EssilorLuxottica S. A. Working Capital to Net Assets Ratio
EssilorLuxottica S. A. 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. Check EL intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of EssilorLuxottica S. A. (2001–2024)
Working capital to net assets ratio of EssilorLuxottica S. A. from 2001 to 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. See how many days can EssilorLuxottica S. A. fund operations to measure how many days the company can operate on defensive assets alone.
EssilorLuxottica S. A. Working Capital to Net Assets Ratio by Year (2001–2024)
EssilorLuxottica S. A. working capital to net assets ratio by year from 2001 to 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 the complete balance sheet picture, see EssilorLuxottica S. A. balance sheet assets.
| 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 | — |