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Essilor : 2007 Results
Date:3/6/2008

ng-term financial 39,174 34,657 41,408

investments

Deferred tax assets 37,645 41,577 42,587

Non current receivables 14,314 9,338 9,189

Autres actifs non courants 1,024 840 0

OTHER NON-CURRENT ASSETS, 249,653 242,008 226,497

NET

TOTAL NON-CURRENT ASSETS, 1,703,037 1,506,202 1,439,071

NET

Inventories 393,597 371,133 364,559

Prepayments to suppliers 9,849 7,698 9,614

Current trade receivables 605,356 551,013 515,460

Current income tax assets 12,072 7,929 16,054

Other receivables 10,423 6,558 7,851

Derivative financial 32,777 3,174 2,650

instruments

Prepaid expenses 19,307 16,174 14,139

Short-term investments 31,179 75,147 0

Cash and cash equivalents 696,002 584,889 658,713

CURRENT ASSETS, NET 1,810,562 1,623,715 1,589,039

Non-current assets held for 0 0 4,015

sale

TOTAL ASSETS 3,513,599 3,129,917 3,032,125

(a) 2006 and 2005 figures have been adjusted for the option of recognizing actuarial gains and losses on pensions and other post-retirement benefits directly in equity.

CONSOLIDATED BALANCE SHEET AS OF DECEMBER 31, 2007

EQUITY AND LIABILITIES

EUR thousands December December December

31, 2007 31, 2006 31, 2005

(a) (a)

Share capital 38,030 36,347 36,122

Additional paid-in capital 329,880 236,858 203,771

Retained earnings 1,565,991 1,332,544 1,133,089

Treas
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SOURCE Essilor
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