EssilorLuxottica Société anonyme (EPA: EL)

EL Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	TTM	2023	2022	2021	2020	2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,165	2,558	1,960	3,293	8,683	4,836
Short-Term Investments	-	-	-	-	200	511
Cash & Short-Term Investments	2,165	2,558	1,960	3,293	8,883	5,347
Cash Growth	27.65%	30.51%	-40.48%	-62.93%	66.13%	190.60%
Accounts Receivable	3,386	2,969	2,732	2,389	2,085	2,432
Other Receivables	565	578	556	555	423	342
Receivables	3,951	3,547	3,288	2,944	2,508	2,774
Inventory	2,984	2,750	2,789	2,445	1,930	2,166
Prepaid Expenses	334	228	213	195	132	153
Other Current Assets	630	638	391	398	268	310
Total Current Assets	10,064	9,721	8,641	9,275	13,721	10,750
Property, Plant & Equipment	8,569	8,251	7,757	7,141	5,101	5,634
Long-Term Investments	470	445	391	285	129	147
Goodwill	30,714	30,265	30,734	29,104	22,658	24,074
Other Intangible Assets	10,630	11,014	12,122	12,599	10,031	11,300
Long-Term Accounts Receivable	237	172	128	102	15	13
Long-Term Deferred Tax Assets	429	387	408	487	418	429
Other Long-Term Assets	381	268	380	422	245	236
Total Assets	61,494	60,523	60,561	59,415	52,318	52,583
Accounts Payable	2,577	2,381	2,297	2,218	1,864	1,770
Accrued Expenses	1,817	1,945	1,877	1,975	1,364	1,341
Short-Term Debt	1,779	452	-	416	-	125
Current Portion of Long-Term Debt	1,566	1,406	1,164	620	633	278
Current Portion of Leases	850	841	846	837	527	529
Current Income Taxes Payable	788	245	229	805	530	455
Current Unearned Revenue	202	209	222	179	-	60
Other Current Liabilities	1,797	2,262	2,253	1,887	1,253	1,059
Total Current Liabilities	11,376	9,741	8,888	8,937	6,171	5,617
Long-Term Debt	5,069	6,559	7,858	8,913	9,324	6,864
Long-Term Leases	2,659	2,399	2,336	2,230	1,411	1,619
Long-Term Unearned Revenue	15	15	27	27	2	2
Long-Term Deferred Tax Liabilities	2,054	2,145	2,377	2,536	1,887	2,137
Other Long-Term Liabilities	257	341	497	360	241	456
Total Liabilities	21,865	21,631	22,414	23,540	19,520	17,251
Common Stock	82	82	81	80	79	79
Additional Paid-In Capital	23,506	22,882	23,066	22,381	22,012	21,979
Retained Earnings	15,097	15,375	13,438	12,696	11,955	12,243
Treasury Stock	-304	-312	-360	-231	-201	-68
Comprensive Income & Other	645	212	1,230	138	-1,577	563
Total Common Equity	39,026	38,239	37,455	35,064	32,268	34,796
Minority Interest	603	653	692	811	530	536
Shareholders' Equity	39,629	38,892	38,147	35,875	32,798	35,332
Total Liabilities & Equity	61,494	60,523	60,561	59,415	52,318	52,583
Total Debt	11,923	11,657	12,204	13,016	11,895	9,415
Net Cash (Debt)	-9,758	-9,099	-10,244	-9,723	-3,012	-4,068
Net Cash Per Share	-21.42	-20.19	-22.99	-21.83	-6.86	-9.22
Filing Date Shares Outstanding	455.57	452.04	445.33	441.06	437.02	436.75
Total Common Shares Outstanding	455.57	452.04	445.33	441.06	437.02	436.75
Working Capital	-1,312	-20	-247	338	7,550	5,133
Book Value Per Share	85.66	84.59	84.11	79.50	73.84	79.67
Tangible Book Value	-2,318	-3,040	-5,401	-6,639	-421	-578
Tangible Book Value Per Share	-5.09	-6.73	-12.13	-15.05	-0.96	-1.32
Land	4,136	3,847	3,641	3,188	2,230	2,358
Machinery	4,597	4,408	4,168	3,762	2,786	2,829
Construction In Progress	-	-	-	-	395	388

Source: S&P Capital IQ. Standard template. Financial Sources.