EssilorLuxottica S. A. (EL) — Working Capital to Net Assets Ratio
EssilorLuxottica S. A. (EL) has a Working Capital to Net Assets ratio of -0.4% as of December 2025. Working capital of €-145.00 Million (current assets of €12.01 Billion minus current liabilities of €12.15 Billion) is measured against net assets of €38.89 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See EssilorLuxottica S. A. (EL) net asset quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
EssilorLuxottica S. A. Working Capital to Net Assets (2001–2024)
This chart shows how EssilorLuxottica S. A.'s Working Capital to Net Assets ratio has evolved across 24 annual periods from 2001 to 2024. As of December 2025, the ratio stands at -0.4%, reflecting working capital of €-145.00 Million against net assets of €38.89 Billion EUR. Check tangible net worth ratio of EssilorLuxottica S. A. to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for EssilorLuxottica S. A. (2001–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for EssilorLuxottica S. A. from 2001 to 2024, covering 24 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. For live market cap and the full company profile, see EssilorLuxottica S. A. market capitalisation.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -1.3% | €-519.00 Million | €41.00 Billion | €10.04 Billion | €10.55 Billion | ▼ -1.2 pp |
| 2023 | -0.1% | €-20.00 Million | €38.89 Billion | €9.72 Billion | €9.74 Billion | ▲ +0.6 pp |
| 2022 | -0.6% | €-247.00 Million | €38.15 Billion | €8.64 Billion | €8.89 Billion | ▼ -1.4 pp |
| 2021 | 0.7% | €268.00 Million | €35.88 Billion | €9.19 Billion | €8.93 Billion | ▼ -22.3 pp |
| 2020 | 23.0% | €7.55 Billion | €32.80 Billion | €13.72 Billion | €6.17 Billion | ▲ +8.5 pp |
| 2019 | 14.5% | €5.13 Billion | €35.33 Billion | €10.75 Billion | €5.62 Billion | ▲ +15.9 pp |
| 2018 | -1.4% | €-466.00 Million | €33.40 Billion | €7.01 Billion | €7.47 Billion | ▼ -20.0 pp |
| 2017 | 18.6% | €1.08 Billion | €5.81 Billion | €3.17 Billion | €2.09 Billion | ▲ +21.6 pp |
| 2016 | -3.0% | €-209.00 Million | €7.05 Billion | €3.51 Billion | €3.72 Billion | ▼ -9.8 pp |
| 2015 | 6.9% | €419.00 Million | €6.09 Billion | €3.27 Billion | €2.85 Billion | ▲ +2.8 pp |
| 2014 | 4.0% | €212.00 Million | €5.26 Billion | €3.16 Billion | €2.95 Billion | ▼ -20.5 pp |
| 2013 | 24.6% | €993.00 Million | €4.04 Billion | €3.03 Billion | €2.04 Billion | ▲ +0.3 pp |
| 2012 | 24.3% | €951.46 Million | €3.92 Billion | €2.83 Billion | €1.87 Billion | ▲ +9.7 pp |
| 2011 | 14.5% | €502.00 Million | €3.46 Billion | €2.43 Billion | €1.93 Billion | ▼ -4.0 pp |
| 2010 | 18.5% | €563.57 Million | €3.04 Billion | €2.04 Billion | €1.48 Billion | ▼ -9.7 pp |
| 2009 | 28.2% | €771.28 Million | €2.74 Billion | €1.76 Billion | €989.20 Million | ▼ -2.1 pp |
| 2008 | 30.3% | €716.77 Million | €2.37 Billion | €1.82 Billion | €1.11 Billion | ▼ -16.4 pp |
| 2007 | 46.6% | €1.01 Billion | €2.17 Billion | €1.81 Billion | €799.07 Million | ▲ +6.4 pp |
| 2006 | 40.2% | €766.25 Million | €1.91 Billion | €1.62 Billion | €857.47 Million | ▼ -6.8 pp |
| 2005 | 47.0% | €793.25 Million | €1.69 Billion | €1.59 Billion | €795.79 Million | ▼ -25.7 pp |
| 2004 | 72.7% | €973.93 Million | €1.34 Billion | €1.52 Billion | €544.77 Million | ▲ +2.2 pp |
| 2003 | 70.5% | €853.24 Million | €1.21 Billion | €1.45 Billion | €592.69 Million | ▲ +23.9 pp |
| 2002 | 46.7% | €566.47 Million | €1.21 Billion | €1.07 Billion | €499.52 Million | ▲ +10.1 pp |
| 2001 | 36.6% | €442.41 Million | €1.21 Billion | €950.57 Million | €508.16 Million | — |