -2.57% |
| Return on Tangible Assets | 7.05% | 9.44% | 10.97% | 10.00% | 1.41% |
| Earnings Yield | 3.34% | 4.97% | 6.93% | 6.56% | 0.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.52 | 5.03 | 6.14 | 4.17 | 2.39 |
| Payables Turnover | 5.05 | 5.15 | 4.86 | 4.92 | 4.10 |
| Inventory Turnover | 78.15 | 73.51 | 69.50 | 126.68 | 178.11 |
| Fixed Asset Turnover | 6.12 | 5.33 | 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 | -10.39 | 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 | 5.25 | 2.88 | 2.05 |
| Days of Payables Outstanding | 72.26 | 70.91 | 75.13 | 74.15 | 89.03 |
| Operating Cycle | 85.39 | 77.50 | 64.74 | 90.42 | 154.57 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.90 | 2.81 | 2.53 | 1.89 | -1.01 |
| Free Cash Flow Per Share | 2.20 | 1.69 | 1.57 | 1.47 | -1.31 |
| Dividend Paid and CapEx Coverage Ratio | 1.55 | 1.24 | 1.21 | 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 | 4.56% | 3.59% | 4.54% | 6.28% | -4.61% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 29.95 | 20.10 | 14.43 | 15.25 | 148.86 |
| Price-to-Sales (P/S) Ratio | 2.38 | 2.19 | 1.81 | 1.45 | 3.38 |
| Price-to-Book (P/B) Ratio | 3.14 | 2.44 | 2.32 | 1.51 | 2.27 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 21.94 | 27.87 | 22.02 | 15.92 | -21.70 |
| Price-to-Operating Cash Flow Ratio | 16.60 | 16.73 | 13.66 | 12.36 | -28.30 |
| Price-to-Earnings Growth (PEG) Ratio | -0.96 | -8.04 | 0.20 | 0.02 | -1.46 |
| Enterprise Value Multiple | 13.78 | 11.08 | 10.34 | 13.07 | 469.60 |
| Enterprise Value | 16.54B | 14.76B | 11.22B | 8.83B | 10.33B |
| EV to EBITDA | 13.78 | 11.08 | 10.34 | 13.07 | 469.60 |
| EV to Sales | 2.93 | 2.63 | 2.22 | 2.09 | 4.69 |
| EV to Free Cash Flow | 26.98 | 33.54 | 27.04 | 22.92 | -30.12 |
| EV to Operating Cash Flow | 20.42 | 20.13 | 16.77 | 17.79 | -39.28 |
| Tangible Book Value Per Share | -2.36 | -0.48 | -0.70 | -12.33 | -13.84 |
| Shareholders’ Equity Per Share | 15.36 | 19.30 | 14.89 | 15.46 | 12.55 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.23 | 0.06 | 0.18 | -0.32 |
| Revenue Per Share | 20.22 | 21.50 | 19.15 | 16.09 | 8.42 |
| Net Income Per Share | 1.61 | 2.34 | 2.40 | 1.53 | 0.19 |
| Tax Burden | 0.69 | 0.72 | 0.93 | 0.94 | 0.23 |
| Interest Burden | 0.75 | 0.86 | 0.84 | 0.95 | -0.96 |
| 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
