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Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Accor's Total Liabilities for the quarter that ended in Dec. 2025 was $8,228 Mil. Accor's Total Assets for the quarter that ended in Dec. 2025 was $13,752 Mil.
Therefore, Accor's Liabilities-to-Assets Ratio for the quarter that ended in Dec. 2025 was 0.60.
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.
Accor Liabilities-to-Assets Related Terms
Accor Liabilities-to-Assets Historical Data
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The historical data trend for Accor's Liabilities-to-Assets 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.
ACRFF vs MAR, HLT, H: Liabilities-to-Assets Comparison
For the Lodging subindustry, Accor's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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 Liabilities-to-Assets vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Accor's Liabilities-to-Assets distribution charts can be found below:
* The bar in red indicates where Accor's Liabilities-to-Assets falls into.
Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.
Accor's Liabilities-to-Assets 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 Liabilities-to-Assets of 0.60 as of Dec. 2025. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Accor and its competitors.
Is Accor's Liabilities-to-Assets too high?
Accor's current Liabilities-to-Assets is 0.60. 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 Liabilities-to-Assets compare to MAR and HLT?
Accor's Liabilities-to-Assets of 0.60 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 Liabilities-to-Assets for a Travel & Leisure company?
A good Liabilities-to-Assets depends on the Travel & Leisure industry context. However, Liabilities-to-Assets 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 Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Accor and its competitors. Accor's current Liabilities-to-Assets is 0.60. 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 $62.31, compared to a current price of $52.02 — trading 16.5% below its estimated fair value. The current Liabilities-to-Assets is 0.60. 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 Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Accor (ACRFF), the current Liabilities-to-Assets is 0.60 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 (ACRFF) Overvalued in 2026?
Based on GuruFocus' analysis, Accor stock appears to be undervalued.
The current stock price of $52.02 is trading 16.5% below its estimated GF Value™ of $62.31.
GuruFocus considers Accor to be Modestly Undervalued.
Key valuation signals for ACRFF:
Liabilities-to-Assets: 0.60
GF Value™: $62.31 vs. price of $52.02 (16.5% below fair value)
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%.
85GF Score
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Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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