ESLOF (Essilorluxottica) Days Inventory: 103.18 (As of Dec. 2025) — Near Median


ESLOF Essilorluxottica ESLOF
82 GF Score
Price $188.90
GF Value $277.10
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Essilorluxottica Days Inventory?

Essilorluxottica ESLOF -0.58% 82 Days Inventory is 103.18 as of Dec. 2025, which is 7% below its 10-year median of 110.93. GuruFocus rates ESLOF with a GF Score™ of 82/100 and a GF Value™ of $277.10 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 786 Medical Devices & Instruments companies, Essilorluxottica ranks better than 78.12% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Essilorluxottica's Average Total Inventories for the six months ended in Dec. 2025 was $4,009 Mil. Essilorluxottica's Cost of Goods Sold for the six months ended in Dec. 2025 was $7,090 Mil. Hence, Essilorluxottica's Days Inventory for the six months ended in Dec. 2025 was 103.18.

The historical rank and industry rank for Essilorluxottica's Days Inventory or its related term are showing as below:

ESLOF' s Days Inventory Range Over the Past 10 Years
Min: 105.21   Med: 110.93   Max: 138.34
Current: 108.8

During the past 13 years, Essilorluxottica's highest Days Inventory was 138.34. The lowest was 105.21. And the median was 110.93.

ESLOF's Days Inventory is ranked better than
78.12% of 786 companies
in the Medical Devices & Instruments industry
Industry Median: 179.86 vs ESLOF: 108.80

Essilorluxottica's Days Inventory declined from Dec. 2024 (114.84) to Dec. 2025 (103.18).

Inventory Turnover measures how fast the company turns over its inventory within a year. Essilorluxottica's Inventory Turnover for the six months ended in Dec. 2025 was 1.77.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Essilorluxottica's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.24.


Essilorluxottica  (OTCPK:ESLOF) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

1. Inventory Turnover measures how fast the company turns over its inventory within a year.

Essilorluxottica's Inventory Turnover for the six months ended in Dec. 2025 is calculated as

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Essilorluxottica's Inventory to Revenue for the six months ended in Dec. 2025 is calculated as

Inventory-to-Revenue=Average Total Inventories / Revenue
=4008.6035 / 16940.281
=0.24

* 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.


Be Aware

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


Essilorluxottica Days Inventory Related Terms


Essilorluxottica Days Inventory Historical Data

* Premium members only.

The historical data trend for Essilorluxottica's Days Inventory 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 Days Inventory Chart

Essilorluxottica Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 108.77 110.53 106.59 113.15 103.30

Essilorluxottica Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Inventory 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 109.24 110.59 114.84 109.47 103.18

ESLOF vs ISRG, BDX, MDLN: Days Inventory Comparison

For the Medical Instruments & Supplies subindustry, Essilorluxottica's Days Inventory, along with its competitors' market caps and Days Inventory 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 Days Inventory vs Medical Devices & Instruments Industry

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

* The bar in red indicates where Essilorluxottica's Days Inventory falls into.


ESLOF
82GF Score
Essilorluxottica ESLOF
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Essilorluxottica Days Inventory Calculation

Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Essilorluxottica's Days Inventory for the fiscal year that ended in Dec. 2025 is calculated as

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (3300.524 + 4147.541) / 2 ) / 13158.08*365
=3724.0325 / 13158.08*365
=103.30

Essilorluxottica's Days Inventory for the quarter that ended in Dec. 2025 is calculated as:

Days Inventory (Q: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Jun. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (3869.666 + 4147.541) / 2 ) / 7090.164*365 / 2
=4008.6035 / 7090.164*365 / 2
=103.18

* 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.

Frequently Asked Questions Learn more about Days Inventory →
What does a Days Inventory of 103.18 mean?
Essilorluxottica (ESLOF) has a Days Inventory of 103.18 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Essilorluxottica and its competitors. This is near median its historical median of 110.93. Over the past decade, Essilorluxottica's Days Inventory has ranged from 105.21 to 138.34. According to the industry distribution chart, Essilorluxottica ranks #172 out of 786 companies in the Medical Devices & Instruments industry, placing it in the top 21.9%.
Is Essilorluxottica's Days Inventory too high?
Essilorluxottica's current Days Inventory of 103.18 is near median its 10-year median of 110.93. Over the past 10 years, this metric has ranged from a low of 105.21 to a high of 138.34. The Medical Devices & Instruments industry median Days Inventory is 179.86. Essilorluxottica's value of 103.18 is 42.6% below this industry median. Based on the distribution chart, Essilorluxottica ranks #172 out of 786 companies in the Medical Devices & Instruments industry, which is in the top quartile — a strong position relative to peers. Overall, Essilorluxottica has a GF Score™ of 82/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Essilorluxottica's Days Inventory compare to ISRG and BDX?
According to the Medical Devices & Instruments industry distribution chart, Essilorluxottica ranks #172 out of 786 companies for Days Inventory. This places Essilorluxottica in the top 22% of its industry — outperforming the majority of peers. The industry median Days Inventory is 179.86. Essilorluxottica's value of 103.18 is 42.6% below this benchmark. Historically, Essilorluxottica's own Days Inventory has ranged from 105.21 to 138.34 over the past decade. While the company's 10-year median is 110.93 vs. the industry median of 179.86, Essilorluxottica has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Inventory for a Medical Devices & Instruments company?
The median Days Inventory among Medical Devices & Instruments companies is 179.86, based on 786 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Essilorluxottica's current Days Inventory of 103.18 is 42.6% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Essilorluxottica and its competitors. For the Medical Devices & Instruments industry, the median Days Inventory is 179.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essilorluxottica's current Days Inventory is 103.18, which is near median its own 10-year median of 110.93. 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 Significantly Undervalued. The stock's GF Value™ is $277.10, compared to a current price of $188.90 — trading 31.8% below its estimated fair value. The current Days Inventory is 103.18, which is near median its 10-year median of 110.93 and 42.6% below the Medical Devices & Instruments industry median of 179.86. 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 Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For Essilorluxottica (ESLOF), the current Days Inventory is 103.18 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 $188.90 is trading 31.8% below its estimated GF Value™ of $277.10. GuruFocus considers Essilorluxottica to be Significantly Undervalued.

Key valuation signals for ESLOF:

  • Days Inventory: 103.18 (near median its 10-year median of 110.93)
  • GF Value™: $277.10 vs. price of $188.90 (31.8% below fair value)
  • GF Score™: 82/100 with 3 warning signs
  • Industry Position: 42.6% below the Medical Devices & Instruments median (#172 of 786)

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

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

$188.90
Price
$277.10
GF Value