Kri-Kri Milk Industry (FRA:AO2) Degree of Financial Leverage : 0.48 (As of Mar. 2026)


FRA:AO2 Kri-Kri Milk Industry SA FRA:AO2
96 GF Score
Price €27.70
GF Value €20.41
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Kri-Kri Milk Industry Degree of Financial Leverage?

Kri-Kri Milk Industry FRA:AO2 +1.65% 96 Degree of Financial Leverage is 0.48 as of Mar. 2026. GuruFocus rates FRA:AO2 with a GF Score™ of 96/100 and a GF Value™ of €20.41 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,917 Consumer Packaged Goods companies, Kri-Kri Milk Industry ranks better than 77.57% on this metric.

Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in Earnings Before Interest and Taxes (EBIT). Kri-Kri Milk Industry's Degree of Financial Leverage for the quarter that ended in Mar. 2026 was 0.48. The higher Degree of Financial Leverage, the more volatile earnings will be.

The industry rank for Kri-Kri Milk Industry's Degree of Financial Leverage or its related term are showing as below:

FRA:AO2's Degree of Financial Leverage is ranked better than
77.57% of 1917 companies
in the Consumer Packaged Goods industry
Industry Median: 1.05 vs FRA:AO2: 0.48

Kri-Kri Milk Industry  (FRA:AO2) 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.


Kri-Kri Milk Industry Degree of Financial Leverage Related Terms


Kri-Kri Milk Industry Degree of Financial Leverage Historical Data

* Premium members only.

The historical data trend for Kri-Kri Milk Industry'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.

Kri-Kri Milk Industry Degree of Financial Leverage Chart

Kri-Kri Milk Industry Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Degree of Financial Leverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.63 1.00 1.02 -0.98 -0.10

Kri-Kri Milk Industry Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -1.13 1.40 1.45 -0.10 0.48

FRA:AO2 vs KHC, GIS, HRL: Degree of Financial Leverage Comparison

For the Packaged Foods subindustry, Kri-Kri Milk Industry'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.


Kri-Kri Milk Industry Degree of Financial Leverage vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Kri-Kri Milk Industry's Degree of Financial Leverage distribution charts can be found below:

* The bar in red indicates where Kri-Kri Milk Industry's Degree of Financial Leverage falls into.


FRA:AO2
96GF Score
Kri-Kri Milk Industry SA FRA:AO2
Degree of Financial Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
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Kri-Kri Milk Industry Degree of Financial Leverage Calculation

Kri-Kri Milk Industry's Degree of Financial Leverage for the quarter that ended in Mar. 2026 is calculated as:

Degree of Financial Leverage=% Change in Earnings per Share (Diluted)**/% Change in EBIT
=( 1.235 (Mar. 2026) / 1.06 (Mar. 2025) - 1 )/( 51.118 (Mar. 2026) / 38.045 (Mar. 2025) - 1 )
=0.1651/0.3436
=0.48***

* 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.

What does a Degree of Financial Leverage of 0.48 mean?
Kri-Kri Milk Industry (FRA:AO2) has a Degree of Financial Leverage of 0.48 as of Mar. 2026. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in EBIT. View historical data for Kri-Kri Milk Industry and its competitors. According to the industry distribution chart, Kri-Kri Milk Industry ranks #430 out of 1917 companies in the Consumer Packaged Goods industry, placing it in the top 22.4%.
Is Kri-Kri Milk Industry's Degree of Financial Leverage too high?
Kri-Kri Milk Industry's current Degree of Financial Leverage is 0.48. The Consumer Packaged Goods industry median Degree of Financial Leverage is 1.05. Kri-Kri Milk Industry's value of 0.48 is 54.3% below this industry median. Based on the distribution chart, Kri-Kri Milk Industry ranks #430 out of 1917 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Kri-Kri Milk Industry has a GF Score™ of 96/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kri-Kri Milk Industry's Degree of Financial Leverage compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Kri-Kri Milk Industry ranks #430 out of 1917 companies for Degree of Financial Leverage. This places Kri-Kri Milk Industry in the top 22% of its industry — outperforming the majority of peers. The industry median Degree of Financial Leverage is 1.05. Kri-Kri Milk Industry's value of 0.48 is 54.3% 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 Degree of Financial Leverage for a Consumer Packaged Goods company?
The median Degree of Financial Leverage among Consumer Packaged Goods companies is 1.05, based on 1,917 companies in the industry. Companies in the top quartile (top 25%) have a Degree of Financial Leverage significantly above this median, while those in the bottom quartile fall well below. However, Degree of Financial Leverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Kri-Kri Milk Industry's current Degree of Financial Leverage of 0.48 is 54.3% 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 Degree of Financial Leverage mean?
A high Degree of Financial Leverage can signal that a stock is expensive relative to its fundamentals. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in EBIT. View historical data for Kri-Kri Milk Industry and its competitors. For the Consumer Packaged Goods industry, the median Degree of Financial Leverage is 1.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kri-Kri Milk Industry's current Degree of Financial Leverage is 0.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kri-Kri Milk Industry stock overvalued right now?
Based on GuruFocus' analysis, Kri-Kri Milk Industry (FRA:AO2) is currently considered Significantly Overvalued. The stock's GF Value™ is €20.41, compared to a current price of €27.70 — trading 35.7% above its estimated fair value. The current Degree of Financial Leverage is 0.48 and 54.3% below the Consumer Packaged Goods industry median of 1.05. Kri-Kri Milk Industry's overall GF Score™ is 96/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Degree of Financial Leverage calculated?
Degree of Financial Leverage is calculated from a company's financial statements. For Kri-Kri Milk Industry (FRA:AO2), the current Degree of Financial Leverage is 0.48 as of Mar. 2026. 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 Kri-Kri Milk Industry (FRA:AO2) Overvalued in 2026?

Based on GuruFocus' analysis, Kri-Kri Milk Industry stock appears to be overvalued. The current stock price of €27.70 is trading 35.7% above its estimated GF Value™ of €20.41. GuruFocus considers Kri-Kri Milk Industry to be Significantly Overvalued.

Key valuation signals for FRA:AO2:

  • Degree of Financial Leverage: 0.48
  • GF Value™: €20.41 vs. price of €27.70 (35.7% above fair value)
  • GF Score™: 96/100 with 7 warning signs
  • Industry Position: 54.3% below the Consumer Packaged Goods median (#430 of 1917)

No single metric tells the full story. See the FRA:AO2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kri-Kri Milk Industry Business Description

Address 3rd km Serres-Drama National Road, Serres, GRC, 62125
Kri-Kri Milk Industry SA is engaged in the production of dairy products. Its products include yogurt, ice cream, Gluten-free, and milk. The company's segments are classified into Ice-cream - Greece and other Countries and Dairy-Yogurt - Greece and other Countries. The majority of the revenue is generated from the Dairy-Yogurt segment and geographically from Greece.
96GF Score

Get the complete analysis for FRA:AO2

Degree of Financial Leverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€27.70
Price
€20.41
GF Value