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<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel"/>
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  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel"/>
  <link:labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <link:label id="lab_eli_ResultatGlobalAttribuableAuxDetenteursDeCapitalHybride_label_fr" xlink:label="lab_eli_ResultatGlobalAttribuableAuxDetenteursDeCapitalHybride" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Résultat global attribuable aux détenteurs de capital hybride</link:label>
    <link:label id="lab_eli_ResultatGlobalAttribuableAuxDetenteursDeCapitalHybride_documentation_fr" xlink:label="lab_eli_ResultatGlobalAttribuableAuxDetenteursDeCapitalHybride" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Résultat global attribuable aux détenteurs de capital hybride</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_ResultatGlobalAttribuableAuxDetenteursDeCapitalHybride" xlink:href="eli-2024-12-31.xsd#eli_ResultatGlobalAttribuableAuxDetenteursDeCapitalHybride"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_ResultatGlobalAttribuableAuxDetenteursDeCapitalHybride" xlink:to="lab_eli_ResultatGlobalAttribuableAuxDetenteursDeCapitalHybride" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_1a516786-df1a-4933-afa8-bc60f29d2333_negatedLabel_fr" xlink:label="lab_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="fr">Remboursements d’emprunts, classés dans les activités de financement</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="lab_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_DerivesCourantsActifs_label_fr" xlink:label="lab_eli_DerivesCourantsActifs" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Dérivés courants (actifs)</link:label>
    <link:label id="lab_eli_DerivesCourantsActifs_documentation_fr" xlink:label="lab_eli_DerivesCourantsActifs" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Dérivés courants (actifs)</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_DerivesCourantsActifs" xlink:href="eli-2024-12-31.xsd#eli_DerivesCourantsActifs"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_DerivesCourantsActifs" xlink:to="lab_eli_DerivesCourantsActifs" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_FinanceIncomeCost_aa2d608d-fc65-4cd8-86ff-1924e1afd34b_totalLabel_fr" xlink:label="lab_ifrs-full_FinanceIncomeCost" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="fr">Finance income (cost)</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_FinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceIncomeCost"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_FinanceIncomeCost" xlink:to="lab_ifrs-full_FinanceIncomeCost" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_HybridCapitalMemberMember_label_fr" xlink:label="lab_eli_HybridCapitalMemberMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Hybrid Capital [Member]</link:label>
    <link:label id="lab_eli_HybridCapitalMemberMember_documentation_fr" xlink:label="lab_eli_HybridCapitalMemberMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Hybrid capital</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_HybridCapitalMemberMember" xlink:href="eli-2024-12-31.xsd#eli_HybridCapitalMemberMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_HybridCapitalMemberMember" xlink:to="lab_eli_HybridCapitalMemberMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital_2c4fca24-57b0-4862-a9b7-82ef3088da52_totalLabel_fr" xlink:label="lab_ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="fr">Cash flow from operating activities</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="lab_ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures_eba6e160-63df-4160-acda-ef3aa6f1a87b_totalLabel_fr" xlink:label="lab_eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="fr">Bénéfice/perte provenant des activités d'exploitation après répartition du résultat des associés et joint-ventures</link:label>
    <link:label id="lab_eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures_label_fr" xlink:label="lab_eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Bénéfice/perte provenant des activités d'exploitation après répartition du résultat des associés et joint-ventures</link:label>
    <link:label id="lab_eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures_documentation_fr" xlink:label="lab_eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Bénéfice/perte provenant des activités d'exploitation après répartition du résultat des associés et joint-ventures</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures" xlink:href="eli-2024-12-31.xsd#eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures" xlink:to="lab_eli_BeneficeperteProvenantDesActivitesDexploitationApresRepartitionDuResultatDesAssociesEtJointVentures" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_IncreaseDecreaseInWorkingCapital_d6c84a50-e79c-44a2-a25f-1629c9dd30c5_totalLabel_fr" xlink:label="lab_ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="fr">Changes in working capital</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInWorkingCapital"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:to="lab_ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitalHybride_label_fr" xlink:label="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitalHybride" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Capitaux propres attribuables aux détenteurs de capital hybride</link:label>
