EssilorLuxottica Société anonyme (EPA:EL)

EPA:EL Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1,931	3,544	2,251	2,558	1,960	3,293
Cash & Short-Term Investments	1,931	3,544	2,251	2,558	1,960	3,293
Cash Growth	-30.69%	57.44%	-12.00%	30.51%	-40.48%	-62.93%
Accounts Receivable	3,861	3,666	3,290	2,969	2,732	2,389
Other Receivables	516	511	619	578	556	555
Receivables	4,377	4,177	3,909	3,547	3,288	2,944
Inventory	3,828	3,542	3,152	2,750	2,789	2,445
Prepaid Expenses	376	309	281	228	213	195
Other Current Assets	726	436	454	638	391	398
Total Current Assets	11,238	12,008	10,047	9,721	8,641	9,275
Property, Plant & Equipment	9,548	9,045	9,173	8,251	7,757	7,141
Long-Term Investments	1,233	937	823	404	391	285
Goodwill	32,067	31,013	32,067	30,265	30,734	29,104
Other Intangible Assets	9,477	9,753	10,981	11,014	12,122	12,599
Long-Term Accounts Receivable	363	242	194	172	128	102
Long-Term Deferred Tax Assets	467	359	391	387	408	487
Other Long-Term Assets	664	538	603	309	380	422
Total Assets	65,057	63,895	64,279	60,523	60,561	59,415

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2,986	3,227	3,045	2,381	2,297	2,218
Accrued Expenses	1,751	2,060	1,947	1,959	1,877	1,975
Short-Term Debt	4,563	2,659	908	452	-	416
Current Portion of Long-Term Debt	116	1,368	1,590	1,406	1,164	620
Current Portion of Leases	982	906	914	841	846	837
Current Income Taxes Payable	803	201	236	245	229	805
Current Unearned Revenue	99	277	232	209	222	179
Other Current Liabilities	1,343	1,455	1,708	2,248	2,253	1,887
Total Current Liabilities	12,643	12,153	10,580	9,741	8,888	8,937
Long-Term Debt	6,730	6,812	7,071	6,559	7,858	8,913
Long-Term Leases	2,925	2,653	2,733	2,399	2,336	2,230
Long-Term Unearned Revenue	17	23	21	15	27	27
Pension & Post-Retirement Benefits	446	445	455	431	431	537
Long-Term Deferred Tax Liabilities	1,875	1,878	2,033	2,145	2,377	2,536
Other Long-Term Liabilities	493	438	384	341	497	360
Total Liabilities	25,129	24,402	23,277	21,631	22,414	23,540

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	84	83	82	82	81	80
Additional Paid-In Capital	24,533	24,825	23,539	22,882	23,066	22,381
Retained Earnings	16,608	16,063	15,754	15,375	13,438	12,696
Treasury Stock	-993	-25	-172	-312	-360	-231
Comprehensive Income & Other	-1,015	-2,057	1,173	212	1,230	138
Total Common Equity	39,217	38,889	40,376	38,239	37,455	35,064
Minority Interest	711	604	626	653	692	811
Shareholders' Equity	39,928	39,493	41,002	38,892	38,147	35,875
Total Liabilities & Equity	65,057	63,895	64,279	60,523	60,561	59,415

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	15,316	14,398	13,216	11,657	12,204	13,016
Net Cash (Debt)	-13,385	-10,854	-10,965	-9,099	-10,244	-9,723
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-28.73	-23.36	-23.84	-20.19	-22.99	-21.83
Filing Date Shares Outstanding	459.59	463.19	456.71	452.04	445.33	441.06
Total Common Shares Outstanding	459.59	463.19	456.71	452.04	445.33	441.06
Working Capital	-1,405	-145	-533	-20	-247	338
Book Value Per Share	85.33	83.96	88.41	84.59	84.11	79.50
Tangible Book Value	-2,327	-1,877	-2,672	-3,040	-5,401	-6,639
Tangible Book Value Per Share	-5.06	-4.05	-5.85	-6.73	-12.13	-15.05
Land	4,724	4,504	4,484	3,847	3,641	3,188
Machinery	5,525	5,162	4,934	4,408	4,168	3,762

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 13, 2026

Data Sources Report a data error