EssilorLuxottica S. A. Cash Flow Quality Index

Latest as of December 2025: 2.17x

EssilorLuxottica S. A. cash flow quality index. EssilorLuxottica S. A. (EL) has a Cash Flow Quality Index of 2.17x as of December 2025. Operating cash flow of €5.29 Billion exceeds net income of €2.44 Billion, indicating high earnings quality where cash backs reported profits. See EL financial flexibility index to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

2.17x
Operating CF / Net Income

Operating Cash Flow

€5.29 Billion
EUR

Net Income

€2.44 Billion
EUR

Data as of

Dec 2025
Most recent filing

Cash Flow Quality Index of EssilorLuxottica S. A. (2001–2025)

Cash flow quality index of EssilorLuxottica S. A. from 2001 to 2025. Historical Cash Flow Quality Index for EssilorLuxottica S. A. across 25 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore EL operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

EssilorLuxottica S. A. Cash Flow Quality Index by Year (2001–2025)

EssilorLuxottica S. A. cash flow quality index by year from 2001 to 2025. Year-by-year earnings quality comparison for EssilorLuxottica S. A.. For the full cash flow conversion analysis, see cash efficiency ratio of EssilorLuxottica S. A..

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 2.17x €5.29 Billion €2.44 Billion ▲ +10.7%
2024 1.96x €4.87 Billion €2.49 Billion ▼ -7.9%
2023 2.12x €4.86 Billion €2.29 Billion ▲ +1.3%
2022 2.10x €4.78 Billion €2.28 Billion ▼ -25.6%
2021 2.82x €4.54 Billion €1.61 Billion ▼ -85.8%
2020 19.82x €2.95 Billion €149.00 Million ▲ +611.9%
2019 2.78x €3.30 Billion €1.19 Billion ▲ +27.8%
2018 2.18x €2.36 Billion €1.08 Billion ▲ +41.3%
2017 1.54x €1.60 Billion €1.04 Billion ▲ +5.0%
2016 1.47x €1.19 Billion €813.00 Million ▼ -6.9%
2015 1.58x €1.19 Billion €757.00 Million ▲ +42.0%
2014 1.11x €1.03 Billion €929.00 Million ▼ -21.9%
2013 1.42x €843.00 Million €593.00 Million ▲ +6.7%
2012 1.33x €840.00 Million €630.42 Million ▲ +3.4%
2011 1.29x €667.80 Million €518.18 Million ▼ -1.8%
2010 1.31x €619.45 Million €472.03 Million ▲ +2.3%
2009 1.28x €515.34 Million €401.87 Million ▲ +0.4%
2008 1.28x €496.80 Million €388.81 Million ▼ -3.7%
2007 1.33x €491.90 Million €370.87 Million ▼ -2.6%
2006 1.36x €451.06 Million €331.16 Million ▼ -1.2%
2005 1.38x €398.33 Million €289.06 Million ▼ -22.3%
2004 1.77x €403.90 Million €227.77 Million ▼ -9.3%
2003 1.95x €392.17 Million €200.66 Million ▼ -5.3%
2002 2.06x €376.38 Million €182.41 Million ▲ +4.6%
2001 1.97x €281.78 Million €142.80 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.