    <link:label id="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitalHybride_documentation_fr" xlink:label="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitalHybride" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Capitaux propres attribuables aux détenteurs de capital hybride</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitalHybride" xlink:href="eli-2024-12-31.xsd#eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitalHybride"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitalHybride" xlink:to="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitalHybride" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_EmpruntsALongTermeEtDettesDeLocationNonCourantes_label_fr" xlink:label="lab_eli_EmpruntsALongTermeEtDettesDeLocationNonCourantes" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Emprunts à long terme et dettes de location non courantes</link:label>
    <link:label id="lab_eli_EmpruntsALongTermeEtDettesDeLocationNonCourantes_documentation_fr" xlink:label="lab_eli_EmpruntsALongTermeEtDettesDeLocationNonCourantes" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Emprunts à long terme et dettes de location non courantes</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_EmpruntsALongTermeEtDettesDeLocationNonCourantes" xlink:href="eli-2024-12-31.xsd#eli_EmpruntsALongTermeEtDettesDeLocationNonCourantes"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_EmpruntsALongTermeEtDettesDeLocationNonCourantes" xlink:to="lab_eli_EmpruntsALongTermeEtDettesDeLocationNonCourantes" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_CashFlowsFromUsedInOperatingActivities_2ffd37a5-0d42-4031-bd48-eb0eac0b6f4a_totalLabel_fr" xlink:label="lab_ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="fr">Net cash from operating activities</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="lab_ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_BeneficePerteAttribuableAuxDetenteursDeCapitalHybride_label_fr" xlink:label="lab_eli_BeneficePerteAttribuableAuxDetenteursDeCapitalHybride" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Bénéfice (perte) attribuable aux détenteurs de capital hybride</link:label>
    <link:label id="lab_eli_BeneficePerteAttribuableAuxDetenteursDeCapitalHybride_documentation_fr" xlink:label="lab_eli_BeneficePerteAttribuableAuxDetenteursDeCapitalHybride" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Bénéfice (perte) attribuable aux détenteurs de capital hybride</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_BeneficePerteAttribuableAuxDetenteursDeCapitalHybride" xlink:href="eli-2024-12-31.xsd#eli_BeneficePerteAttribuableAuxDetenteursDeCapitalHybride"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_BeneficePerteAttribuableAuxDetenteursDeCapitalHybride" xlink:to="lab_eli_BeneficePerteAttribuableAuxDetenteursDeCapitalHybride" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod_416bebe4-82b8-49dc-91c4-15c6a16f9c21_negatedLabel_fr" xlink:label="lab_ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="fr">Acquisition d’intérêts de participations comptabilisées selon la méthode de la mise en équivalence</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:to="lab_ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_EmpruntsACourtTermeEtDettesDeLocationACourtTerme_label_fr" xlink:label="lab_eli_EmpruntsACourtTermeEtDettesDeLocationACourtTerme" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Emprunts à court terme et dettes de location à court terme</link:label>
    <link:label id="lab_eli_EmpruntsACourtTermeEtDettesDeLocationACourtTerme_documentation_fr" xlink:label="lab_eli_EmpruntsACourtTermeEtDettesDeLocationACourtTerme" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Emprunts à court terme et dettes de location à court terme</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_EmpruntsACourtTermeEtDettesDeLocationACourtTerme" xlink:href="eli-2024-12-31.xsd#eli_EmpruntsACourtTermeEtDettesDeLocationACourtTerme"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_EmpruntsACourtTermeEtDettesDeLocationACourtTerme" xlink:to="lab_eli_EmpruntsACourtTermeEtDettesDeLocationACourtTerme" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_CashFlowsFromUsedInFinancingActivities_9006d307-d2dd-465e-ac8c-3b6ce85575f6_totalLabel_fr" xlink:label="lab_ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="fr">Net cash flow from (used in) financing activities</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="lab_ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_DividendeHybridePayeClassifierCommeActivitesDeFinancement_label_fr" xlink:label="lab_eli_DividendeHybridePayeClassifierCommeActivitesDeFinancement" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Dividende hybride payé, classifier comme activités de financement</link:label>
