Accor S. A. (AC) — Cash Flow Quality Index

Latest as of December 2025: 1.01x

Accor S. A. (AC) has a Cash Flow Quality Index of 1.01x as of December 2025. Operating cash flow of €579.00 Million exceeds net income of €574.00 Million, indicating high earnings quality where cash backs reported profits. Explore Accor S. A. strategic investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

1.01x
Operating CF / Net Income

Operating Cash Flow

€579.00 Million
EUR

Net Income

€574.00 Million
EUR

Data as of

Dec 2025
Most recent filing

Accor S. A. Cash Flow Quality Index (2001–2025)

Historical Cash Flow Quality Index for Accor S. A. across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check AC tangible net assets ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Accor S. A. (2001–2025)

Year-by-year earnings quality comparison for Accor S. A.. For live market cap and the full company financial profile, see market value of Accor S. A..

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 1.02x €821.00 Million €807.00 Million ▲ +9.1%
2024 0.93x €733.00 Million €786.00 Million ▼ -11.8%
2023 1.06x €669.00 Million €633.00 Million ▲ +39.6%
2022 0.76x €511.00 Million €675.00 Million ▲ +107.1%
2021 -10.64x €-234.00 Million €22.00 Million ▼ -1469.0%
2019 0.78x €641.00 Million €825.00 Million ▲ +253.4%
2018 0.22x €491.00 Million €2.23 Billion ▼ -90.0%
2017 2.20x €979.00 Million €446.00 Million ▲ +14.5%
2016 1.92x €508.00 Million €265.00 Million ▼ -40.4%
2015 3.22x €785.00 Million €244.00 Million ▲ +4.1%
2014 3.09x €689.00 Million €223.00 Million ▼ -24.6%
2013 4.10x €516.00 Million €126.00 Million ▲ +2662.7%
2012 0.15x €126.00 Million €850.00 Million ▼ -78.6%
2011 0.69x €642.00 Million €928.00 Million ▼ -8.5%
2010 0.76x €665.00 Million €880.00 Million ▲ +115.5%
2009 0.35x €383.00 Million €1.09 Billion ▼ -53.7%
2008 0.76x €1.05 Billion €1.39 Billion ▼ -25.6%
2007 1.02x €1.42 Billion €1.39 Billion ▲ +6.2%
2006 0.96x €1.20 Billion €1.25 Billion ▲ +1.8%
2005 0.94x €1.08 Billion €1.15 Billion ▼ -73.2%
2004 3.52x €918.00 Million €261.00 Million ▲ +24.0%
2003 2.84x €862.00 Million €304.00 Million ▲ +46.3%
2002 1.94x €876.00 Million €452.00 Million ▲ +12.5%
2001 1.72x €870.00 Million €505.00 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.