ESSILORLUXOTTICA 1/2/O.N. Net Assets
ESSILORLUXOTTICA 1/2/O.N. net assets. Based on the latest financial reports, ESSILORLUXOTTICA 1/2/O.N. (ESLC) has net assets worth €39.93 Billion EUR (≈ $46.68 Billion USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€65.06 Billion ≈ $76.06 Billion USD) and total liabilities (€25.13 Billion ≈ $29.38 Billion USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Also explore ESSILORLUXOTTICA 1/2/O.N. annual equity growth to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €39.93 Billion |
| % of Total Assets | 61.37% |
| Annual Growth Rate | 2.43% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 3.93 |
Net Assets of ESSILORLUXOTTICA 1/2/O.N. (2021–2025)
Net assets of ESSILORLUXOTTICA 1/2/O.N. from 2021 to 2025. This chart illustrates how ESSILORLUXOTTICA 1/2/O.N.'s net assets have evolved over time, based on quarterly financial data. See net asset quality index of ESSILORLUXOTTICA 1/2/O.N. to measure how much of total assets are equity-financed.
Annual Net Assets for ESSILORLUXOTTICA 1/2/O.N. (2021–2025)
The table below shows the annual net assets of ESSILORLUXOTTICA 1/2/O.N. from 2021 to 2025. For live market cap and overall valuation, see ESLC market cap.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | €39.49 Billion ≈ $46.17 Billion |
-3.68% |
| 2024-12-31 | €41.00 Billion ≈ $47.94 Billion |
+5.43% |
| 2023-12-31 | €38.89 Billion ≈ $45.47 Billion |
+1.95% |
| 2022-12-31 | €38.15 Billion ≈ $44.60 Billion |
+6.33% |
| 2021-12-31 | €35.88 Billion ≈ $41.94 Billion |
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Equity Component Analysis
This analysis shows how different components contribute to ESSILORLUXOTTICA 1/2/O.N.'s total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 59.9% over the analyzed period, indicating profitable operations and earnings retention.
ESSILORLUXOTTICA 1/2/O.N. Net Assets Breakdown (December 2025)
ESSILORLUXOTTICA 1/2/O.N. net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €2.31 Billion | 5.95% |
| Other Components | €36.57 Billion | 94.05% |
| Total Equity | €38.89 Billion | 100.00% |
ESSILORLUXOTTICA 1/2/O.N. Competitors by Market Cap
The table below lists competitors of ESSILORLUXOTTICA 1/2/O.N. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Bank of China Limited
F:W8V
|
$67.68 Billion |
|
BYD Co Ltd Class A
SHE:002594
|
$67.77 Billion |
|
Barrick Mining Corporation
NYSE:B
|
$67.96 Billion |
|
Glencore PLC
JSE:GLN
|
$67.98 Billion |
|
NETEASE INC. O.N.
F:4Y01
|
$67.40 Billion |
|
Apollo Global Management LLC Class A
NYSE:APO
|
$67.24 Billion |
|
Macquarie Group Ltd
AU:MQG
|
$67.11 Billion |
|
Transdigm Group Incorporated
NYSE:TDG
|
$66.95 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in ESSILORLUXOTTICA 1/2/O.N.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 40,376,000,000 to 38,889,000,000, a change of -1,487,000,000 (-3.7%).
- Net income of 2,315,000,000 contributed positively to equity growth.
- Dividend payments of 547,000,000 reduced retained earnings.
- Share repurchases of 376,000,000 reduced equity.
- New share issuances of 36,000,000 increased equity.
- Other factors decreased equity by 2,915,000,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €2.31 Billion | +5.95% |
| Dividends Paid | €547.00 Million | -1.41% |
| Share Repurchases | €376.00 Million | -0.97% |
| Share Issuances | €36.00 Million | +0.09% |
| Other Changes | €-2.92 Billion | -7.5% |
| Total Change | €- | -3.68% |
Book Value vs Market Value Analysis
This analysis compares ESSILORLUXOTTICA 1/2/O.N.'s book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.14x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2021-12-31 | €79.50 | €96.00 | x |
| 2022-12-31 | €84.11 | €96.00 | x |
| 2023-12-31 | €84.59 | €96.00 | x |
| 2024-12-31 | €88.41 | €96.00 | x |
| 2025-12-31 | €83.96 | €96.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently ESSILORLUXOTTICA 1/2/O.N. utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 5.95%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 8.13%
- • Asset Turnover: 0.45x
- • Equity Multiplier: 1.64x
- Recent ROE (5.95%) is above the historical average (5.53%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2021 | 4.13% | 7.31% | 0.33x | 1.69x | €-2.06 Billion |
| 2022 | 5.75% | 8.79% | 0.40x | 1.62x | €-1.59 Billion |
| 2023 | 5.99% | 9.01% | 0.42x | 1.58x | €-1.53 Billion |
| 2024 | 5.84% | 8.90% | 0.41x | 1.59x | €-1.68 Billion |
| 2025 | 5.95% | 8.13% | 0.45x | 1.64x | €-1.57 Billion |
Industry Comparison
This section compares ESSILORLUXOTTICA 1/2/O.N.'s net assets metrics with peer companies in the Medical Instruments & Supplies industry.
Industry Context
- Industry: Medical Instruments & Supplies
- Average net assets among peers: $3,145,731,711
- Average return on equity (ROE) among peers: -6.85%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| ESSILORLUXOTTICA 1/2/O.N. (ESLC) | €39.93 Billion | 4.13% | 0.63x | $67.43 Billion |
| SCHOTT Pharma AG & Co. KGaA (1SXP) | $792.27 Million | 18.89% | 0.82x | $2.39 Billion |
| RENAU.UNSP.ARD 1/5 EO-20 (56S0) | $4.13 Billion | 6.44% | 0.93x | $17.02 Billion |
| MEDIMI AB AK (79T) | $15.25 Million | -101.01% | 0.19x | $1.70 Million |
| TEVANO SYSTEMS HLDGS INC. (7RBA) | $-736.70K | 0.00% | 0.00x | $210.67K |
| STEVANATO GROUP SPA O.N. (87N) | $1.13 Billion | 12.86% | 0.83x | $1.05 Billion |
| Carl Zeiss Meditec AG (AFX) | $2.17 Billion | 13.36% | 0.40x | $2.23 Billion |
| CARL ZEISS MEDITEC ADR 1 (AFXA) | $2.13 Billion | 6.64% | 0.60x | $2.14 Billion |
| Bio-gate AG (BIG1) | $3.45 Million | -46.99% | 0.52x | $7.12 Million |
| COLOPLAST SP.ADR 1/10 DK1 (CBH) | $17.94 Billion | 28.16% | 1.68x | $12.73 Billion |
About ESSILORLUXOTTICA 1/2/O.N.
EssilorLuxottica Société anonyme designs, manufactures, and distributes ophthalmic lenses, frames, sunglasses, and instruments and equipment in North America, the Middle East, Africa, Europe, Latin America, and the Asia-Pacific. It offers lens, eyewear, contact lenses, reading glasses under Essilor, Varilux, Crizal, Eyezen, Stellest, Xperio, Transitions, Ray-Ban, Oakley, Barberini, KODAK Lens, Ni… Read more