    <link:label id="lab_eli_DividendeHybridePayeClassifierCommeActivitesDeFinancement_documentation_fr" xlink:label="lab_eli_DividendeHybridePayeClassifierCommeActivitesDeFinancement" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Dividende hybride payé, classifier comme activités de financement</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_DividendeHybridePayeClassifierCommeActivitesDeFinancement" xlink:href="eli-2024-12-31.xsd#eli_DividendeHybridePayeClassifierCommeActivitesDeFinancement"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_DividendeHybridePayeClassifierCommeActivitesDeFinancement" xlink:to="lab_eli_DividendeHybridePayeClassifierCommeActivitesDeFinancement" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_EmissionDactionsOrdinaires_label_fr" xlink:label="lab_eli_EmissionDactionsOrdinaires" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Emission d'actions ordinaires</link:label>
    <link:label id="lab_eli_EmissionDactionsOrdinaires_documentation_fr" xlink:label="lab_eli_EmissionDactionsOrdinaires" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Emission d'actions ordinaires</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_EmissionDactionsOrdinaires" xlink:href="eli-2024-12-31.xsd#eli_EmissionDactionsOrdinaires"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_EmissionDactionsOrdinaires" xlink:to="lab_eli_EmissionDactionsOrdinaires" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_HybrideFraisDetablissementEtAgioDansLesFraisDeTransaction_label_fr" xlink:label="lab_eli_HybrideFraisDetablissementEtAgioDansLesFraisDeTransaction" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Hybride : frais d'établissement et agio dans les frais de transaction</link:label>
    <link:label id="lab_eli_HybrideFraisDetablissementEtAgioDansLesFraisDeTransaction_documentation_fr" xlink:label="lab_eli_HybrideFraisDetablissementEtAgioDansLesFraisDeTransaction" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Hybride : frais d'établissement et agio dans les frais de transaction</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_HybrideFraisDetablissementEtAgioDansLesFraisDeTransaction" xlink:href="eli-2024-12-31.xsd#eli_HybrideFraisDetablissementEtAgioDansLesFraisDeTransaction"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_HybrideFraisDetablissementEtAgioDansLesFraisDeTransaction" xlink:to="lab_eli_HybrideFraisDetablissementEtAgioDansLesFraisDeTransaction" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMere_label_fr" xlink:label="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMere" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Capitaux propres attribuables aux détenteurs de capitaux propres ordinaires de la société mère</link:label>
    <link:label id="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMere_documentation_fr" xlink:label="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMere" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Capitaux propres attribuables aux détenteurs de capitaux propres ordinaires de la société mère</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMere" xlink:href="eli-2024-12-31.xsd#eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMere"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMere" xlink:to="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMere" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_CoutsLiesALemissionDactions_label_fr" xlink:label="lab_eli_CoutsLiesALemissionDactions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Paiements liés à l'émission d'actions</link:label>
    <link:label id="lab_eli_CoutsLiesALemissionDactions_documentation_fr" xlink:label="lab_eli_CoutsLiesALemissionDactions" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Paiements liés à l'émission d'actions</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_CoutsLiesALemissionDactions" xlink:href="eli-2024-12-31.xsd#eli_CoutsLiesALemissionDactions"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_CoutsLiesALemissionDactions" xlink:to="lab_eli_CoutsLiesALemissionDactions" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_HybrideProvisionPourDividendeEtInteretsCourusSurNotreObligationHybrideComptabilisesDansLesBeneficesNonDistribuesCarLinstrumentEstClasseCommeInstrumentDeCapitauxPropres._label_fr" xlink:label="lab_eli_HybrideProvisionPourDividendeEtInteretsCourusSurNotreObligationHybrideComptabilisesDansLesBeneficesNonDistribuesCarLinstrumentEstClasseCommeInstrumentDeCapitauxPropres." xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Hybride: provision pour dividende et intérêts courus sur notre obligation hybride, comptabilisés dans les bénéfices non distribués car l'instrument est classé comme instrument de capitaux propres.</link:label>
    <link:label id="lab_eli_HybrideProvisionPourDividendeEtInteretsCourusSurNotreObligationHybrideComptabilisesDansLesBeneficesNonDistribuesCarLinstrumentEstClasseCommeInstrumentDeCapitauxPropres._documentation_fr" xlink:label="lab_eli_HybrideProvisionPourDividendeEtInteretsCourusSurNotreObligationHybrideComptabilisesDansLesBeneficesNonDistribuesCarLinstrumentEstClasseCommeInstrumentDeCapitauxPropres." xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Hybride: provision pour dividende et intérêts courus sur notre obligation hybride, comptabilisés dans les bénéfices non distribués car l'instrument est classé comme instrument de capitaux propres.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_HybrideProvisionPourDividendeEtInteretsCourusSurNotreObligationHybrideComptabilisesDansLesBeneficesNonDistribuesCarLinstrumentEstClasseCommeInstrumentDeCapitauxPropres." xlink:href="eli-2024-12-31.xsd#eli_HybrideProvisionPourDividendeEtInteretsCourusSurNotreObligationHybrideComptabilisesDansLesBeneficesNonDistribuesCarLinstrumentEstClasseCommeInstrumentDeCapitauxPropres."