ESLOF (Essilorluxottica) Receivables Turnover: 4.12 (As of Dec. 2025)


ESLOF Essilorluxottica ESLOF
82 GF Score
Price $197.64
GF Value $263.63
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Essilorluxottica Receivables Turnover?

Essilorluxottica ESLOF +2.05% 82 Receivables Turnover is 4.12 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. Among 813 Medical Devices & Instruments companies, Essilorluxottica ranks better than 80.07% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Essilorluxottica's Revenue for the six months ended in Dec. 2025 was $16,940 Mil. Essilorluxottica's average Accounts Receivable for the six months ended in Dec. 2025 was $4,112 Mil. Hence, Essilorluxottica's Receivables Turnover for the six months ended in Dec. 2025 was 4.12.


Essilorluxottica  (OTCPK:ESLOF) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


Essilorluxottica Receivables Turnover Related Terms


Essilorluxottica Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Essilorluxottica's Receivables Turnover 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 Receivables Turnover Chart

Essilorluxottica Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.66 9.40 9.14 8.39 8.69

Essilorluxottica Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Receivables Turnover 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 4.23 4.20 3.94 4.38 4.12

ESLOF vs ISRG, BDX, MDLN: Receivables Turnover Comparison

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

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

* The bar in red indicates where Essilorluxottica's Receivables Turnover falls into.


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

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

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

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=33361.827 / ((3414.66 + 4259.953) / 2 )
=33361.827 / 3837.3065
=8.69

Essilorluxottica's Receivables Turnover for the quarter that ended in Dec. 2025 is calculated as

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Jun. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=16940.281 / ((3964.245 + 4259.953) / 2 )
=16940.281 / 4112.099
=4.12

* 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 Receivables Turnover →
What does a Receivables Turnover of 4.12 mean?
Essilorluxottica (ESLOF) has a Receivables Turnover of 4.12 as of Dec. 2025. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Essilorluxottica and its competitors. According to the industry distribution chart, Essilorluxottica ranks #162 out of 813 companies in the Medical Devices & Instruments industry, placing it in the top 19.9%.
Is Essilorluxottica's Receivables Turnover too high?
Essilorluxottica's current Receivables Turnover is 4.12. The Medical Devices & Instruments industry median Receivables Turnover is 5.51. Essilorluxottica's value of 4.12 is 25.2% below this industry median. Based on the distribution chart, Essilorluxottica ranks #162 out of 813 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 Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Essilorluxottica's Receivables Turnover compare to ISRG and BDX?
According to the Medical Devices & Instruments industry distribution chart, Essilorluxottica ranks #162 out of 813 companies for Receivables Turnover. This places Essilorluxottica in the top 20% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 5.51. Essilorluxottica's value of 4.12 is 25.2% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Medical Devices & Instruments company?
The median Receivables Turnover among Medical Devices & Instruments companies is 5.51, based on 813 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Essilorluxottica's current Receivables Turnover of 4.12 is 25.2% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Essilorluxottica and its competitors. For the Medical Devices & Instruments industry, the median Receivables Turnover is 5.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essilorluxottica's current Receivables Turnover is 4.12. 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 Receivables Turnover is 4.12 and 25.2% below the Medical Devices & Instruments industry median of 5.51. 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 Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Essilorluxottica (ESLOF), the current Receivables Turnover is 4.12 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:

  • Receivables Turnover: 4.12
  • GF Value™: $263.63 vs. price of $197.64 (25% below fair value)
  • GF Score™: 82/100 with 3 warning signs
  • Industry Position: 25.2% below the Medical Devices & Instruments median (#162 of 813)

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

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

$197.64
Price
$263.63
GF Value