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AccorACRFF 83 Equity-to-Asset is 0.33 as of Jun. 2026, which is 23% below its 10-year median of 0.43. GuruFocus rates ACRFF with a GF Score™ of 83/100 and a GF Value™ of $60.35 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 861 Travel & Leisure companies, Accor ranks worse than 70.15% on this metric.
Equity to Asset ratio is calculated as total stockholders equity divided by total asset. Accor's Total Stockholders Equity for the quarter that ended in Jun. 2026 was $4,646 Mil. Accor's Total Assets for the quarter that ended in Jun. 2026 was $13,902 Mil.
Therefore, Accor's Equity to Asset Ratio for the quarter that ended in Jun. 2026 was 0.33.
The historical rank and industry rank for Accor's Equity-to-Asset or its related term are showing as below:
ACRFF'
s Equity-to-Asset Range Over the Past 10 Years
Min: 0.33 Med: 0.43 Max: 0.57
Current: 0.33
During the past 13 years, the highest Equity to Asset Ratio of Accor was 0.57. The lowest was 0.33. And the median was 0.43.
ACRFF's Equity-to-Asset is ranked worse than 70.15% of 861
companies
in the Travel & Leisure industry
Industry Median: 0.51
vs ACRFF: 0.33
Equity to Asset ratio can vary greatly across different industries, as they have different capital structure. A company with smaller Equity to Asset ratio (more leveraged) may have higher ROE % because of the leverage.
For banks, the required minimum Equity to Asset ratio by regulation is 5%. Some stronger banks may have Equity to Asset Ratio of more than 10%.
Accor Equity-to-Asset Related Terms
Accor Equity-to-Asset Historical Data
* Premium members only.
The historical data trend for Accor's Equity-to-Asset 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 Equity-to-Asset, along with its competitors' market caps and Equity-to-Asset 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 Equity-to-Asset vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Accor's Equity-to-Asset distribution charts can be found below:
* The bar in red indicates where Accor's Equity-to-Asset falls into.
Equity to Asset ratio measures the ratios of the portion of the asset owned by shareholders out of the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Equity to Asset ratio is calculated by dividing total stockholders equity by total asset.
Accor's Equity to Asset Ratio 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 Equity-to-Asset of 0.33 as of Jun. 2026. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on Accor and its competitors. This is 23% below median its historical median of 0.43. Over the past decade, Accor's Equity-to-Asset has ranged from 0.33 to 0.57. According to the industry distribution chart, Accor ranks #604 out of 861 companies in the Travel & Leisure industry, placing it in the top 70.2%.
Is Accor's Equity-to-Asset too high?
Accor's current Equity-to-Asset of 0.33 is 23% below median its 10-year median of 0.43. Over the past 10 years, this metric has ranged from a low of 0.33 to a high of 0.57. The Travel & Leisure industry median Equity-to-Asset is 0.51. Accor's value of 0.33 is 35.3% below this industry median. Based on the distribution chart, Accor ranks #604 out of 861 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 Equity-to-Asset compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Accor ranks #604 out of 861 companies for Equity-to-Asset. This places Accor in the lower half of its industry. The industry median Equity-to-Asset is 0.51. Accor's value of 0.33 is 35.3% below this benchmark. Historically, Accor's own Equity-to-Asset has ranged from 0.33 to 0.57 over the past decade. While the company's 10-year median is 0.43 vs. the industry median of 0.51, Accor has consistently been below 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 Equity-to-Asset for a Travel & Leisure company?
The median Equity-to-Asset among Travel & Leisure companies is 0.51, based on 861 companies in the industry. Companies in the top quartile (top 25%) have a Equity-to-Asset significantly above this median, while those in the bottom quartile fall well below. However, Equity-to-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Accor's current Equity-to-Asset of 0.33 is 35.3% below 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 Equity-to-Asset mean?
A high Equity-to-Asset can signal that a stock is expensive relative to its fundamentals. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on Accor and its competitors. For the Travel & Leisure industry, the median Equity-to-Asset is 0.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accor's current Equity-to-Asset is 0.33, which is 23% below median its own 10-year median of 0.43. 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 $60.35, compared to a current price of $52.02 — trading 13.8% below its estimated fair value. The current Equity-to-Asset is 0.33, which is 23% below median its 10-year median of 0.43 and 35.3% below the Travel & Leisure industry median of 0.51. 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 Equity-to-Asset calculated?
Equity-to-Asset is calculated from a company's financial statements. For Accor (ACRFF), the current Equity-to-Asset is 0.33 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 $52.02 is trading 13.8% below its estimated GF Value™ of $60.35.
GuruFocus considers Accor to be Modestly Undervalued.
Key valuation signals for ACRFF:
Equity-to-Asset: 0.33 (23% below median its 10-year median of 0.43)
GF Value™: $60.35 vs. price of $52.02 (13.8% below fair value)
Industry Position: 35.3% below the Travel & Leisure median (#604 of 861)
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
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