Accor (ACRFF) Moat Score: 6/10 (As of Jun. 28, 2026)


ACRFF Accor SA ACRFF
83 GF Score
Price $57.35
GF Value $62.44
Valuation Fairly Valued
! 7 Warning Signs
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What is Accor Moat Score?

Accor ACRFF 83 Moat Score is 6 as of Jun. 28, 2026. GuruFocus rates ACRFF with a GF Score™ of 83/100 and a GF Value™ of $62.44 (Fairly Valued). The stock has 7 warning signs investors should review. Among 879 Travel & Leisure companies, Accor ranks better than 98.18% on this metric.

Accor has the Moat Score of 6, which implies that the company might have Narrow Moat - Strong narrow moat, clearly distinguishable but not wide.

Accor has Narrow Moat: Accor SA has a strong narrow moat due to its well-recognized brand and extensive global hotel network. The company benefits from customer loyalty and economies of scale, but faces intense competition and lacks exclusive regulatory advantages to achieve a wide moat.

Moat Score is a ranking system developed by GuruFocus to assess a company's ability to sustain a competitive advantage, rated on a scale from 0 to 10. It takes into account key factors such as market leadership, cost advantages, network effects, customer switching costs, and more.

The company's Moat Score is based on these criteria:

1. Market leadership and sustainable market share
2. Network effects and significant customer switching costs
3. Valuable intellectual property and patents
4. Strong brand strength and deep customer loyalty
5. Durable cost advantages (e.g., economies of scale, proprietary technology)
6. Significant regulatory barriers and exclusive licenses
7. Superior distribution network
8. Strong and sustainable pricing power
9. Consistent and impactful innovation and R&D capabilities

Based on the research, GuruFocus believes Accor might have Narrow Moat - Strong narrow moat, clearly distinguishable but not wide.

Accor  (OTCPK:ACRFF) Moat Score Explanation

The Moat Score ranges from 0 to 10, with 10 as the highest. GuruFocus divided Moat Score into following 8 categories:

Moat Score Moat Level
10Wide Moat - Exceptionally dominant and durable wide moat
8 - 9Wide Moat - Clear and robust wide moat
7Wide Moat - Entry-level wide moat, clearly possessing durable advantages
6Narrow Moat - Strong narrow moat, clearly distinguishable but not wide
5Narrow Moat - Solid narrow moat
4Narrow Moat - Discernible but modest moat
1 - 3No Moat - Very weak/transient advantages
0No Moat - No discernible moat

Accor Moat Score Related Terms

ACRFF vs MAR, HLT, H: Moat Score Comparison

For the Lodging subindustry, Accor's Moat Score, along with its competitors' market caps and Moat Score 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 Moat Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Accor's Moat Score distribution charts can be found below:

* The bar in red indicates where Accor's Moat Score falls into.


ACRFF
83GF Score
Accor SA ACRFF
Moat Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Frequently Asked Questions Learn more about Moat Score →
What does a Moat Score of 6 mean?
Accor (ACRFF) has a Moat Score of 6 as of Jun. 28, 2026. Moat Score is a ranking system developed by GuruFocus to assess a company's ability to sustain a competitive advantage, rated on a scale from 0 to 10. It takes into account key factors such as market leadership, cost advantages, network effects, customer switching costs, and more. According to the industry distribution chart, Accor ranks #16 out of 879 companies in the Travel & Leisure industry, placing it in the top 1.8%.
Is Accor's Moat Score too high?
Accor's current Moat Score is 6. Based on the distribution chart, Accor ranks #16 out of 879 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Accor has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Accor's Moat Score compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Accor ranks #16 out of 879 companies for Moat Score. This places Accor in the top 2% of its industry — outperforming the majority of peers. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Moat Score for a Travel & Leisure company?
A good Moat Score depends on the Travel & Leisure industry context. However, Moat Score 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 Moat Score mean?
A high Moat Score can signal that a stock is expensive relative to its fundamentals. Moat Score is a ranking system developed by GuruFocus to assess a company's ability to sustain a competitive advantage, rated on a scale from 0 to 10. It takes into account key factors such as market leadership, cost advantages, network effects, customer switching costs, and more. Accor's current Moat Score is 6. 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 Fairly Valued. The stock's GF Value™ is $62.44, compared to a current price of $57.35 — trading 8.2% below its estimated fair value. The current Moat Score is 6. Accor's overall GF Score™ is 83/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Moat Score calculated?
Moat Score is calculated from a company's financial statements. For Accor (ACRFF), the current Moat Score is 6 as of Jun. 28, 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 $57.35 is trading 8.2% below its estimated GF Value™ of $62.44. GuruFocus considers Accor to be Fairly Valued.

Key valuation signals for ACRFF:

  • Moat Score: 6
  • GF Value™: $62.44 vs. price of $57.35 (8.2% below fair value)
  • GF Score™: 83/100 with 7 warning signs

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%.
83GF Score

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

$57.35
Price
$62.44
GF Value