Accor (ACRFF) 3-Year Book Growth Rate: -1.70% (As of Jun. 2026)

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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ACRFF Accor SA ACRFF
83 GF Score
Price $53.45
GF Value $61.03
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Accor 3-Year Book Growth Rate?

Accor ACRFF +1.04% 83 3-Year Book Growth Rate is -1.70% as of Jun. 2026. GuruFocus rates ACRFF with a GF Score™ of 83/100 and a GF Value™ of $61.03 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 773 Travel & Leisure companies, Accor ranks worse than 69.99% on this metric.

Accor's Book Value per Share for the quarter that ended in Jun. 2026 was $19.98.

During the past 12 months, Accor's average Book Value per Share Growth Rate was -4.20% per year. During the past 3 years, the average Book Value per Share Growth Rate was -1.70% per year. During the past 5 years, the average Book Value per Share Growth Rate was 4.30% per year. During the past 10 years, the average Book Value per Share Growth Rate was 0.20% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the average Book Value per Share growth rate.

During the past 13 years, the highest 3-Year average Book Value per Share Growth Rate of Accor was 21.00% per year. The lowest was -11.70% per year. And the median was 0.85% per year.


Accor  (OTCPK:ACRFF) 3-Year Book Growth Rate Explanation

Book Value per Share is the ratio of equity available to common shareholders divided by the shares outstanding. Book value per share effectively indicates a firm's net asset value on a per-share basis. It can be used by investors to gauge whether a stock price is undervalued by comparing it to the firm's market value per share. Theoretically, it is what the shareholders will receive if the company is liquidated.


Accor 3-Year Book Growth Rate Related Terms


ACRFF vs MAR, HLT, H: 3-Year Book Growth Rate Comparison

For the Lodging subindustry, Accor's 3-Year Book Growth Rate, along with its competitors' market caps and 3-Year Book Growth Rate data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Accor 3-Year Book Growth Rate vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Accor's 3-Year Book Growth Rate distribution charts can be found below:

* The bar in red indicates where Accor's 3-Year Book Growth Rate falls into.


ACRFF
83GF Score
Accor SA ACRFF
3-Year Book Growth Rate is just one metric. See GF Score™, valuation, warning signs, and more.
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Accor 3-Year Book Growth Rate Calculation

This is the 3-year average growth rate of Book Value per Share. The growth rate is calculated using exponential compounding based on the latest four year annual data.

Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the average Book Value per Share growth rate.

What does a 3-Year Book Growth Rate of -1.70% mean?
Accor (ACRFF) has a 3-Year Book Growth Rate of -1.70% as of Jun. 2026. 3-Year Book Growth Rate is the 3-year average growth rate of Book Value per Share. View historical data for Accor and its competitors. According to the industry distribution chart, Accor ranks #541 out of 773 companies in the Travel & Leisure industry, placing it in the top 70%.
Is Accor's 3-Year Book Growth Rate too high?
Accor's current 3-Year Book Growth Rate is -1.70%. Based on the distribution chart, Accor ranks #541 out of 773 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Accor has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Accor's 3-Year Book Growth Rate compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Accor ranks #541 out of 773 companies for 3-Year Book Growth Rate. This places Accor in the lower half of its industry. The industry median 3-Year Book Growth Rate is 3.80. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year Book Growth Rate for a Travel & Leisure company?
The median 3-Year Book Growth Rate among Travel & Leisure companies is 3.80, based on 773 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year Book Growth Rate significantly above this median, while those in the bottom quartile fall well below. However, 3-Year Book Growth Rate should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high 3-Year Book Growth Rate mean?
A high 3-Year Book Growth Rate can signal that a stock is expensive relative to its fundamentals. 3-Year Book Growth Rate is the 3-year average growth rate of Book Value per Share. View historical data for Accor and its competitors. For the Travel & Leisure industry, the median 3-Year Book Growth Rate is 3.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accor's current 3-Year Book Growth Rate is -1.70%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Accor stock overvalued right now?
Based on GuruFocus' analysis, Accor (ACRFF) is currently considered Modestly Undervalued. The stock's GF Value™ is $61.03, compared to a current price of $53.45 — trading 12.4% below its estimated fair value. The current 3-Year Book Growth Rate is -1.70%. Accor's overall GF Score™ is 83/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year Book Growth Rate calculated?
3-Year Book Growth Rate is calculated from a company's financial statements. For Accor (ACRFF), the current 3-Year Book Growth Rate is -1.70% as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Accor (ACRFF) Overvalued in 2026?

Based on GuruFocus' analysis, Accor stock appears to be undervalued. The current stock price of $53.45 is trading 12.4% below its estimated GF Value™ of $61.03. GuruFocus considers Accor to be Modestly Undervalued.

Key valuation signals for ACRFF:

  • 3-Year Book Growth Rate: -1.70%
  • GF Value™: $61.03 vs. price of $53.45 (12.4% below fair value)
  • GF Score™: 83/100 with 6 warning signs

No single metric tells the full story. See the ACRFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Accor Business Description

Address 82, Rue Henri Farman, Tour Sequana, Issy-les-Moulineaux, Paris, FRA, 92130
Accor operates 881,427 rooms across 48 brands, addressing the economy through luxury segments as of December 2025. Ibis (economy scale) is the largest brand (33% of total rooms at the end of 2025), followed by midscale brands Mercure (16%) and Novotel (13%). FRHI offers additional luxury and North American exposure. After the sale of the majority of HotelInvest (owned assets) in 2018-19, the majority of total EBITDA comes from asset-light managed and franchised hotels. Europe and North Africa represent 41% of rooms, Asia-Pacific 36%, the Americas 12%, and India, Middle East, and Africa 11%. Premium, midscale, and economy are 84% of total rooms, while luxury and lifestyle are the remaining 16%.
83GF Score

Get the complete analysis for ACRFF

3-Year Book Growth Rate is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$53.45
Price
$61.03
GF Value