Accor (ACRFF) EV-to-EBITDA: 12.49 (As of Jul. 22, 2026) — 11% Below Median

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ACRFF Accor SA ACRFF
85 GF Score
Price $52.02
GF Value $62.10
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is Accor EV-to-EBITDA?

Accor ACRFF 85 EV-to-EBITDA is 12.49 as of Jul. 22, 2026, which is 11% below its 10-year median of 14.10. GuruFocus rates ACRFF with a GF Score™ of 85/100 and a GF Value™ of $62.10 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 693 Travel & Leisure companies, Accor ranks worse than 61.9% on this metric.

EV-to-EBITDA is calculated as enterprise value divided by its EBITDA. As of today, Accor's enterprise value is $16,537 Mil. Accor's EBITDA for the trailing twelve months (TTM) ended in Dec. 2025 was $1,324 Mil. Therefore, Accor's EV-to-EBITDA for today is 12.49.

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

ACRFF' s EV-to-EBITDA Range Over the Past 10 Years
Min: -5.4   Med: 14.1   Max: 50.83
Current: 12.8

During the past 13 years, the highest EV-to-EBITDA of Accor was 50.83. The lowest was -5.40. And the median was 14.10.

ACRFF's EV-to-EBITDA is ranked worse than
61.9% of 693 companies
in the Travel & Leisure industry
Industry Median: 9.7 vs ACRFF: 12.80

EV-to-EBITDA is a valuation multiple used in finance and investment to measure the value of a company. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio to determine the fair market value of a company.

As of today (2026-07-22), Accor's stock price is $52.02. Accor's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was $1.871. Therefore, Accor's PE Ratio (TTM) for today is 27.80.

The "classic" EV-to-EBITDA is much better in capturing debt and net cash than the PE Ratio (TTM).


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

EV-to-EBITDA is a valuation multiple used in finance and investment to measure the value of a company. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

Accor's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=52.02/1.871
=27.80

Accor's share price for today is $52.02.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Accor's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was $1.871.

* 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.

Study has found that the companies with the lowest EV-to-EBITDA outperforms companies measured as cheap by other ratios such as PE Ratio (TTM).

Please read Which price ratio outperforms the enterprise multiple?


Accor EV-to-EBITDA Related Terms


Accor EV-to-EBITDA Historical Data

* Premium members only.

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

Accor Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-EBITDA
Get a 7-Day Free Trial Premium Member Only Premium Member Only 33.65 10.30 10.32 10.81 13.03

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-EBITDA 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 10.32 0.00 10.81 0.00 13.03

ACRFF vs MAR, HLT, H: EV-to-EBITDA Comparison

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

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

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


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

Accor EV-to-EBITDA Calculation

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

EV-to-EBITDA=Enterprise Value (Today)/EBITDA (TTM)
=16537.133/1323.962
=12.49

Accor's current Enterprise Value is $16,537 Mil.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Accor's EBITDA for the trailing twelve months (TTM) ended in Dec. 2025 was $1,324 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-EBITDA →
What does a EV-to-EBITDA of 12.49 mean?
Accor (ACRFF) has a EV-to-EBITDA of 12.49 as of Jul. 22, 2026. EV to EBITDA ratio is the company's enterprise value divided by earnings before interest, taxes, depreciation and amortization. View historical data on Accor. This is 11% below median its historical median of 14.10. According to the industry distribution chart, Accor ranks #429 out of 693 companies in the Travel & Leisure industry, placing it in the top 61.9%.
Is Accor's EV-to-EBITDA too high?
Accor's current EV-to-EBITDA of 12.49 is 11% below median its 10-year median of 14.10. The Travel & Leisure industry median EV-to-EBITDA is 9.70. Accor's value of 12.49 is 28.8% above this industry median. Based on the distribution chart, Accor ranks #429 out of 693 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-EBITDA compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Accor ranks #429 out of 693 companies for EV-to-EBITDA. This places Accor in the lower half of its industry. The industry median EV-to-EBITDA is 9.70. Accor's value of 12.49 is 28.8% above this benchmark. While the company's 10-year median is 14.10 vs. the industry median of 9.70, 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-EBITDA for a Travel & Leisure company?
The median EV-to-EBITDA among Travel & Leisure companies is 9.70, based on 693 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-EBITDA significantly above this median, while those in the bottom quartile fall well below. However, EV-to-EBITDA should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Accor's current EV-to-EBITDA of 12.49 is 28.8% 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-EBITDA mean?
A high EV-to-EBITDA can signal that a stock is expensive relative to its fundamentals. EV to EBITDA ratio is the company's enterprise value divided by earnings before interest, taxes, depreciation and amortization. View historical data on Accor. For the Travel & Leisure industry, the median EV-to-EBITDA is 9.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accor's current EV-to-EBITDA is 12.49, which is 11% below median its own 10-year median of 14.10. 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 $62.10, compared to a current price of $52.02 — trading 16.2% below its estimated fair value. The current EV-to-EBITDA is 12.49, which is 11% below median its 10-year median of 14.10 and 28.8% above the Travel & Leisure industry median of 9.70. 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-EBITDA calculated?
EV-to-EBITDA is calculated from a company's financial statements. For Accor (ACRFF), the current EV-to-EBITDA is 12.49 as of Jul. 22, 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 $62.10. GuruFocus considers Accor to be Modestly Undervalued.

Key valuation signals for ACRFF:

  • EV-to-EBITDA: 12.49 (11% below median its 10-year median of 14.10)
  • GF Value™: $62.10 vs. price of $52.02 (16.2% below fair value)
  • GF Score™: 85/100 with 7 warning signs
  • Industry Position: 28.8% above the Travel & Leisure median (#429 of 693)

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

$52.02
Price
$62.10
GF Value