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EssilorLuxottica SA (ESLOY)
OTHER OTC:ESLOY
US Market

EssilorLuxottica SA (ESLOY) Ratios

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EssilorLuxottica SA Ratios

ESLOY's free cash flow for Q2 2024 was €0.63. For the 2024 fiscal year, ESLOY's free cash flow was decreased by € and operating cash flow was €0.15. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.95 1.00 0.97 1.03 2.22
Quick Ratio
0.65 0.72 0.64 0.75 1.90
Cash Ratio
0.21 0.26 0.20 0.18 0.76
Solvency Ratio
0.23 0.24 0.23 0.16 0.11
Operating Cash Flow Ratio
0.46 0.50 0.54 0.51 0.48
Short-Term Operating Cash Flow Coverage
1.95 2.62 4.11 4.39 4.66
Net Current Asset Value
€ -13.23B€ -11.91B€ -13.77B€ -14.35B€ -5.80B
Leverage Ratios
Debt-to-Assets Ratio
0.21 0.19 0.20 0.22 0.23
Debt-to-Equity Ratio
0.33 0.30 0.33 0.37 0.37
Debt-to-Capital Ratio
0.25 0.23 0.25 0.27 0.27
Long-Term Debt-to-Capital Ratio
0.15 0.15 0.17 0.20 0.22
Financial Leverage Ratio
1.59 1.58 1.62 1.69 1.62
Debt Service Coverage Ratio
2.16 2.71 4.05 3.50 3.16
Interest Coverage Ratio
20.90 16.04 20.88 18.26 5.10
Debt to Market Cap
0.09 0.10 0.24 0.24 0.36
Interest Debt Per Share
29.48 26.46 27.96 29.98 27.61
Net Debt to EBITDA
1.67 1.47 1.71 2.43 2.76
Profitability Margins
Gross Profit Margin
63.40%63.19%63.66%61.98%58.86%
EBIT Margin
13.04%12.73%13.02%11.72%3.14%
EBITDA Margin
24.72%24.34%24.92%23.74%18.08%
Operating Profit Margin
13.01%12.51%13.30%12.99%4.98%
Pretax Profit Margin
12.42%11.95%12.35%10.99%2.16%
Net Profit Margin
8.90%9.01%8.79%7.31%0.59%
Continuous Operations Profit Margin
9.40%9.55%9.31%8.07%1.03%
Net Income Per EBT
71.68%75.42%71.12%66.48%27.24%
EBT Per EBIT
95.45%95.56%92.88%84.62%43.39%
Return on Assets (ROA)
3.67%3.78%3.55%2.44%0.16%
Return on Equity (ROE)
5.84%5.99%5.75%4.13%0.26%
Return on Capital Employed (ROCE)
6.42%6.25%6.31%5.10%1.56%
Return on Invested Capital (ROIC)
4.57%4.75%4.56%3.60%0.72%
Return on Tangible Assets
11.12%11.89%-16.52%-12.71%-2.81%
Earnings Yield
2.23%2.81%5.75%3.51%0.31%
Efficiency Ratios
Receivables Turnover
0.00 8.55 8.97 8.30 5.76
Payables Turnover
3.65 3.93 3.88 3.40 3.18
Inventory Turnover
3.08 3.40 3.06 2.98 2.98
Fixed Asset Turnover
2.89 3.08 3.16 2.78 2.83
Asset Turnover
0.41 0.42 0.40 0.33 0.28
Working Capital Turnover Ratio
-98.36 -190.22 2.33K 5.07 2.28
Cash Conversion Cycle
18.62 57.08 65.85 58.96 71.29
Days of Sales Outstanding
0.00 42.67 40.71 44.00 63.42
Days of Inventory Outstanding
118.58 107.39 119.33 122.39 122.49
Days of Payables Outstanding
99.96 92.98 94.19 107.43 114.62
Operating Cycle
118.58 150.06 160.04 166.39 185.90
Cash Flow Ratios
Operating Cash Flow Per Share
10.74 10.85 10.82 10.36 6.77
Free Cash Flow Per Share
7.38 7.43 7.26 8.01 5.28
CapEx Per Share
3.35 3.42 3.56 2.35 1.49
Free Cash Flow to Operating Cash Flow
0.69 0.69 0.67 0.77 0.78
Dividend Paid and CapEx Coverage Ratio
1.82 2.41 2.36 3.89 2.56
Capital Expenditure Coverage Ratio
3.20 3.18 3.04 4.41 4.54
Operating Cash Flow Coverage Ratio
0.37 0.42 0.39 0.35 0.25
Operating Cash Flow to Sales Ratio
0.18 0.19 0.20 0.23 0.20
Free Cash Flow Yield
6.34%8.17%8.59%8.52%8.30%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
44.85 35.59 17.38 28.49 326.25
Price-to-Sales (P/S) Ratio
3.99 3.21 1.53 2.08 1.92
Price-to-Book (P/B) Ratio
2.62 2.13 1.00 1.18 0.86
Price-to-Free Cash Flow (P/FCF) Ratio
31.56 24.47 11.65 11.74 12.05
Price-to-Operating Cash Flow Ratio
21.71 16.76 7.82 9.08 9.39
Price-to-Earnings Growth (PEG) Ratio
25.46 7.22 0.37 0.02 -3.55
Price-to-Fair Value
2.62 2.13 1.00 1.18 0.86
Enterprise Value Multiple
17.81 14.65 7.84 11.20 13.39
EV to EBITDA
9.74 8.06 7.84 11.20 13.39
EV to Sales
2.41 1.96 1.95 2.66 2.42
EV to Free Cash Flow
19.05 14.97 14.90 14.99 15.18
EV to Operating Cash Flow
13.10 10.25 10.00 11.59 11.84
Tangible Book Value Per Share
-4.50 -5.33 -80.18 -79.61 -51.73
Shareholders’ Equity Per Share
88.95 85.34 84.73 79.91 74.03
Tax and Other Ratios
Effective Tax Rate
0.24 0.20 0.25 0.27 0.53
Revenue Per Share
58.40 56.68 55.41 45.17 33.10
Net Income Per Share
5.20 5.11 4.87 3.30 0.20
Tax Burden
0.72 0.75 0.71 0.66 0.27
Interest Burden
0.95 0.94 0.95 0.94 0.69
Research & Development to Revenue
0.02 0.02 0.02 0.03 0.04
SG&A to Revenue
0.08 0.09 0.08 0.10 0.12
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 <0.01 0.01
Income Quality
1.96 2.12 2.22 3.14 34.73
Currency in EUR
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