Accor (ACRFF) Shiller PE Ratio: 37.16 (As of Sep. 02, 2026) — Near Median

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ACRFF Accor SA ACRFF
81 GF Score
Price $52.40
GF Value $61.41
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Accor Shiller PE Ratio?

Accor ACRFF 81 Shiller PE Ratio is 37.16 as of Sep. 02, 2026, which is 6% above its 10-year median of 34.97. GuruFocus rates ACRFF with a GF Score™ of 81/100 and a GF Value™ of $61.41 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 395 Travel & Leisure companies, Accor ranks worse than 69.62% on this metric.

As of today (2026-09-02), Accor's current share price is $52.3999. Accor's E10 for the fiscal year that ended in Dec25 was $1.41. Accor's Shiller PE Ratio for today is 37.16.

The historical rank and industry rank for Accor's Shiller PE Ratio or its related term are showing as below:

ACRFF' s Shiller PE Ratio Range Over the Past 10 Years
Min: 7.22   Med: 34.97   Max: 92.24
Current: 35.65

During the past 13 years, Accor's highest Shiller PE Ratio was 92.24. The lowest was 7.22. And the median was 34.97.

ACRFF's Shiller PE Ratio is ranked worse than
69.62% of 395 companies
in the Travel & Leisure industry
Industry Median: 23.94 vs ACRFF: 35.65

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years.

Accor's adjusted earnings per share data of for the fiscal year that ended in Dec25 was $1.885. Add all the adjusted EPS for the past 10 years together and divide 10 will get our E10, which is $1.41 for the trailing ten years ended in Dec25.

Shiller PE for Stocks: The True Measure of Stock Valuation


Accor  (OTCPK:ACRFF) Shiller PE Ratio Explanation

Compared with the regular PE Ratio, which works poorly for cyclical businesses, the Shiller PE Ratio smoothed out the fluctuations of profit margins during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Shiller PE Ratio should give similar results to regular PE Ratio.

Compared with the PS Ratio, the Shiller PE Ratio makes the comparison between different industries more meaningful.


Be Aware

Shiller PE Ratio assumes that over the long term, businesses and profitability revert to their means. If a company's business model does not work in the future compared with the past, Shiller PE Ratio and PS Ratio will give false valuations.


Accor Shiller PE Ratio Related Terms


Accor Shiller PE Ratio Historical Data

* Premium members only.

The historical data trend for Accor's Shiller PE 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.

Accor Shiller PE Ratio Chart

Accor Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Shiller PE Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 72.30 27.16 33.01 39.87 38.77

Accor Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Shiller PE Ratio 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 0.00 39.87 0.00 38.77 0.00

ACRFF vs MAR, HLT, H: Shiller PE Ratio Comparison

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

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

* The bar in red indicates where Accor's Shiller PE Ratio falls into.


ACRFF
81GF Score
Accor SA ACRFF
Shiller PE Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Accor Shiller PE Ratio Calculation

For Shiller PE Ratio, the earnings of the past 10 years are inflation-adjusted and averaged. The result is used for P/E calculation. Since it looks at the average over the last 10 years, the Shiller PE Ratio is also called PE10.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The same calculation is applied here to individual companies.

Accor's Shiller PE Ratio for today is calculated as

Shiller PE Ratio=Share Price/ E10
=52.3999/1.41
=37.16

* 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's E10 for the fiscal year that ended in Dec25 is calculated as:

For example, Accor's adjusted earnings per share data for the fiscal year that ended in Dec25 was:

Adj_EPS=Earnings per Share (Diluted)/CPI of Dec25 (Change)*Current CPI (Dec25)
=1.885/120.9000*120.9000
=1.885

Current CPI (Dec25) = 120.9000.

Accor Annual Data

Earnings per Share (Diluted) CPI Adj_EPS
201612 0.928 100.650 1.115
201712 1.680 101.850 1.994
201812 8.646 103.470 10.102
201912 1.722 104.980 1.983
202012 -9.380 104.960 -10.805
202112 0.215 107.850 0.241
202212 1.472 114.160 1.559
202312 2.421 118.390 2.472
202412 2.440 119.950 2.459
202512 1.885 120.900 1.885

Add all the adjusted EPS together and divide 10 will get our E10.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

Frequently Asked Questions Learn more about Shiller PE Ratio →
What does a Shiller PE Ratio of 37.16 mean?
Accor (ACRFF) has a Shiller PE Ratio of 37.16 as of Sep. 02, 2026. Shiller price-earnings ratio is the ratio of share price to a company's inflation-adjusted earnings over a 10-year period. View historical data on Accor and its competitors. This is near median its historical median of 34.97. Over the past decade, Accor's Shiller PE Ratio has ranged from 7.22 to 92.24. According to the industry distribution chart, Accor ranks #275 out of 395 companies in the Travel & Leisure industry, placing it in the top 69.6%.
Is Accor's Shiller PE Ratio too high?
Accor's current Shiller PE Ratio of 37.16 is near median its 10-year median of 34.97. Over the past 10 years, this metric has ranged from a low of 7.22 to a high of 92.24. The Travel & Leisure industry median Shiller PE Ratio is 23.94. Accor's value of 37.16 is 55.2% above this industry median. Based on the distribution chart, Accor ranks #275 out of 395 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Accor has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Accor's Shiller PE Ratio compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Accor ranks #275 out of 395 companies for Shiller PE Ratio. This places Accor in the lower half of its industry. The industry median Shiller PE Ratio is 23.94. Accor's value of 37.16 is 55.2% above this benchmark. Historically, Accor's own Shiller PE Ratio has ranged from 7.22 to 92.24 over the past decade. While the company's 10-year median is 34.97 vs. the industry median of 23.94, 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 Shiller PE Ratio for a Travel & Leisure company?
The median Shiller PE Ratio among Travel & Leisure companies is 23.94, based on 395 companies in the industry. Companies in the top quartile (top 25%) have a Shiller PE Ratio significantly above this median, while those in the bottom quartile fall well below. However, Shiller PE Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Accor's current Shiller PE Ratio of 37.16 is 55.2% 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 Shiller PE Ratio mean?
A high Shiller PE Ratio can signal that a stock is expensive relative to its fundamentals. Shiller price-earnings ratio is the ratio of share price to a company's inflation-adjusted earnings over a 10-year period. View historical data on Accor and its competitors. For the Travel & Leisure industry, the median Shiller PE Ratio is 23.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accor's current Shiller PE Ratio is 37.16, which is near median its own 10-year median of 34.97. 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 $61.41, compared to a current price of $52.40 — trading 14.7% below its estimated fair value. The current Shiller PE Ratio is 37.16, which is near median its 10-year median of 34.97 and 55.2% above the Travel & Leisure industry median of 23.94. Accor's overall GF Score™ is 81/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Shiller PE Ratio calculated?
Shiller PE Ratio is calculated from a company's financial statements. For Accor (ACRFF), the current Shiller PE Ratio is 37.16 as of Sep. 02, 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 $52.40 is trading 14.7% below its estimated GF Value™ of $61.41. GuruFocus considers Accor to be Modestly Undervalued.

Key valuation signals for ACRFF:

  • Shiller PE Ratio: 37.16 (near median its 10-year median of 34.97)
  • GF Value™: $61.41 vs. price of $52.40 (14.7% below fair value)
  • GF Score™: 81/100 with 6 warning signs
  • Industry Position: 55.2% above the Travel & Leisure median (#275 of 395)

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%.
81GF Score

Get the complete analysis for ACRFF

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

$52.40
Price
$61.41
GF Value