Accor (WBO:AC) Receivables Turnover: 3.44 (As of Dec. 2025)


WBO:AC Accor SA WBO:AC
82 GF Score
Price €49.06
GF Value €55.33
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Accor Receivables Turnover?

Accor WBO:AC +1.13% 82 Receivables Turnover is 3.44 as of Dec. 2025. GuruFocus rates WBO:AC with a GF Score™ of 82/100 and a GF Value™ of €55.33 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 829 Travel & Leisure companies, Accor ranks worse than 72.98% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Accor's Revenue for the six months ended in Dec. 2025 was €2,894 Mil. Accor's average Accounts Receivable for the six months ended in Dec. 2025 was €843 Mil. Hence, Accor's Receivables Turnover for the six months ended in Dec. 2025 was 3.44.


Accor  (WBO:AC) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


Accor Receivables Turnover Related Terms


Accor Receivables Turnover Historical Data

* Premium members only.

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

Accor Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.78 5.93 6.32 6.96 6.91

Accor Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Receivables 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 3.10 3.04 3.34 3.31 3.44

WBO:AC vs MAR, HLT, H: Receivables Turnover Comparison

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

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

* The bar in red indicates where Accor's Receivables Turnover falls into.


WBO:AC
82GF Score
Accor SA WBO:AC
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Accor Receivables Turnover Calculation

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

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

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=5639 / ((803 + 829) / 2 )
=5639 / 816
=6.91

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

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Jun. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=2894 / ((856 + 829) / 2 )
=2894 / 842.5
=3.44

* 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 Receivables Turnover →
What does a Receivables Turnover of 3.44 mean?
Accor (WBO:AC) has a Receivables Turnover of 3.44 as of Dec. 2025. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Accor and its competitors. According to the industry distribution chart, Accor ranks #605 out of 829 companies in the Travel & Leisure industry, placing it in the top 73%.
Is Accor's Receivables Turnover too high?
Accor's current Receivables Turnover is 3.44. The Travel & Leisure industry median Receivables Turnover is 14.03. Accor's value of 3.44 is 75.5% below this industry median. Based on the distribution chart, Accor ranks #605 out of 829 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Accor has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Accor's Receivables Turnover compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Accor ranks #605 out of 829 companies for Receivables Turnover. This places Accor in the lower half of its industry. The industry median Receivables Turnover is 14.03. Accor's value of 3.44 is 75.5% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Travel & Leisure company?
The median Receivables Turnover among Travel & Leisure companies is 14.03, based on 829 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Accor's current Receivables Turnover of 3.44 is 75.5% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Accor and its competitors. For the Travel & Leisure industry, the median Receivables Turnover is 14.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accor's current Receivables Turnover is 3.44. 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 Modestly Undervalued. The stock's GF Value™ is €55.33, compared to a current price of €49.06 — trading 11.3% below its estimated fair value. The current Receivables Turnover is 3.44 and 75.5% below the Travel & Leisure industry median of 14.03. 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 Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Accor (WBO:AC), the current Receivables Turnover is 3.44 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 €49.06 is trading 11.3% below its estimated GF Value™ of €55.33. GuruFocus considers Accor to be Modestly Undervalued.

Key valuation signals for WBO:AC:

  • Receivables Turnover: 3.44
  • GF Value™: €55.33 vs. price of €49.06 (11.3% below fair value)
  • GF Score™: 82/100 with 7 warning signs
  • Industry Position: 75.5% below the Travel & Leisure median (#605 of 829)

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

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

€49.06
Price
€55.33
GF Value