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EssilorLuxottica SA (DE:ESLC)
FRANKFURT:ESLC
Germany Market

EssilorLuxottica SA (ESLC) Ratios

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EssilorLuxottica SA Ratios

DE:ESLC's free cash flow for Q4 2025 was €0.58. For the 2025 fiscal year, DE:ESLC's free cash flow was decreased by € and operating cash flow was €0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
0.99 0.99 0.95 1.00 0.97
Quick Ratio
0.70 0.70 0.65 0.72 0.66
Cash Ratio
0.29 0.29 0.21 0.26 0.20
Solvency Ratio
0.22 0.21 0.23 0.24 0.23
Operating Cash Flow Ratio
0.44 0.42 0.46 0.50 0.54
Short-Term Operating Cash Flow Coverage
1.07 1.03 1.95 2.62 4.11
Net Current Asset Value
€ -12.39B€ -12.39B€ -13.23B€ -11.91B€ -13.77B
Leverage Ratios
Debt-to-Assets Ratio
0.27 0.27 0.21 0.19 0.20
Debt-to-Equity Ratio
0.44 0.44 0.33 0.30 0.33
Debt-to-Capital Ratio
0.30 0.30 0.25 0.23 0.25
Long-Term Debt-to-Capital Ratio
0.20 0.20 0.15 0.15 0.17
Financial Leverage Ratio
1.64 1.64 1.59 1.58 1.62
Debt Service Coverage Ratio
1.14 1.07 2.16 2.71 4.05
Interest Coverage Ratio
22.86 14.06 20.90 16.04 20.88
Debt to Market Cap
0.15 0.12 0.09 0.10 0.12
Interest Debt Per Share
37.13 18.82 14.74 13.23 13.98
Net Debt to EBITDA
2.06 2.17 1.67 1.47 1.71
Profitability Margins
Gross Profit Margin
60.56%60.56%63.40%63.19%63.66%
EBIT Margin
12.04%11.80%13.04%12.73%13.02%
EBITDA Margin
22.97%22.72%24.72%24.34%24.92%
Operating Profit Margin
11.80%11.80%13.01%12.51%13.30%
Pretax Profit Margin
11.21%11.21%12.42%11.95%12.38%
Net Profit Margin
8.13%8.13%8.90%9.01%8.79%
Continuous Operations Profit Margin
8.57%8.57%9.40%9.55%9.31%
Net Income Per EBT
72.46%72.46%71.68%75.42%70.98%
EBT Per EBIT
95.06%95.06%95.45%95.56%93.06%
Return on Assets (ROA)
3.62%3.48%3.67%3.78%3.55%
Return on Equity (ROE)
6.04%5.72%5.84%5.99%5.75%
Return on Capital Employed (ROCE)
6.50%6.24%6.42%6.25%6.31%
Return on Invested Capital (ROIC)
4.53%4.36%4.57%4.75%4.57%
Return on Tangible Assets
10.01%9.62%11.12%11.89%-16.52%
Earnings Yield
2.46%1.80%2.23%2.81%2.88%
Efficiency Ratios
Receivables Turnover
7.57 7.27 8.13 8.55 8.97
Payables Turnover
3.90 3.75 3.65 3.93 3.88
Inventory Turnover
3.17 3.05 3.08 3.40 3.19
Fixed Asset Turnover
3.15 3.03 2.89 3.08 3.16
Asset Turnover
0.45 0.43 0.41 0.42 0.40
Working Capital Turnover Ratio
-112.84 -82.44 -98.36 -190.22 475.61
Cash Conversion Cycle
69.64 72.47 63.52 57.08 60.89
Days of Sales Outstanding
48.23 50.19 44.90 42.67 40.71
Days of Inventory Outstanding
115.05 119.73 118.58 107.39 114.37
Days of Payables Outstanding
93.65 97.45 99.96 92.98 94.19
Operating Cycle
163.28 169.92 163.48 150.06 155.08
Cash Flow Ratios
Operating Cash Flow Per Share
11.42 5.54 5.37 5.42 5.41
Free Cash Flow Per Share
8.13 3.94 3.69 3.72 3.63
CapEx Per Share
3.29 1.60 1.68 1.71 1.78
Free Cash Flow to Operating Cash Flow
0.71 0.71 0.69 0.69 0.67
Dividend Paid and CapEx Coverage Ratio
2.55 2.55 1.82 2.41 2.36
Capital Expenditure Coverage Ratio
3.47 3.47 3.20 3.18 3.04
Operating Cash Flow Coverage Ratio
0.31 0.30 0.37 0.42 0.39
Operating Cash Flow to Sales Ratio
0.19 0.19 0.18 0.19 0.20
Free Cash Flow Yield
4.00%2.92%3.17%4.09%4.29%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
40.62 55.67 44.85 35.59 34.75
Price-to-Sales (P/S) Ratio
3.30 4.52 3.99 3.21 3.05
Price-to-Book (P/B) Ratio
2.42 3.18 2.62 2.13 2.00
Price-to-Free Cash Flow (P/FCF) Ratio
24.97 34.22 31.56 24.47 23.29
Price-to-Operating Cash Flow Ratio
17.77 24.36 21.71 16.76 15.64
Price-to-Earnings Growth (PEG) Ratio
-11.78 -8.27 25.46 7.22 0.73
Price-to-Fair Value
2.42 3.18 2.62 2.13 2.00
Enterprise Value Multiple
16.44 22.08 17.81 14.65 13.97
Enterprise Value
107.58B 137.28B 116.76B 90.57B 85.24B
EV to EBITDA
16.44 22.08 17.81 14.65 13.97
EV to Sales
3.78 5.02 4.40 3.57 3.48
EV to Free Cash Flow
28.57 37.95 34.83 27.20 26.55
EV to Operating Cash Flow
20.33 27.01 23.96 18.63 17.82
Tangible Book Value Per Share
-2.75 -1.39 -2.25 -2.66 -40.09
Shareholders’ Equity Per Share
83.95 42.34 44.47 42.67 42.37
Tax and Other Ratios
Effective Tax Rate
0.24 0.24 0.24 0.20 0.25
Revenue Per Share
61.51 29.81 29.20 28.34 27.71
Net Income Per Share
5.00 2.42 2.60 2.55 2.43
Tax Burden
0.72 0.72 0.72 0.75 0.71
Interest Burden
0.93 0.95 0.95 0.94 0.95
Research & Development to Revenue
0.02 0.02 0.02 0.02 0.02
SG&A to Revenue
0.00 0.00 0.08 0.09 0.09
Stock-Based Compensation to Revenue
0.00 0.00 <0.01 <0.01 <0.01
Income Quality
2.29 2.29 1.96 2.12 2.22
Currency in EUR