Accor SA
Accor SA operates a chain of hotels worldwide. It operates through Premium, Midscale and Economy; and Luxury & Lifestyle segments. The Premium, Midscale and Economy segment includes the Ibis, Novotel, Mercure, Swissôtel, Mövenpick, and Pullman brands operating in Europe and North Africa, the Middle East, Africa, the Asia-Pacific, the Americas, and China. Its Luxury & Lifestyle segment includes th… Read more
Accor SA (ACRFF) - Net Assets
Latest net assets as of December 2025: $4.72 Billion USD
Based on the latest financial reports, Accor SA (ACRFF) has net assets worth $4.72 Billion USD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($11.74 Billion) and total liabilities ($7.03 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $4.72 Billion |
| % of Total Assets | 40.17% |
| Annual Growth Rate | 0.41% |
| 5-Year Change | 31.14% |
| 10-Year Change | -20.39% |
| Growth Volatility | 20.31 |
Accor SA - Net Assets Trend (2001–2025)
This chart illustrates how Accor SA's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Accor SA (2001–2025)
The table below shows the annual net assets of Accor SA from 2001 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $4.72 Billion | -13.75% |
| 2024-12-31 | $5.47 Billion | +2.97% |
| 2023-12-31 | $5.31 Billion | +19.19% |
| 2022-12-31 | $4.46 Billion | +23.88% |
| 2021-12-31 | $3.60 Billion | +13.83% |
| 2020-12-31 | $3.16 Billion | -54.70% |
| 2019-12-31 | $6.97 Billion | +8.26% |
| 2018-12-31 | $6.44 Billion | +11.41% |
| 2017-12-31 | $5.78 Billion | -2.40% |
| 2016-12-31 | $5.92 Billion | +48.61% |
| 2015-12-31 | $3.99 Billion | +3.02% |
| 2014-12-31 | $3.87 Billion | +40.63% |
| 2013-12-31 | $2.75 Billion | -7.93% |
| 2012-12-31 | $2.99 Billion | -20.67% |
| 2011-12-31 | $3.77 Billion | -4.58% |
| 2010-12-31 | $3.95 Billion | +21.36% |
| 2009-12-31 | $3.25 Billion | -8.67% |
| 2008-12-31 | $3.56 Billion | -5.04% |
| 2007-12-31 | $3.75 Billion | -9.89% |
| 2006-12-31 | $4.16 Billion | -5.28% |
| 2005-12-31 | $4.40 Billion | +14.69% |
| 2004-12-31 | $3.83 Billion | +4.07% |
| 2003-12-31 | $3.68 Billion | -7.56% |
| 2002-12-31 | $3.98 Billion | -6.89% |
| 2001-12-31 | $4.28 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to Accor SA's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 5.3% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $449.00 Million | 10.48% |
| Common Stock | $704.00 Million | 16.43% |
| Other Components | $3.13 Billion | 73.09% |
| Total Equity | $4.29 Billion | 100.00% |
Accor SA Competitors by Market Cap
The table below lists competitors of Accor SA ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
HULIC CO. LTD.
F:87W
|
$6.73 Billion |
|
Kirby Corporation
NYSE:KEX
|
$6.73 Billion |
|
LARGAN Precision Co Ltd
TW:3008
|
$6.73 Billion |
|
ALD S.A
OTCGREY:ALLDF
|
$6.73 Billion |
|
CADENCE BANK DL 25
F:BTO0
|
$6.73 Billion |
|
Novatek Microelectronics Corp
TW:3034
|
$6.72 Billion |
|
Arrow Electronics Inc
NYSE:ARW
|
$6.72 Billion |
|
Absa Group Limited
PINK:AGRPF
|
$6.72 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Accor SA's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 5,032,000,000 to 4,285,000,000, a change of -747,000,000 (-14.8%).
- Net income of 448,831,831 contributed positively to equity growth.
- Dividend payments of 327,000,000 reduced retained earnings.
- Share repurchases of 452,000,000 reduced equity.
- New share issuances of 1,000,000 increased equity.
- Other comprehensive income decreased equity by 1,415,000,000.
