Accor (WBO:AC) Inventory Turnover: 38.26 (As of Dec. 2025)


WBO:AC Accor SA WBO:AC
82 GF Score
Price €50.82
GF Value €54.44
Valuation Fairly Valued
! 7 Warning Signs
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What is Accor Inventory Turnover?

Accor WBO:AC +1.15% 82 Inventory Turnover is 38.26 as of Dec. 2025. GuruFocus rates WBO:AC with a GF Score™ of 82/100 and a GF Value™ of €54.44 (Fairly Valued). The stock has 7 warning signs investors should review.

Inventory Turnover measures how fast the company turns over its inventory within a year. It is calculated as Cost of Goods Sold divided by Total Inventories. Accor's Cost of Goods Sold for the six months ended in Dec. 2025 was €1,339 Mil. Accor's Average Total Inventories for the quarter that ended in Dec. 2025 was €35 Mil. Accor's Inventory Turnover for the quarter that ended in Dec. 2025 was 38.26.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Accor's Days Inventory for the six months ended in Dec. 2025 was 4.77.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Accor's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.01.

Accor  (WBO:AC) Inventory Turnover Explanation

Inventory Turnover measures how fast the company turns over its inventory within a year. A higher Inventory Turnover means the company has light inventory. Therefore the company spends less money on storage, write downs, and obsolete inventory. If the inventory is too light, it may affect sales because the company may not have enough to meet demand.

1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Accor's Days Inventory for the six months ended in Dec. 2025 is calculated as:

Days Inventory =Average Total Inventories (Q: Dec. 2025 )/Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=35/1339*365 / 2
=4.77

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Accor's Inventory to Revenue for the quarter that ended in Dec. 2025 is calculated as

Inventory-to-Revenue=Average Total Inventories (Q: Dec. 2025 ) / Revenue (Q: Dec. 2025 )
=35 / 2894
=0.01

* 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.

Be Aware

Usually retailers pile up their inventories at holiday seasons to meet the stronger demand. Therefore, the inventory of a particular quarter of a year should not be used to calculate Inventory Turnover. An average inventory is a better indication.

Accor Inventory Turnover Related Terms

Accor Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Accor's Inventory Turnover 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 Inventory Turnover Chart

Accor Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Inventory Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 90.27 155.64 90.98 72.45 73.95

Accor Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Inventory Turnover 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 35.97 35.84 35.21 36.27 38.26
WBO:AC
82GF Score
Accor SA WBO:AC
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Accor Inventory Turnover Calculation

Accor's Inventory Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Inventory Turnover (A: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (A: Dec. 2025 ) / ((Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count )
=2699 / ((39 + 34) / 2 )
=2699 / 36.5
=73.95

Accor's Inventory Turnover for the quarter that ended in Dec. 2025 is calculated as

Inventory Turnover (Q: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (Q: Dec. 2025 ) / ((Total Inventories (Q: Jun. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count )
=1339 / ((36 + 34) / 2 )
=1339 / 35
=38.26

* 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 Inventory Turnover →
What does a Inventory Turnover of 38.26 mean?
Accor (WBO:AC) has a Inventory Turnover of 38.26 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Accor and its competitors.
Is Accor's Inventory Turnover too high?
Accor's current Inventory Turnover is 38.26. Overall, Accor has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Accor's Inventory Turnover compare to MAR and HLT?
Accor's Inventory Turnover of 38.26 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 Inventory Turnover for a Travel & Leisure company?
A good Inventory Turnover depends on the Travel & Leisure industry context. However, Inventory Turnover 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 Inventory Turnover mean?
A high Inventory Turnover can signal that a stock is expensive relative to its fundamentals. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Accor and its competitors. Accor's current Inventory Turnover is 38.26. 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 (WBO:AC) is currently considered Fairly Valued. The stock's GF Value™ is €54.44, compared to a current price of €50.82 — trading 6.6% below its estimated fair value. The current Inventory Turnover is 38.26. Accor's overall GF Score™ is 82/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Inventory Turnover calculated?
Inventory Turnover is calculated from a company's financial statements. For Accor (WBO:AC), the current Inventory Turnover is 38.26 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 (WBO:AC) Overvalued in 2026?

Based on GuruFocus' analysis, Accor stock appears to be undervalued. The current stock price of €50.82 is trading 6.6% below its estimated GF Value™ of €54.44. GuruFocus considers Accor to be Fairly Valued.

Key valuation signals for WBO:AC:

  • Inventory Turnover: 38.26
  • GF Value™: €54.44 vs. price of €50.82 (6.6% below fair value)
  • GF Score™: 82/100 with 7 warning signs

No single metric tells the full story. See the WBO: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%.
82GF Score

Get the complete analysis for WBO:AC

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

€50.82
Price
€54.44
GF Value