EssilorluxotticaESLOF -0.84%82 Days Payable is 80.85 as of Dec. 2025, which is 14% below its 10-year median of 93.62. GuruFocus rates ESLOF with a GF Score™ of 82/100 and a GF Value™ of $277.05 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 795 Medical Devices & Instruments companies, Essilorluxottica ranks better than 60.25% on this metric.
The historical rank and industry rank for Essilorluxottica's Days Payable or its related term are showing as below:
ESLOF'
s Days Payable Range Over the Past 10 Years
Min: 82.17 Med: 93.62 Max: 122.13
Current: 87.27
During the past 13 years, Essilorluxottica's highest Days Payable was 122.13. The lowest was 82.17. And the median was 93.62.
ESLOF's Days Payable is ranked better than 60.25% of 795
companies
in the Medical Devices & Instruments industry
Industry Median: 67.87
vs ESLOF: 87.27
Essilorluxottica's Days Payable
declined
from Dec. 2024 (97.97) to Dec. 2025 (80.85).
It may suggest that Essilorluxotticaaccelerated paying its suppliers.
Essilorluxottica Days Payable Related Terms
Essilorluxottica Days Payable Historical Data
* Premium members only.
The historical data trend for Essilorluxottica's Days Payable 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.
For the Medical Instruments & Supplies subindustry, Essilorluxottica's Days Payable, along with its competitors' market caps and Days Payable 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 Payable vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Essilorluxottica's Days Payable distribution charts can be found below:
* The bar in red indicates where Essilorluxottica's Days Payable falls into.
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
Essilorluxottica's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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 (ESLOF) has a Days Payable of 80.85 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Essilorluxottica and its competitors. This is 14% below median its historical median of 93.62. Over the past decade, Essilorluxottica's Days Payable has ranged from 82.17 to 122.13. According to the industry distribution chart, Essilorluxottica ranks #316 out of 795 companies in the Medical Devices & Instruments industry, placing it in the top 39.7%.
Is Essilorluxottica's Days Payable too high?
Essilorluxottica's current Days Payable of 80.85 is 14% below median its 10-year median of 93.62. Over the past 10 years, this metric has ranged from a low of 82.17 to a high of 122.13. The Medical Devices & Instruments industry median Days Payable is 67.87. Essilorluxottica's value of 80.85 is 19.1% above this industry median. Based on the distribution chart, Essilorluxottica ranks #316 out of 795 companies in the Medical Devices & Instruments industry, which is above the industry midpoint. 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 Payable compare to ISRG and BDX?
According to the Medical Devices & Instruments industry distribution chart, Essilorluxottica ranks #316 out of 795 companies for Days Payable. This puts Essilorluxottica in the upper half of its industry. The industry median Days Payable is 67.87. Essilorluxottica's value of 80.85 is 19.1% above this benchmark. Historically, Essilorluxottica's own Days Payable has ranged from 82.17 to 122.13 over the past decade. While the company's 10-year median is 93.62 vs. the industry median of 67.87, Essilorluxottica has consistently been above 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 Payable for a Medical Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 67.87, based on 795 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Essilorluxottica's current Days Payable of 80.85 is 19.1% above 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Essilorluxottica and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 67.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essilorluxottica's current Days Payable is 80.85, which is 14% below median its own 10-year median of 93.62. 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 $277.05, compared to a current price of $188.66 — trading 31.9% below its estimated fair value. The current Days Payable is 80.85, which is 14% below median its 10-year median of 93.62 and 19.1% above the Medical Devices & Instruments industry median of 67.87. 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 Payable calculated?
Days Payable is calculated from a company's financial statements. For Essilorluxottica (ESLOF), the current Days Payable is 80.85 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 $188.66 is trading 31.9% below its estimated GF Value™ of $277.05.
GuruFocus considers Essilorluxottica to be Significantly Undervalued.
Key valuation signals for ESLOF:
Days Payable: 80.85 (14% below median its 10-year median of 93.62)
GF Value™: $277.05 vs. price of $188.66 (31.9% below fair value)
Industry Position: 19.1% above the Medical Devices & Instruments median (#316 of 795)
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 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
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