AccorACRFF 83 Days Payable is 69.21 as of Dec. 2025, which is 14% below its 10-year median of 80.49. GuruFocus rates ACRFF with a GF Score™ of 83/100 and a GF Value™ of $61.56 (Fairly Valued). The stock has 7 warning signs investors should review. Among 781 Travel & Leisure companies, Accor ranks better than 56.85% on this metric.
Accor's average Accounts Payable for the
six
months ended in Dec. 2025 was $595 Mil. Accor's Cost of Goods Sold for the
six
months ended in Dec. 2025 was $1,568 Mil.
Hence, Accor's Days Payable for the
six
months ended in Dec. 2025 was 69.21.
The historical rank and industry rank for Accor's Days Payable or its related term are showing as below:
ACRFF'
s Days Payable Range Over the Past 10 Years
Min: 71.22 Med: 80.49 Max: 259.72
Current: 71.22
During the past 13 years, Accor's highest Days Payable was 259.72. The lowest was 71.22. And the median was 80.49.
ACRFF's Days Payable is ranked better than 56.85% of 781
companies
in the Travel & Leisure industry
Industry Median: 56.32
vs ACRFF: 71.22
Accor's Days Payable
declined
from Dec. 2024 (73.43) to Dec. 2025 (69.21).
It may suggest that Accoraccelerated paying its suppliers.
Accor Days Payable Related Terms
Accor Days Payable Historical Data
* Premium members only.
The historical data trend for Accor's Days Payable can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the Lodging subindustry, Accor's Days Payable, along with its competitors' market caps and Days Payable 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 Days Payable vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Accor's Days Payable distribution charts can be found below:
* The bar in red indicates where Accor's Days Payable falls into.
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
Accor's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Accor (ACRFF) has a Days Payable of 69.21 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Accor and its competitors. This is 14% below median its historical median of 80.49. Over the past decade, Accor's Days Payable has ranged from 71.22 to 259.72. According to the industry distribution chart, Accor ranks #337 out of 781 companies in the Travel & Leisure industry, placing it in the top 43.1%.
Is Accor's Days Payable too high?
Accor's current Days Payable of 69.21 is 14% below median its 10-year median of 80.49. Over the past 10 years, this metric has ranged from a low of 71.22 to a high of 259.72. The Travel & Leisure industry median Days Payable is 56.32. Accor's value of 69.21 is 22.9% above this industry median. Based on the distribution chart, Accor ranks #337 out of 781 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Accor has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Accor's Days Payable compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Accor ranks #337 out of 781 companies for Days Payable. This puts Accor in the upper half of its industry. The industry median Days Payable is 56.32. Accor's value of 69.21 is 22.9% above this benchmark. Historically, Accor's own Days Payable has ranged from 71.22 to 259.72 over the past decade. While the company's 10-year median is 80.49 vs. the industry median of 56.32, Accor has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.32, based on 781 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Accor's current Days Payable of 69.21 is 22.9% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Accor and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accor's current Days Payable is 69.21, which is 14% below median its own 10-year median of 80.49. 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 Fairly Valued. The stock's GF Value™ is $61.56, compared to a current price of $57.35 — trading 6.8% below its estimated fair value. The current Days Payable is 69.21, which is 14% below median its 10-year median of 80.49 and 22.9% above the Travel & Leisure industry median of 56.32. Accor's overall GF Score™ is 83/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Accor (ACRFF), the current Days Payable is 69.21 as of Dec. 2025. 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 $57.35 is trading 6.8% below its estimated GF Value™ of $61.56.
GuruFocus considers Accor to be Fairly Valued.
Key valuation signals for ACRFF:
Days Payable: 69.21 (14% below median its 10-year median of 80.49)
GF Value™: $61.56 vs. price of $57.35 (6.8% below fair value)
Industry Position: 22.9% above the Travel & Leisure median (#337 of 781)
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 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
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ACRFF has been successfully added to your 
