Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Acinque SpALTS:0O2I 71 Degree of Financial Leverage is -1.29 as of Mar. 2026. GuruFocus rates LTS:0O2I with a GF Score™ of 71/100 and a GF Value™ of €1.89. The stock has 6 warning signs investors should review. Among 498 Utilities - Regulated companies, Acinque SpA ranks better than 88.55% 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).
Acinque SpA's Degree of Financial Leverage for the quarter that ended in Mar. 2026 was -1.29. The higher Degree of Financial Leverage, the more volatile earnings will be.
The industry rank for Acinque SpA's Degree of Financial Leverage or its related term are showing as below:
LTS:0O2I's Degree of Financial Leverage is ranked better than 88.55% of 498
companies
in the Utilities - Regulated industry
Industry Median: 1.045
vs LTS:0O2I: -1.29
Acinque SpA (LTS:0O2I) 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.
Acinque SpA Degree of Financial Leverage Related Terms
Acinque SpA Degree of Financial Leverage Historical Data
* Premium members only.
The historical data trend for Acinque SpA'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.
LTS:0O2I vs SRE, AES: Degree of Financial Leverage Comparison
For the Utilities - Diversified subindustry, Acinque SpA'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.
Acinque SpA Degree of Financial Leverage vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Acinque SpA's Degree of Financial Leverage distribution charts can be found below:
* The bar in red indicates where Acinque SpA's Degree of Financial Leverage falls into.
* 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 -1.29 mean?
Acinque SpA (LTS:0O2I) has a Degree of Financial Leverage of -1.29 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 Acinque SpA and its competitors. According to the industry distribution chart, Acinque SpA ranks #57 out of 498 companies in the Utilities - Regulated industry, placing it in the top 11.4%.
Is Acinque SpA's Degree of Financial Leverage too high?
Acinque SpA's current Degree of Financial Leverage is -1.29. Based on the distribution chart, Acinque SpA ranks #57 out of 498 companies in the Utilities - Regulated industry, which is in the top quartile — a strong position relative to peers. Overall, Acinque SpA has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Acinque SpA's Degree of Financial Leverage compare to SRE and AES?
According to the Utilities - Regulated industry distribution chart, Acinque SpA ranks #57 out of 498 companies for Degree of Financial Leverage. This places Acinque SpA in the top 11% of its industry — outperforming the majority of peers. The industry median Degree of Financial Leverage is 1.05. 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 an Utilities - Regulated company?
The median Degree of Financial Leverage among Utilities - Regulated companies is 1.05, based on 498 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. 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 Acinque SpA and its competitors. For the Utilities - Regulated 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. Acinque SpA's current Degree of Financial Leverage is -1.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acinque SpA stock overvalued right now?
Acinque SpA (LTS:0O2I) has a current Degree of Financial Leverage of -1.29. The stock's GF Value™ is €1.89, compared to a current price of €2.10 — trading 11.3% above its estimated fair value. The current Degree of Financial Leverage is -1.29. Acinque SpA's overall GF Score™ is 71/100 with 6 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 Acinque SpA (LTS:0O2I), the current Degree of Financial Leverage is -1.29 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 Acinque SpA (LTS:0O2I) Overvalued in 2026?
Based on GuruFocus' analysis, Acinque SpA stock appears to be overvalued.
The current stock price of €2.10 is trading 11.3% above its estimated GF Value™ of €1.89.
Key valuation signals for LTS:0O2I:
Degree of Financial Leverage: -1.29
GF Value™: €1.89 vs. price of €2.10 (11.3% above fair value)
No single metric tells the full story. See the LTS:0O2I stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Acinque SpA is an Italy-based company, engaged in public utility services. It operates in four sectors namely water, electricity and gas distribution, electricity and gas sales, urban hygiene and waste-to-energy and technologies, district heating, efficiency and smart city.
71GF Score
Get the complete analysis for LTS:0O2I
Degree of Financial Leverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
LTS:0O2I has been successfully added to your 
