ESSILORLUXOTTICA 1/2/O.N. (ESLC) — Cash Flow Quality Index
ESSILORLUXOTTICA 1/2/O.N. (ESLC) has a Cash Flow Quality Index of 2.29x as of December 2025. Operating cash flow of €5.29 Billion exceeds net income of €2.31 Billion, indicating high earnings quality where cash backs reported profits. Explore ESLC operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
ESSILORLUXOTTICA 1/2/O.N. Cash Flow Quality Index (2021–2025)
Historical Cash Flow Quality Index for ESSILORLUXOTTICA 1/2/O.N. across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see ESLC cash flow metrics.
Annual Cash Flow Quality Index for ESSILORLUXOTTICA 1/2/O.N. (2021–2025)
Year-by-year earnings quality comparison for ESSILORLUXOTTICA 1/2/O.N..
| Year | Quality Index | Operating CF (EUR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.29x | €5.29 Billion | €2.31 Billion | ▲ +10.6% |
| 2024 | 2.07x | €4.87 Billion | €2.36 Billion | ▼ -2.7% |
| 2023 | 2.12x | €4.86 Billion | €2.29 Billion | ▼ -4.5% |
| 2022 | 2.22x | €4.78 Billion | €2.15 Billion | ▼ -29.2% |
| 2021 | 3.14x | €4.54 Billion | €1.45 Billion | — |