Accor (ACRFF) EV-to-EBIT: 17.66 (As of Jul. 19, 2026) — 11% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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
85 GF Score
Price $52.02
GF Value $62.04
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is Accor EV-to-EBIT?

Accor ACRFF 85 EV-to-EBIT is 17.66 as of Jul. 19, 2026, which is 11% below its 10-year median of 19.78. GuruFocus rates ACRFF with a GF Score™ of 85/100 and a GF Value™ of $62.04 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 639 Travel & Leisure companies, Accor ranks worse than 60.41% on this metric.

EV-to-EBIT is calculated as Enterprise Value divided by its EBIT. As of today, Accor's Enterprise Value is $16,601 Mil. Accor's EBIT for the trailing twelve months (TTM) ended in Dec. 2025 was $940 Mil. Therefore, Accor's EV-to-EBIT for today is 17.66.

The historical rank and industry rank for Accor's EV-to-EBIT or its related term are showing as below:

ACRFF' s EV-to-EBIT Range Over the Past 10 Years
Min: -4.74   Med: 19.78   Max: 297.21
Current: 18.02

During the past 13 years, the highest EV-to-EBIT of Accor was 297.21. The lowest was -4.74. And the median was 19.78.

ACRFF's EV-to-EBIT is ranked worse than
60.41% of 639 companies
in the Travel & Leisure industry
Industry Median: 14.4 vs ACRFF: 18.02

Joel Greenblatt calls the inversion of this ratio Earnings Yield (Joel Greenblatt) %. Accor's Enterprise Value for the quarter that ended in Dec. 2025 was $16,952 Mil. Accor's EBIT for the trailing twelve months (TTM) ended in Dec. 2025 was $940 Mil. Accor's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 5.55%.


Accor  (OTCPK:ACRFF) EV-to-EBIT Explanation

This is a more accurate valuation of companies' operation because it considers the debt and cash on its balance sheet, and non-operating items such as interest payment, tax, and one-time items are not included in the Operating Income.

Joel Greenblatt calls the inversion of this ratio Earnings Yield (Joel Greenblatt) %.

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

Earnings Yield (Joel Greenblatt) % (Q: Dec. 2025 ) =EBIT / Enterprise Value (Q: Dec. 2025 )
=940.266/16952.03055
=5.55 %

Accor's Enterprise Value for the quarter that ended in Dec. 2025 was $16,952 Mil.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Accor's EBIT for the trailing twelve months (TTM) ended in Dec. 2025 was $940 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.


Accor EV-to-EBIT Related Terms


Accor EV-to-EBIT Historical Data

* Premium members only.

The historical data trend for Accor's EV-to-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 EV-to-EBIT Chart

Accor Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 260.13 14.44 13.89 14.52 18.34

Accor Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
EV-to-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 13.89 0.00 14.52 0.00 18.34

ACRFF vs MAR, HLT, H: EV-to-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.


ACRFF
85GF Score
Accor SA ACRFF
EV-to-EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Accor EV-to-EBIT Calculation

Accor's EV-to-EBIT for today is calculated as:

EV-to-EBIT=Enterprise Value (Today)/EBIT (TTM)
=16600.710/940.266
=17.66

Accor's current Enterprise Value is $16,601 Mil.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Accor's EBIT for the trailing twelve months (TTM) ended in Dec. 2025 was $940 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 EV-to-EBIT →
What does a EV-to-EBIT of 17.66 mean?
Accor (ACRFF) has a EV-to-EBIT of 17.66 as of Jul. 19, 2026. EV to EBIT ratio is the inverse of Joel Greenblatt's earnings yield definition. View historical data on Accor and its competitors. This is 11% below median its historical median of 19.78. According to the industry distribution chart, Accor ranks #386 out of 639 companies in the Travel & Leisure industry, placing it in the top 60.4%.
Is Accor's EV-to-EBIT too high?
Accor's current EV-to-EBIT of 17.66 is 11% below median its 10-year median of 19.78. The Travel & Leisure industry median EV-to-EBIT is 14.40. Accor's value of 17.66 is 22.6% above this industry median. Based on the distribution chart, Accor ranks #386 out of 639 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Accor has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Accor's EV-to-EBIT compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Accor ranks #386 out of 639 companies for EV-to-EBIT. This places Accor in the lower half of its industry. The industry median EV-to-EBIT is 14.40. Accor's value of 17.66 is 22.6% above this benchmark. While the company's 10-year median is 19.78 vs. the industry median of 14.40, 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 EV-to-EBIT for a Travel & Leisure company?
The median EV-to-EBIT among Travel & Leisure companies is 14.40, based on 639 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-EBIT significantly above this median, while those in the bottom quartile fall well below. However, EV-to-EBIT should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Accor's current EV-to-EBIT of 17.66 is 22.6% 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 EV-to-EBIT mean?
A high EV-to-EBIT can signal that a stock is expensive relative to its fundamentals. EV to EBIT ratio is the inverse of Joel Greenblatt's earnings yield definition. View historical data on Accor and its competitors. For the Travel & Leisure industry, the median EV-to-EBIT is 14.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accor's current EV-to-EBIT is 17.66, which is 11% below median its own 10-year median of 19.78. 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 $62.04, compared to a current price of $52.02 — trading 16.2% below its estimated fair value. The current EV-to-EBIT is 17.66, which is 11% below median its 10-year median of 19.78 and 22.6% above the Travel & Leisure industry median of 14.40. Accor's overall GF Score™ is 85/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-EBIT calculated?
EV-to-EBIT is calculated from a company's financial statements. For Accor (ACRFF), the current EV-to-EBIT is 17.66 as of Jul. 19, 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 $52.02 is trading 16.2% below its estimated GF Value™ of $62.04. GuruFocus considers Accor to be Modestly Undervalued.

Key valuation signals for ACRFF:

  • EV-to-EBIT: 17.66 (11% below median its 10-year median of 19.78)
  • GF Value™: $62.04 vs. price of $52.02 (16.2% below fair value)
  • GF Score™: 85/100 with 7 warning signs
  • Industry Position: 22.6% above the Travel & Leisure median (#386 of 639)

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%.
85GF Score

Get the complete analysis for ACRFF

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

$52.02
Price
$62.04
GF Value