ESSILORLUXOTTICA 1/2/O.N. (ESLC) — Working Capital to Net Assets Ratio
ESSILORLUXOTTICA 1/2/O.N. (ESLC) has a Working Capital to Net Assets ratio of -3.5% as of June 2026. Working capital of €-1.40 Billion (current assets of €11.24 Billion minus current liabilities of €12.64 Billion) is measured against net assets of €39.93 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See ESSILORLUXOTTICA 1/2/O.N. liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
ESSILORLUXOTTICA 1/2/O.N. Working Capital to Net Assets (2021–2025)
This chart shows how ESSILORLUXOTTICA 1/2/O.N.'s Working Capital to Net Assets ratio has evolved across 5 annual periods from 2021 to 2025. As of June 2026, the ratio stands at -3.5%, reflecting working capital of €-1.40 Billion against net assets of €39.93 Billion EUR. For the complete balance sheet picture, see ESLC total assets.
Annual Working Capital to Net Assets for ESSILORLUXOTTICA 1/2/O.N. (2021–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for ESSILORLUXOTTICA 1/2/O.N. from 2021 to 2025, covering 5 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check ESSILORLUXOTTICA 1/2/O.N. liquidity resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -0.4% | €-144.00 Million | €39.49 Billion | €12.01 Billion | €12.15 Billion | ▼ -2.8 pp |
| 2024 | 2.4% | €982.00 Million | €41.00 Billion | €10.04 Billion | €9.05 Billion | ▼ -0.9 pp |
| 2023 | 3.3% | €1.28 Billion | €38.89 Billion | €9.72 Billion | €8.44 Billion | ▲ +1.3 pp |
| 2022 | 2.0% | €752.00 Million | €38.15 Billion | €8.64 Billion | €7.89 Billion | ▲ +0.3 pp |
| 2021 | 1.7% | €602.00 Million | €35.88 Billion | €9.28 Billion | €8.67 Billion | — |