ESSILORLUXOTTICA 1/2/O.N. Cash Flow Quality Index
ESSILORLUXOTTICA 1/2/O.N. 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. See financial flexibility index of ESSILORLUXOTTICA 1/2/O.N. to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of ESSILORLUXOTTICA 1/2/O.N. (2021–2025)
Cash flow quality index of ESSILORLUXOTTICA 1/2/O.N. from 2021 to 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. Explore ESSILORLUXOTTICA 1/2/O.N. debt service capacity to assess how comfortably operating cash covers total debt obligations.
ESSILORLUXOTTICA 1/2/O.N. Cash Flow Quality Index by Year (2021–2025)
ESSILORLUXOTTICA 1/2/O.N. cash flow quality index by year from 2021 to 2025. Year-by-year earnings quality comparison for ESSILORLUXOTTICA 1/2/O.N.. For the full cash flow conversion analysis, see ESSILORLUXOTTICA 1/2/O.N. cash conversion from operations.
| 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 | — |