Accor SA
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from Accor SA's yearly results (2022–2025), compared with companies in France. Tap ? on any ratio for what it means.
What stands out
- Profit Cash Ratio: Over the last 3 years, every €100 of reported profit came with €131 of operating cash. Lower than 90% of companies in France.
Where €100 of sales goes
Latest year (Dec 2025). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
€131Over the last 3 years, every €100 of reported profit came with €131 of operating cash.
Lower than 90% of companies in France.
Self-Funding Ratio
3.0×Over the last 3 years its own operating cash covered its investment spending (capex) 3.0 times.
Lower than 59% of companies in France.
Cash Locked Ratio
−€5Money owed to suppliers is larger than money owed by customers plus stock: €5 per €100 of sales comes from others' credit, against €7 from others' credit three years earlier.
Less money tied up than 67% of companies in France.
Growth quality
Steadiness Ratio
3/3 · 1/3Sales grew in 3 of the last 3 years; profit grew in 1 of 3.
Less steady than 64% of companies in France.
Growth Efficiency Ratio
€3Sales grew 33% in 3 years; of every extra €100 of sales, €3 became extra profit.
Lower than 78% of companies in France.
Asset Productivity Ratio
+33% / +0%In 3 years sales changed by +33% while total assets changed by +0%. Sales grew faster than assets.
Balance-sheet strength
Debt Due Cover Ratio
1.5×Debt due within a year is covered 1.5 times by its yearly operating cash.
Lower than 77% of companies in France.
Cash Cushion Ratio
−29%Debt, after subtracting cash, equals 29% of its market value (net debt).
Lower than 59% of companies in France.
Tangible Assets Ratio
54%Of every €100 the company owns, €54 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
Less tangible than 77% of companies in France.
Tangible Net Worth Ratio
NegativeGoodwill and other intangibles are larger than its whole net worth, so its tangible net worth is negative.
Less tangible than 65% of companies in France.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
Accor SA owes €0.63 for every €1 it owns. Net profit fell 26% in the year to Dec 2025, and grew 4% a year on average over 3 years.
Compared with companies in France · latest annual results Dec 2025.
P/E ratio
40.4Investors pay €40.4 for every €1 of Accor SA's yearly profit, higher than 98% of companies in France.
P/B ratio
2.62The share price is 2.62 times Accor SA's book value per share, higher than 68% of companies in France.
Market cap
€10.6 BThe total market value of all of Accor SA's shares at today's price (share price × number of shares), smaller than 89% of companies in France. PosiCap size class: Tito Cap.
Net worth (book value)
€4.0 BWhat Accor SA would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (30 Jun 2026).
Book value per share
€17.58Net worth divided by the number of shares. The share price of €46.04 is 2.6 times this, which is the P/B above.
Return on equity (ROE)
8.0%Accor SA earned 8.0% on its shareholders' money over the last year, lower than 83% of companies in France.
Owes vs Owns
0.63×Accor SA owes €0.63 for every €1 it owns (moderate), lower than 53% of companies in France.
Dividend yield
2.89%Accor SA pays 2.89% of its share price as dividends a year, lower than 62% of dividend-paying companies in France.
Revenue growth
+1%Revenue rose 1% in the year to Dec 2025, and grew 10% a year on average over 3 years.
Profit growth
-26%Net profit fell 26% in the year to Dec 2025, and grew 4% a year on average over 3 years.
Profit margin
8.0%Accor SA keeps €8 of every €100 of revenue as net profit.
Cash quality
1.8×Cash from Accor SA's business was 1.8× its reported profit in the year to Dec 2025 — its profit turned into cash.
Interest cover
5.5×Accor SA's operating profit covered its interest costs 5.5 times in the year to Dec 2025.
Cash vs debt
Net debtAccor SA had €3.1 B more debt than cash (net debt) at Dec 2025.
Questions
What is Accor SA's P/E ratio?
Investors pay €40.4 for every €1 of Accor SA's yearly profit, higher than 98% of companies in France.
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For Accor SA: €10.6 B ÷ €4.0 B (30 Jun 2026) = 2.6.
What is Accor SA's return on equity?
Accor SA earned 8.0% on its shareholders' money over the last year, lower than 83% of companies in France.
How much does Accor SA owe compared with what it owns?
Accor SA owes €0.63 for every €1 it owns (moderate), lower than 53% of companies in France.
Does Accor SA pay a dividend?
Yes. Accor SA pays 2.89% of its share price as dividends a year, lower than 62% of dividend-paying companies in France.
Is Accor SA's revenue growing?
Revenue rose 1% in the year to Dec 2025, and grew 10% a year on average over 3 years.
Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.