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Essilor : 2008 Results
Date:3/5/2009

3 Attributable to minority interests 6,455 4,130 2,872 Basic earnings per common share (EUR) 1.85 1.78 1.61 Weighted average number of common shares (thousands) 206,875 205,727 204,247 Diluted earnings per common share (EUR) 1.81 1.74 1.55 Diluted weighted average number of common shares (thousands) 213,615 214,647 216,339

(a) 2006 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, 2008

                                     ASSETS


           EUR thousands          December    December    December
                                     31,         31,      31, 2006
                                    2008        2007        (a)


    Goodwill                         957,605     591,147     474,771
    Other intangible assets          205,249     121,636     118,166
    Property, plant and              811,484     740,601     671,257
    equipment

    PROPERTY, PLANT AND
    EQUIPMENT AND INTANGIBLE
    ASSETS, NET                    1,974,338   1,453,384   1,264,194

    Investments in associates        164,690     157,496     155,596
    Other long-term financial
    investments                       44,214      39,174      34,657
    Deferred tax assets               51,955      37,645      41,577
    Non-current receivables            8,093      14,314       9,338
    Other non-current assets             693       1,024         840

    OTHER NON-CURRENT ASSETS, NET    269,645     249,653     242,008


    TOTAL NON-CURRENT ASSETS, NET  2,243,983   1,703,037   1,506,202

    Inventories              
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SOURCE Essilor
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