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Beyond (Beyond) Degree of Financial Leverage : 0.99 (As of Dec. 2023)


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What is Beyond Degree of Financial Leverage?

Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in Earnings Before Interest and Taxes (EBIT). Beyond's Degree of Financial Leverage for the quarter that ended in Dec. 2023 was 0.99. The higher Degree of Financial Leverage, the more volatile earnings will be.

The industry rank for Beyond's Degree of Financial Leverage or its related term are showing as below:

BYON's Degree of Financial Leverage is ranked better than
56.07% of 1070 companies
in the Retail - Cyclical industry
Industry Median: 1.045 vs BYON: 0.99

Beyond Degree of Financial Leverage Historical Data

The historical data trend for Beyond's Degree of Financial Leverage 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.

* Premium members only.

Beyond Degree of Financial Leverage Chart

Beyond Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Degree of Financial Leverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.69 0.53 18.88 0.88 0.99

Beyond Quarterly Data
Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23
Degree of Financial Leverage 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 0.88 1.24 2.50 8.81 0.99

Competitive Comparison of Beyond's Degree of Financial Leverage

For the Internet Retail subindustry, Beyond's Degree of Financial Leverage, along with its competitors' market caps and Degree of Financial Leverage 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.


Beyond's Degree of Financial Leverage Distribution in the Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Beyond's Degree of Financial Leverage distribution charts can be found below:

* The bar in red indicates where Beyond's Degree of Financial Leverage falls into.



Beyond Degree of Financial Leverage Calculation

Beyond's Degree of Financial Leverage for the quarter that ended in Dec. 2023 is calculated as:

Degree of Financial Leverage=% Change in Earnings per Share (Diluted)**/% Change in EBIT
=( -6.81 (Dec. 2023) / -0.83 (Dec. 2022) - 1 )/( -264.36 (Dec. 2023) / -31.914 (Dec. 2022) - 1 )
=7.2048/7.2835
=0.99***

* 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.

** TTM data of EPS and EBIT was used to calculate Degree of Financial Leverage.
*** Please be aware that the Degree of Financial Leverage calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.


Beyond  (NYSE:BYON) Degree of Financial Leverage Explanation

Degree of Financial Leverage (DFL) is a leverage ratio that measures the sensitivity of a company’s Earnings per Share (EPS) to fluctuations in its operating income, also referred to as Earnings Before Interest and Taxes (EBIT), resulting from adjustments in its capital structure. DFL is an essential tool for companies to assess the appropriate level of debt or financial leverage in their capital structure. When EBIT remains relatively stable, it results in stable earnings and earnings per share. In such cases, the company may consider taking on substantial debt. However, for companies operating in industries with significant fluctuations in EBIT, it is advisable to keep debt at a manageable level.

The higher Degree of Financial Leverage, the more volatile earnings will be. Because interest is a fixed expense, leverage can amplify earnings and EPS. This is beneficial when EBIT is growing, but it can become problematic in tough economic conditions when EBIT is under pressure.

Be Aware

The use of financial leverage varies across different industries and business sectors, and the application of Degree of Financial Leverage (DFL) should be adjusted accordingly.


Beyond Degree of Financial Leverage Related Terms

Thank you for viewing the detailed overview of Beyond's Degree of Financial Leverage provided by GuruFocus.com. Please click on the following links to see related term pages.


Beyond (Beyond) Business Description

Traded in Other Exchanges
Address
799 West Coliseum Way, Midvale, UT, USA, 84047
Beyond Inc is an online retailer that provides products and services through websites. The company offers a broad range of products, including furniture, décor, area rugs, bedding and bath, home improvement, outdoor, and kitchen and dining items, BMMG (like books, magazines, CDs), electronics, and other items. The home and garden product line account for a material part of its total revenue. The company operates through a direct business that makes sales from the company's own inventory, and a partner business that sells merchandise from manufacturers, distributors and other suppliers through the company's websites. The company generates the majority of its total revenue from partner business in terms of business format, and from the U.S. in terms of market.
Executives
Marcus Lemonis director 200 EAST BROWARD SUITE 920, FT LAUDERDALE FL 33301
Tabacco Joseph J Jr director 6350 SOUTH 3000 EAST, SALT LAKE CITY UT 84121
Nettles William Benjamin Jr director 799 WEST COLISEUM WAY, MIDVALE UT 84047
Barbara Messing director C/O XO GROUP INC., 195 BROADWAY, 25TH FLOOR, NEW YORK NY 10007
Joel Weight officer: Chief Technology Officer 799 WEST COLISEUM WAY, MIDVALE UT 84047
Debra Sue Bollom officer: CHIEF MERCHANDISING OFFICER 799 WEST COLISEUM WAY, MIDVALE UT 84047
Eric Glen Nickle officer: VP, Legal & General Counsel 799 W COLISEUM WAY, MIDVALE UT 84047
Joanna Catherine Burkey director 799 WEST COLISEUM WAY, MIDVALE UT 84047
Barclay F Corbus director 6350 SOUTH 3000 EAST, SALT LAKE CITY UT 84121
Johnson Jonathan E Iii officer: General Counsel & VP 6322 S 300 S, STE 100, SALT LAKE CITY UT 84121
Carlisha Brown Robinson officer: Chief Product Officer 799 WEST COLISEUM WAY, MIDVALE UT 84047
Krista Jean Mathews officer: Chief Customer Officer 799 W. COLISEUM WAY, MIDVALE UT 84047
Matthew Philip Willden officer: Chief People Officer 799 WEST COLISEUM WAY, MIDVALE UT 84047
Chia-fen Angela Hsu officer: Chief Marketing Officer 799 WEST COLISEUM WAY, MIDVALE UT 84047
David J. Nielsen officer: Chief Sourcing & Oper Officer 6350 SOUTH 3000 EAST, SALT LAKE CITY UT 84121