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EssilorLuxottica SA (ESLOY) Ratios
EssilorLuxottica SA Ratios
ESLOY's free cash flow for Q2 2026 was $1.55B. For the 2026 fiscal year, ESLOY's free cash flow was decreased by $-659.85M and operating cash flow was $2.21B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.99 | 0.95 | 1.00 | 0.97 | 1.04 |
| Quick Ratio | 0.69 | 0.65 | 0.72 | 0.66 | 0.77 |
| Cash Ratio | 0.29 | 0.21 | 0.26 | 0.20 | 0.18 |
| Solvency Ratio | 0.22 | 0.23 | 0.24 | 0.23 | 0.16 |
| Operating Cash Flow Ratio | 0.42 | 0.46 | 0.50 | 0.54 | 0.51 |
| Short-Term Operating Cash Flow Coverage | 1.83 | 1.95 | 2.62 | 4.11 | 4.39 |
| Net Current Asset Value | $ -12.39B | $ -13.23B | $ -11.91B | $ -13.77B | $ -14.27B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.23 | 0.21 | 0.19 | 0.20 | 0.22 |
| Debt-to-Equity Ratio | 0.37 | 0.33 | 0.30 | 0.33 | 0.37 |
| Debt-to-Capital Ratio | 0.27 | 0.25 | 0.23 | 0.25 | 0.27 |
| Long-Term Debt-to-Capital Ratio | 0.20 | 0.15 | 0.15 | 0.17 | 0.20 |
| Financial Leverage Ratio | 1.64 | 1.59 | 1.58 | 1.62 | 1.69 |
| Debt Service Coverage Ratio | 1.91 | 2.16 | 2.71 | 4.05 | 3.44 |
| Interest Coverage Ratio | 10.99 | 20.90 | 16.04 | 20.88 | 16.36 |
| Debt to Market Cap | 0.10 | 0.09 | 0.10 | 0.12 | 0.12 |
| Interest Debt Per Share | 16.01 | 14.74 | 13.23 | 13.98 | 14.99 |
| Net Debt to EBITDA | 1.65 | 1.67 | 1.47 | 1.71 | 2.47 |
| Profitability Margins | |||||
| Gross Profit Margin | 60.56% | 63.40% | 63.19% | 63.66% | 61.98% |
| EBIT Margin | 12.32% | 13.04% | 12.73% | 13.02% | 11.34% |
| EBITDA Margin | 23.16% | 24.72% | 24.34% | 24.92% | 23.38% |
| Operating Profit Margin | 11.63% | 13.01% | 12.51% | 13.30% | 11.64% |
| Pretax Profit Margin | 10.77% | 12.42% | 11.95% | 12.38% | 10.99% |
| Net Profit Margin | 7.80% | 8.90% | 9.01% | 8.79% | 7.31% |
| Continuous Operations Profit Margin | 8.24% | 9.40% | 9.55% | 9.31% | 8.07% |
| Net Income Per EBT | 72.46% | 71.68% | 75.42% | 70.98% | 66.48% |
| EBT Per EBIT | 92.58% | 95.45% | 95.56% | 93.06% | 94.41% |
| Return on Assets (ROA) | 3.48% | 3.67% | 3.78% | 3.55% | 2.44% |
| Return on Equity (ROE) | 5.72% | 5.84% | 5.99% | 5.75% | 4.13% |
| Return on Capital Employed (ROCE) | 6.41% | 6.42% | 6.25% | 6.31% | 4.57% |
| Return on Invested Capital (ROIC) | 4.57% | 4.57% | 4.75% | 4.57% | 3.22% |
| Return on Tangible Assets | 9.62% | 11.12% | 11.89% | -16.52% | -12.71% |
| Earnings Yield | 1.80% | 2.23% | 2.81% | 2.88% | 1.75% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.57 | 8.13 | 8.55 | 8.97 | 8.30 |
| Payables Turnover | 3.90 | 3.65 | 3.93 | 3.88 | 3.40 |