- Other factors increased equity by 997,168,169.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $448.83 Million | +10.47% |
| Dividends Paid | $327.00 Million | -7.63% |
| Share Repurchases | $452.00 Million | -10.55% |
| Share Issuances | $1.00 Million | +0.02% |
| Other Comprehensive Income | $-1.42 Billion | -33.02% |
| Other Changes | $997.17 Million | +23.27% |
| Total Change | $- | -14.84% |
Book Value vs Market Value Analysis
This analysis compares Accor SA's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 2.64x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has increased from 2.01x to 2.64x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2001-12-31 | $20.22 | $40.55 | x |
| 2002-12-31 | $18.55 | $40.55 | x |
| 2003-12-31 | $16.56 | $40.55 | x |
| 2004-12-31 | $16.36 | $40.55 | x |
| 2005-12-31 | $17.28 | $40.55 | x |
| 2006-12-31 | $16.80 | $40.55 | x |
| 2007-12-31 | $15.64 | $40.55 | x |
| 2008-12-31 | $14.88 | $40.55 | x |
| 2009-12-31 | $13.44 | $40.55 | x |
| 2010-12-31 | $16.09 | $40.55 | x |
| 2011-12-31 | $15.52 | $40.55 | x |
| 2012-12-31 | $12.14 | $40.55 | x |
| 2013-12-31 | $11.10 | $40.55 | x |
| 2014-12-31 | $15.78 | $40.55 | x |
| 2015-12-31 | $15.94 | $40.55 | x |
| 2016-12-31 | $21.77 | $40.55 | x |
| 2017-12-31 | $18.88 | $40.55 | x |
| 2018-12-31 | $21.90 | $40.55 | x |
| 2019-12-31 | $25.05 | $40.55 | x |
| 2020-12-31 | $15.61 | $40.55 | x |
| 2021-12-31 | $16.37 | $40.55 | x |
| 2022-12-31 | $19.23 | $40.55 | x |
| 2023-12-31 | $18.59 | $40.55 | x |
| 2024-12-31 | $20.17 | $40.55 | x |
| 2025-12-31 | $15.36 | $40.55 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Accor SA utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 10.47%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.96%
- • Asset Turnover: 0.48x
- • Equity Multiplier: 2.74x
- Recent ROE (10.47%) is above the historical average (7.64%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2001 | 11.85% | 6.57% | 0.60x | 3.03x | $74.10 Million |
| 2002 | 11.31% | 6.08% | 0.63x | 2.97x | $49.80 Million |
| 2003 | 7.73% | 3.99% | 0.62x | 3.14x | $-79.10 Million |
| 2004 | 6.34% | 3.29% | 0.61x | 3.13x | $-134.70 Million |
| 2005 | 7.74% | 4.40% | 0.57x | 3.06x | $-97.10 Million |
| 2006 | 12.23% | 6.65% | 0.68x | 2.72x | $91.20 Million |
| 2007 | 23.92% | 11.00% | 0.74x | 2.94x | $513.90 Million |
| 2008 | 17.40% | 7.43% | 0.68x | 3.45x | $244.50 Million |
| 2009 | -9.41% | -4.05% | 0.59x | 3.92x | $-581.70 Million |
| 2010 | 98.63% | 60.52% | 0.69x | 2.38x | $3.23 Billion |
| 2011 | 0.76% | 0.44% | 0.76x | 2.26x | $-326.70 Million |
| 2012 | -21.71% | -10.60% | 0.75x | 2.74x | $-874.90 Million |
| 2013 | 4.96% | 2.32% | 0.77x | 2.76x | $-127.80 Million |
| 2014 | 6.10% | 4.09% | 0.62x | 2.39x | $-142.70 Million |
| 2015 | 2.58% | 7.09% | 0.15x | 2.38x | $-279.20 Million |
| 2016 | 2.19% | 7.53% | 0.14x | 2.10x | $-441.80 Million |
| 2017 | 7.52% | 14.74% | 0.23x | 2.22x | $-135.20 Million |
| 2018 | -1.23% | -2.38% | 0.25x | 2.05x | $-710.80 Million |
| 2019 | 6.19% | 10.42% | 0.29x | 2.04x | $-260.20 Million |
| 2020 | -48.56% | -122.64% | 0.15x | 2.58x | $-2.40 Billion |
| 2021 | 1.17% | 2.27% | 0.20x | 2.51x | $-378.30 Million |
| 2022 | 7.95% | 9.52% | 0.36x | 2.32x | $-103.90 Million |
| 2023 | 12.84% | 12.52% | 0.45x | 2.28x | $139.90 Million |
| 2024 | 12.12% | 10.88% | 0.46x | 2.40x | $106.80 Million |
| 2025 | 10.47% | 7.96% | 0.48x | 2.74x | $20.33 Million |
Industry Comparison
This section compares Accor SA's net assets metrics with peer companies in the Lodging industry.
Industry Context
- Industry: Lodging
- Average net assets among peers: $1,694,384,302
- Average return on equity (ROE) among peers: 4.28%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Accor SA (ACRFF) | $4.72 Billion | 11.85% | 1.49x | $6.73 Billion |
| AGORA Hospitality Group Co. Ltd (AGORF) | $12.29 Billion | -2.19% | 0.76x | $22.95 Million |
| Atour Lifestyle Holdings Limited American Depositary Shares (ATAT) | $1.19 Billion | 8.41% | 3.01x | $4.79 Billion |
| Buck Hill Falls Company (BUHF) | $989.27K | 5.53% | 2.14x | $120.32K |
| The Castle Group Inc (CAGU) | $1.65 Million | 10.61% | 6.71x | $3.95K |
| Choice Hotels International Inc (CHH) | $49.30 Million | 55.38% | 6.63x | $3.30 Billion |
| Clarke Inc (CLKFF) | $168.60 Million | -11.39% | 0.84x | $49.67 Million |
| Candlewood Hotel Company Inc (CNDL) | $-45.47 Million | 0.00% | 0.00x | $0.91 |
| Civeo Corp (CVEO) | $375.36 Million | -35.77% | 0.97x | $201.56 Million |
| Dalata Hotel Group plc (DLTTF) | $1.22 Billion | 7.91% | 0.86x | $735.84 Million |