AccorXPAR:AC +1.30%89 PB Ratio is 2.68 as of Jun. 24, 2026, which is 37% above its 10-year median of 1.96. GuruFocus rates XPAR:AC with a GF Score™ of 89/100 and a GF Value™ of €54.54 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 795 Travel & Leisure companies, Accor ranks worse than 71.32% on this metric.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-06-24), Accor's share price is €49.02. Accor's Book Value per Share for the quarter that ended in Dec. 2025 was €18.26. Hence, Accor's PB Ratio of today is 2.68.
Warning Sign:
Accor SA stock PB Ratio (=2.65) is close to 10-year high of 2.7.
The historical rank and industry rank for Accor's PB Ratio or its related term are showing as below:
XPAR:AC'
s PB Ratio Range Over the Past 10 Years
Min: 0.83 Med: 1.96 Max: 2.7
Current: 2.65
During the past 13 years, Accor's highest PB Ratio was 2.70. The lowest was 0.83. And the median was 1.96.
XPAR:AC's PB Ratio is ranked worse than 71.32% of 795
companies
in the Travel & Leisure industry
Industry Median: 1.49
vs XPAR:AC: 2.65
During the past 12 months, Accor's average Book Value Per Share Growth Rate was -11.60% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was -1.70% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was 4.30% per year.
During the past 10 years, the average Book Value Per Share Growth Rate was 0.20% per year.
During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Accor was 21.00% per year. The lowest was -11.70% per year. And the median was 0.85% per year.
The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.
Be Aware
Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.
Accor PB Ratio Related Terms
Accor PB Ratio Historical Data
* Premium members only.
The historical data trend for Accor's PB Ratio 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 PB Ratio, along with its competitors' market caps and PB Ratio 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 PB Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Accor's PB Ratio distribution charts can be found below:
* The bar in red indicates where Accor's PB Ratio falls into.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.
Accor's PB Ratio for today is calculated as follows:
* 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.
It can also be calculated from the numbers for the whole company:
A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.
Accor (XPAR:AC) has a PB Ratio of 2.68 as of Jun. 24, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Accor and its competitors. This is 37% above median its historical median of 1.96. Over the past decade, Accor's PB Ratio has ranged from 0.83 to 2.70. According to the industry distribution chart, Accor ranks #567 out of 795 companies in the Travel & Leisure industry, placing it in the top 71.3%.
Is Accor's PB Ratio too high?
Accor's current PB Ratio of 2.68 is 37% above median its 10-year median of 1.96. Over the past 10 years, this metric has ranged from a low of 0.83 to a high of 2.70. The Travel & Leisure industry median PB Ratio is 1.49. Accor's value of 2.68 is 79.9% above this industry median. Based on the distribution chart, Accor ranks #567 out of 795 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Accor has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Accor's PB Ratio compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Accor ranks #567 out of 795 companies for PB Ratio. This places Accor in the lower half of its industry. The industry median PB Ratio is 1.49. Accor's value of 2.68 is 79.9% above this benchmark. Historically, Accor's own PB Ratio has ranged from 0.83 to 2.70 over the past decade. While the company's 10-year median is 1.96 vs. the industry median of 1.49, 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 PB Ratio for a Travel & Leisure company?
The median PB Ratio among Travel & Leisure companies is 1.49, based on 795 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Accor's current PB Ratio of 2.68 is 79.9% 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 PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Accor and its competitors. For the Travel & Leisure industry, the median PB Ratio is 1.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accor's current PB Ratio is 2.68, which is 37% above median its own 10-year median of 1.96. 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 (XPAR:AC) is currently considered Modestly Undervalued. The stock's GF Value™ is €54.54, compared to a current price of €49.02 — trading 10.1% below its estimated fair value. The current PB Ratio is 2.68, which is 37% above median its 10-year median of 1.96 and 79.9% above the Travel & Leisure industry median of 1.49. Accor's overall GF Score™ is 89/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For Accor (XPAR:AC), the current PB Ratio is 2.68 as of Jun. 24, 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 (XPAR:AC) Overvalued in 2026?
Based on GuruFocus' analysis, Accor stock appears to be undervalued.
The current stock price of €49.02 is trading 10.1% below its estimated GF Value™ of €54.54.
GuruFocus considers Accor to be Modestly Undervalued.
Key valuation signals for XPAR:AC:
PB Ratio: 2.68 (37% above median its 10-year median of 1.96)
GF Value™: €54.54 vs. price of €49.02 (10.1% below fair value)
Industry Position: 79.9% above the Travel & Leisure median (#567 of 795)
No single metric tells the full story. See the XPAR:AC 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%.
89GF Score
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