/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_HybrideProvisionPourDividendeEtInteretsCourusSurNotreObligationHybrideComptabilisesDansLesBeneficesNonDistribuesCarLinstrumentEstClasseCommeInstrumentDeCapitauxPropres." xlink:to="lab_eli_HybrideProvisionPourDividendeEtInteretsCourusSurNotreObligationHybrideComptabilisesDansLesBeneficesNonDistribuesCarLinstrumentEstClasseCommeInstrumentDeCapitauxPropres." xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_CashFlowsFromUsedInInvestingActivities_9adb69c1-f55b-470c-9c75-8e64e5d6e6e5_totalLabel_fr" xlink:label="lab_ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="fr">Net cash used in investing activities</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="lab_ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_DerivesNonCourantPassifs_label_fr" xlink:label="lab_eli_DerivesNonCourantPassifs" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Dérives non-courant (passifs)</link:label>
    <link:label id="lab_eli_DerivesNonCourantPassifs_documentation_fr" xlink:label="lab_eli_DerivesNonCourantPassifs" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Dérives non-courant (passifs)</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_DerivesNonCourantPassifs" xlink:href="eli-2024-12-31.xsd#eli_DerivesNonCourantPassifs"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_DerivesNonCourantPassifs" xlink:to="lab_eli_DerivesNonCourantPassifs" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_DerivesCourantsPassifs_label_fr" xlink:label="lab_eli_DerivesCourantsPassifs" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Dérivés courants (passifs)</link:label>
    <link:label id="lab_eli_DerivesCourantsPassifs_documentation_fr" xlink:label="lab_eli_DerivesCourantsPassifs" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Dérivés courants (passifs)</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_DerivesCourantsPassifs" xlink:href="eli-2024-12-31.xsd#eli_DerivesCourantsPassifs"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_DerivesCourantsPassifs" xlink:to="lab_eli_DerivesCourantsPassifs" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_4e0ac13e-a90e-4202-af82-9243c8c764d1_totalLabel_fr" xlink:label="lab_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="fr">Net increase (decrease) in cash and cash equivalents</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="lab_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_EmissionDobligationsHybrides_label_fr" xlink:label="lab_eli_EmissionDobligationsHybrides" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Emission d'obligations hybrides</link:label>
    <link:label id="lab_eli_EmissionDobligationsHybrides_documentation_fr" xlink:label="lab_eli_EmissionDobligationsHybrides" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Emission d'obligations hybrides</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_EmissionDobligationsHybrides" xlink:href="eli-2024-12-31.xsd#eli_EmissionDobligationsHybrides"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_EmissionDobligationsHybrides" xlink:to="lab_eli_EmissionDobligationsHybrides" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners_1e82629a-33b6-46fa-b619-bb6cf203326b_totalLabel_fr" xlink:label="lab_ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="fr">Augmentation (diminution) par le biais de transactions avec les propriétaires, capitaux propres</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="lab_ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_PaiementsDeCouponsSurLeCapitalHybride_label_fr" xlink:label="lab_eli_PaiementsDeCouponsSurLeCapitalHybride" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Paiements de coupons sur le capital hybride</link:label>
    <link:label id="lab_eli_PaiementsDeCouponsSurLeCapitalHybride_documentation_fr" xlink:label="lab_eli_PaiementsDeCouponsSurLeCapitalHybride" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Paiements de coupons sur le capital hybride</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_PaiementsDeCouponsSurLeCapitalHybride" xlink:href="eli-2024-12-31.xsd#eli_PaiementsDeCouponsSurLeCapitalHybride"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_PaiementsDeCouponsSurLeCapitalHybride" xlink:to="lab_eli_PaiementsDeCouponsSurLeCapitalHybride" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_ImpotsSurRepartitionSurDesTitresHybrides_label_fr" xlink:label="lab_eli_ImpotsSurRepartitionSurDesTitresHybrides" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Impôts sur répartition sur des titres hybrides</link:label>
    <link:label id="lab_eli_ImpotsSurRepartitionSurDesTitresHybrides_documentation_fr" xlink:label="lab_eli_ImpotsSurRepartitionSurDesTitresHybrides" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Impôts sur répartition sur des titres hybrides</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_ImpotsSurRepartitionSurDesTitresHybrides" xlink:href="eli-2024-12-31.xsd#eli_ImpotsSurRepartitionSurDesTitresHybrides"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_ImpotsSurRepartitionSurDesTitresHybrides" xlink:to="lab_eli_ImpotsSurRepartitionSurDesTitresHybrides" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_ResultatGlobalAttribuableAuxDetenteursDactionsOrdinairesDeLaSocieteMere_label_fr" xlink:label="lab_eli_ResultatGlobalAttribuableAuxDetenteursDactionsOrdinairesDeLaSocieteMere" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Résultat global, attribuable aux détenteurs d'actions ordinaires de la société mère</link:label>
