ESLOF (Essilorluxottica) Book Value per Share: $98.31 (As of Dec. 2025)


ESLOF Essilorluxottica ESLOF
82 GF Score
Price $197.64
GF Value $263.63
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Essilorluxottica Book Value per Share?

Essilorluxottica ESLOF +2.05% 82 Book Value per Share is $98.31 as of Dec. 2025. GuruFocus rates ESLOF with a GF Score™ of 82/100 and a GF Value™ of $263.63 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Essilorluxottica's book value per share for the quarter that ended in Dec. 2025 was $98.31.

During the past 12 months, Essilorluxottica's average Book Value Per Share Growth Rate was -5.00% per year. During the past 3 years, the average Book Value Per Share Growth Rate was -0.10% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 2.80% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 13.10% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Essilorluxottica was 42.50% per year. The lowest was -0.10% per year. And the median was 11.60% per year.

Essilorluxottica's current price is $197.6399. Its book value per share for the quarter that ended in Dec. 2025 was $98.31. Hence, today's PB Ratio of Essilorluxottica is 2.01.

During the past 13 years, the highest P/B Ratio of Essilorluxottica was 4.78. The lowest was 1.23. And the median was 2.25.

Good Sign:

Essilorluxottica stock PB Ratio (=2.06) is close to 3-year low of 1.94.


Essilorluxottica  (OTCPK:ESLOF) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


Essilorluxottica Book Value per Share Related Terms


Essilorluxottica Book Value per Share Historical Data

* Premium members only.

The historical data trend for Essilorluxottica's Book Value per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Essilorluxottica Book Value per Share Chart

Essilorluxottica Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 89.83 89.10 92.25 92.57 98.31

Essilorluxottica Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 92.25 92.21 92.57 94.60 98.31

ESLOF vs ISRG, BDX, MDLN: Book Value per Share Comparison

For the Medical Instruments & Supplies subindustry, Essilorluxottica's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Essilorluxottica PB Ratio vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Essilorluxottica's PB Ratio distribution charts can be found below:

* The bar in red indicates where Essilorluxottica's PB Ratio falls into.


ESLOF
82GF Score
Essilorluxottica ESLOF
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Essilorluxottica Book Value per Share Calculation

Essilorluxottica's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(45,537-0)/463
=98.31

Essilorluxottica's Book Value Per Share for the quarter that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(45,537-0)/463
=98.31

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of $98.31 mean?
Essilorluxottica (ESLOF) has a Book Value per Share of $98.31 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Essilorluxottica and its competitors.
Is Essilorluxottica's Book Value per Share too high?
Essilorluxottica's current Book Value per Share is $98.31. Overall, Essilorluxottica has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Essilorluxottica's Book Value per Share compare to ISRG and BDX?
Essilorluxottica's Book Value per Share of $98.31 can be compared against companies in the Medical Devices & Instruments industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Medical Devices & Instruments company?
A good Book Value per Share depends on the Medical Devices & Instruments industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Essilorluxottica and its competitors. Essilorluxottica's current Book Value per Share is $98.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Essilorluxottica stock overvalued right now?
Based on GuruFocus' analysis, Essilorluxottica (ESLOF) is currently considered Modestly Undervalued. The stock's GF Value™ is $263.63, compared to a current price of $197.64 — trading 25% below its estimated fair value. The current Book Value per Share is $98.31. Essilorluxottica's overall GF Score™ is 82/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Essilorluxottica (ESLOF), the current Book Value per Share is $98.31 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Essilorluxottica (ESLOF) Overvalued in 2026?

Based on GuruFocus' analysis, Essilorluxottica stock appears to be undervalued. The current stock price of $197.64 is trading 25% below its estimated GF Value™ of $263.63. GuruFocus considers Essilorluxottica to be Modestly Undervalued.

Key valuation signals for ESLOF:

  • Book Value per Share: $98.31
  • GF Value™: $263.63 vs. price of $197.64 (25% below fair value)
  • GF Score™: 82/100 with 3 warning signs

No single metric tells the full story. See the ESLOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Essilorluxottica Business Description

Address 147, Rue de Paris, Charenton-Le-Pont, Paris, FRA, 94220
EssilorLuxottica is a combination of the leading manufacturer of premium frames and sunglasses and the leading manufacturer of optical lenses. Both companies are significantly larger than the next biggest competitor and command over 15% of the fragmented global eyewear market. The company has a broad geographical presence, with around 37% of sales in Europe, 45% in North America, and the rest in Asia and Latin America.
82GF Score

Get the complete analysis for ESLOF

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$197.64
Price
$263.63
GF Value