| Inventory Turnover | 3.06 | 3.08 | 3.40 | 3.19 | 3.08 |
| Fixed Asset Turnover | 3.15 | 2.89 | 3.08 | 3.16 | 2.78 |
| Asset Turnover | 0.45 | 0.41 | 0.42 | 0.40 | 0.33 |
| Working Capital Turnover Ratio | -85.82 | -98.36 | -190.22 | 475.61 | 5.02 |
| Cash Conversion Cycle | 73.77 | 63.52 | 57.08 | 60.89 | 54.99 |
| Days of Sales Outstanding | 48.21 | 44.90 | 42.67 | 40.71 | 44.00 |
| Days of Inventory Outstanding | 119.16 | 118.58 | 107.39 | 114.37 | 118.42 |
| Days of Payables Outstanding | 93.61 | 99.96 | 92.98 | 94.19 | 107.43 |
| Operating Cycle | 167.37 | 163.48 | 150.06 | 155.08 | 162.42 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.54 | 5.37 | 5.42 | 5.41 | 5.18 |
| Free Cash Flow Per Share | 3.94 | 3.69 | 3.72 | 3.63 | 4.01 |
| Dividend Paid and CapEx Coverage Ratio | 2.55 | 1.82 | 2.41 | 2.36 | 3.89 |
| Capital Expenditure Coverage Ratio | 3.47 | 3.20 | 3.18 | 3.04 | 4.41 |
| Operating Cash Flow Coverage Ratio | 0.35 | 0.37 | 0.42 | 0.39 | 0.35 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.18 | 0.19 | 0.20 | 0.23 |
| Free Cash Flow Yield | 2.92% | 3.17% | 4.09% | 4.29% | 4.26% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 55.60 | 44.82 | 35.59 | 34.75 | 56.98 |
| Price-to-Sales (P/S) Ratio | 4.34 | 3.99 | 3.21 | 3.05 | 4.16 |
| Price-to-Book (P/B) Ratio | 3.18 | 2.62 | 2.13 | 2.00 | 2.35 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 34.22 | 31.56 | 24.47 | 23.29 | 23.47 |
| Price-to-Operating Cash Flow Ratio | 24.36 | 21.71 | 16.76 | 15.64 | 18.15 |
| Price-to-Earnings Growth (PEG) Ratio | -8.26 | 25.45 | 7.22 | 0.73 | 0.04 |
| Enterprise Value Multiple | 20.40 | 17.81 | 14.65 | 13.97 | 20.27 |
| Enterprise Value | 134.64B | 116.76B | 90.57B | 85.24B | 93.94B |
| EV to EBITDA | 20.40 | 17.81 | 14.65 | 13.97 | 20.27 |
| EV to Sales | 4.73 | 4.40 | 3.57 | 3.48 | 4.74 |
| EV to Free Cash Flow | 37.22 | 34.83 | 27.20 | 26.55 | 26.73 |
| EV to Operating Cash Flow | 26.49 | 23.96 | 18.63 | 17.82 | 20.67 |
| Tangible Book Value Per Share | -1.39 | -2.25 | -2.66 | -40.09 | -39.80 |
| Shareholders’ Equity Per Share | 42.34 | 44.47 | 42.67 | 42.37 | 39.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.24 | 0.20 | 0.25 | 0.27 |
| Revenue Per Share | 31.03 | 29.20 | 28.34 | 27.71 | 22.58 |
| Net Income Per Share | 2.42 | 2.60 | 2.55 | 2.43 | 1.65 |
| Tax Burden | 0.72 | 0.72 | 0.75 | 0.71 | 0.66 |
| Interest Burden | 0.87 | 0.95 | 0.94 | 0.95 | 0.97 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.03 |
| SG&A to Revenue | 0.46 | 0.47 | 0.09 | 0.09 | 0.10 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Income Quality | 2.08 | 1.96 | 2.12 | 2.22 | 2.84 |
Currency in EUR
