Accor (XPAR:AC) EBIT: €809 Mil (TTM As of Dec. 2025)


XPAR:AC Accor SA XPAR:AC
89 GF Score
Price €49.02
GF Value €54.54
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Accor EBIT?

Accor XPAR:AC +1.30% 89 EBIT is €809 Mil as of Dec. 2025. GuruFocus rates XPAR:AC with a GF Score™ of 89/100 and a GF Value™ of €54.54 (Modestly Undervalued). The stock has 7 warning signs investors should review.

Accor's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was €408 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was €809 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Accor's annualized ROC % for the quarter that ended in Dec. 2025 was 6.57%. Accor's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 85.89%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Accor's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 5.36%.


Accor  (XPAR:AC) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Accor's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=944 * ( 1 - 25.7% )/( (10906 + 10460)/ 2 )
=701.392/10683
=6.57 %

where

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

Accor's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jun. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=816/( ( (978 + max(-435, 0)) + (922 + max(-848, 0)) )/ 2 )
=816/( ( 978 + 922 )/ 2 )
=816/950
=85.89 %

where Working Capital is:

Working Capital(Q: Jun. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(856 + 36 + 863) - (597 + 0 + 1593)
=-435

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(829 + 34 + 421) - (1150 + 0 + 982)
=-848

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Accor's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=809/15098.006
=5.36 %

* 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 EBIT Related Terms


Accor EBIT Historical Data

* Premium members only.

The historical data trend for Accor's EBIT 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.

Accor EBIT Chart

Accor Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 37.00 566.00 806.00 991.00 809.00

Accor Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
EBIT Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 436.00 440.00 551.00 401.00 408.00

XPAR:AC vs MAR, HLT, H: EBIT Comparison

For the Lodging subindustry, Accor's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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 EV-to-EBIT vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Accor's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Accor's EV-to-EBIT falls into.


XPAR:AC
89GF Score
Accor SA XPAR:AC
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Accor EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €809 Mil.

* 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.

Frequently Asked Questions Learn more about EBIT →
What does a EBIT of €809 Mil mean?
Accor (XPAR:AC) has a EBIT of €809 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Accor.
Is Accor's EBIT too high?
Accor's current EBIT is €809 Mil. Overall, Accor has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Accor's EBIT compare to MAR and HLT?
Accor's EBIT of €809 Mil can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EBIT for a Travel & Leisure company?
A good EBIT depends on the Travel & Leisure industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Accor. Accor's current EBIT is €809 Mil. 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 (XPAR:AC) is currently considered Modestly Undervalued. The stock's GF Value™ is €54.54, compared to a current price of €49.02 — trading 10.1% below its estimated fair value. The current EBIT is €809 Mil. Accor's overall GF Score™ is 89/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBIT calculated?
EBIT is calculated from a company's financial statements. For Accor (XPAR:AC), the current EBIT is €809 Mil 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 (XPAR:AC) Overvalued in 2026?

Based on GuruFocus' analysis, Accor stock appears to be undervalued. The current stock price of €49.02 is trading 10.1% below its estimated GF Value™ of €54.54. GuruFocus considers Accor to be Modestly Undervalued.

Key valuation signals for XPAR:AC:

  • EBIT: €809 Mil
  • GF Value™: €54.54 vs. price of €49.02 (10.1% below fair value)
  • GF Score™: 89/100 with 7 warning signs

No single metric tells the full story. See the XPAR:AC 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%.
89GF Score

Get the complete analysis for XPAR:AC

EBIT is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€49.02
Price
€54.54
GF Value