    <link:label id="lab_eli_ResultatGlobalAttribuableAuxDetenteursDactionsOrdinairesDeLaSocieteMere_documentation_fr" xlink:label="lab_eli_ResultatGlobalAttribuableAuxDetenteursDactionsOrdinairesDeLaSocieteMere" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Résultat global, attribuable aux détenteurs d'actions ordinaires de la société mère</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_ResultatGlobalAttribuableAuxDetenteursDactionsOrdinairesDeLaSocieteMere" xlink:href="eli-2024-12-31.xsd#eli_ResultatGlobalAttribuableAuxDetenteursDactionsOrdinairesDeLaSocieteMere"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_ResultatGlobalAttribuableAuxDetenteursDactionsOrdinairesDeLaSocieteMere" xlink:to="lab_eli_ResultatGlobalAttribuableAuxDetenteursDactionsOrdinairesDeLaSocieteMere" xlink:type="arc" order="1"/>
    <link:label id="lab_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_6a1f8f67-8ab0-497c-b900-bce8e76f2dd1_negatedLabel_fr" xlink:label="lab_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="fr">Autres sorties de trésorerie pour l’acquisition d’instruments de capitaux propres ou de dettes d’autres entités, classées dans les activités d’investissement</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:to="lab_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_VariationsDesProvisionsComptabiliseesEnResultatOperationnelCourant_label_fr" xlink:label="lab_eli_VariationsDesProvisionsComptabiliseesEnResultatOperationnelCourant" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Variations des provisions comptabilisées en résultat opérationnel courant</link:label>
    <link:label id="lab_eli_VariationsDesProvisionsComptabiliseesEnResultatOperationnelCourant_documentation_fr" xlink:label="lab_eli_VariationsDesProvisionsComptabiliseesEnResultatOperationnelCourant" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Variations des provisions comptabilisées en résultat opérationnel courant</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_VariationsDesProvisionsComptabiliseesEnResultatOperationnelCourant" xlink:href="eli-2024-12-31.xsd#eli_VariationsDesProvisionsComptabiliseesEnResultatOperationnelCourant"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_VariationsDesProvisionsComptabiliseesEnResultatOperationnelCourant" xlink:to="lab_eli_VariationsDesProvisionsComptabiliseesEnResultatOperationnelCourant" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_DerivesNonCourantsActifs_label_fr" xlink:label="lab_eli_DerivesNonCourantsActifs" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Dérivés non-courants (actifs)</link:label>
    <link:label id="lab_eli_DerivesNonCourantsActifs_documentation_fr" xlink:label="lab_eli_DerivesNonCourantsActifs" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Dérivés non-courants (actifs)</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_DerivesNonCourantsActifs" xlink:href="eli-2024-12-31.xsd#eli_DerivesNonCourantsActifs"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_DerivesNonCourantsActifs" xlink:to="lab_eli_DerivesNonCourantsActifs" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_ProduitsChargesDuMecanismeDeReglement_label_fr" xlink:label="lab_eli_ProduitsChargesDuMecanismeDeReglement" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Produits (charges) du mécanisme de règlement</link:label>
    <link:label id="lab_eli_ProduitsChargesDuMecanismeDeReglement_documentation_fr" xlink:label="lab_eli_ProduitsChargesDuMecanismeDeReglement" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Produits (charges) du mécanisme de règlement</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_ProduitsChargesDuMecanismeDeReglement" xlink:href="eli-2024-12-31.xsd#eli_ProduitsChargesDuMecanismeDeReglement"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_ProduitsChargesDuMecanismeDeReglement" xlink:to="lab_eli_ProduitsChargesDuMecanismeDeReglement" xlink:type="arc" order="1"/>
    <link:label id="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMereMember_label_fr" xlink:label="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMereMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="fr">Capitaux propres attribuables aux détenteurs de capitaux propres ordinaires de la société mère [Member]</link:label>
    <link:label id="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMereMember_documentation_fr" xlink:label="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMereMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="fr">Capitaux propres attribuables aux détenteurs de capitaux propres ordinaires de la société mère</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMereMember" xlink:href="eli-2024-12-31.xsd#eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMereMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMereMember" xlink:to="lab_eli_CapitauxPropresAttribuablesAuxDetenteursDeCapitauxPropresOrdinairesDeLaSocieteMereMember" xlink:type="arc" order="1"/>
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