ABDXF (Abingdon Health) Degree of Operating Leverage : 0.30 (As of Dec. 2025)

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ABDXF Abingdon Health PLC ABDXF
49 GF Score
Price $0.15
GF Value $0.23
Valuation Possible Value Trap
! 9 Warning Signs
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What is Abingdon Health Degree of Operating Leverage?

Abingdon Health ABDXF +0.60% 49 Degree of Operating Leverage is 0.30 as of Dec. 2025. GuruFocus rates ABDXF with a GF Score™ of 49/100 and a GF Value™ of $0.23 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 197 Medical Diagnostics & Research companies, Abingdon Health ranks better than 52.79% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Abingdon Health's Degree of Operating Leverage for the quarter that ended in Dec. 2025 was 0.30. The higher Degree of Operating Leverage, the higher operating risk the company will take.

The industry rank for Abingdon Health's Degree of Operating Leverage or its related term are showing as below:

ABDXF's Degree of Operating Leverage is ranked better than
52.79% of 197 companies
in the Medical Diagnostics & Research industry
Industry Median: 0.48 vs ABDXF: 0.30

Abingdon Health  (OTCPK:ABDXF) Degree of Operating Leverage Explanation

Degree of Operating Leverage (DOL) is a leverage ratio that measures the sensitivity of a company’s operting income, also referred to as Earnings Before Interest and Taxes (EBIT), to fluctuations in its Revenue. DOL is a method used to quantify a company’s operating risk. This risk is related to the company's structure of variable costs and fixed costs. Since the fixed costs do not allow the company to adjust the operating costs, the operating risk rises with a higher fixed-to-variable costs proportion.

A high Degree of Operating Leverage indicates that the company’s fixed costs exceed its variable costs. By increasing the sales, the company can earn more profits. In addition, the company must be able to maintain relatively high sales to cover all fixed costs.

Be Aware

The use of operating leverage varies across different industries and business sectors, and the application of Degree of Operating Leverage (DOL) should be adjusted accordingly.


Abingdon Health Degree of Operating Leverage Related Terms


Abingdon Health Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for Abingdon Health's Degree of Operating 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.

Abingdon Health Degree of Operating Leverage Chart

Abingdon Health Annual Data
Trend Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Degree of Operating Leverage
Get a 7-Day Free Trial 0.84 -2.91 -1.96 -1.19 4.12

Abingdon Health Semi-Annual Data
Jun18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Degree of Operating 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 -0.63 -1.19 0.69 4.12 0.30

ABDXF vs TMO, DHR, NTRA: Degree of Operating Leverage Comparison

For the Diagnostics & Research subindustry, Abingdon Health's Degree of Operating Leverage, along with its competitors' market caps and Degree of Operating 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.


Abingdon Health Degree of Operating Leverage vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, Abingdon Health's Degree of Operating Leverage distribution charts can be found below:

* The bar in red indicates where Abingdon Health's Degree of Operating Leverage falls into.


ABDXF
49GF Score
Abingdon Health PLC ABDXF
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
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Abingdon Health Degree of Operating Leverage Calculation

Abingdon Health's Degree of Operating Leverage for the quarter that ended in Dec. 2025 is calculated as:

Degree of Operating Leverage=% Change in EBIT**/% Change in Revenue
=( -4.142 (Dec. 2025) / -3.476 (Dec. 2024) - 1 )/( 12.911 (Dec. 2025) / 8.651 (Dec. 2024) - 1 )
=0.1916/0.4924
=0.39***

* 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 EBIT and Revenue was used to calculate Degree of Operating Leverage.
*** Please be aware that the Degree of Operating 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 Operating Leverage of 0.30 mean?
Abingdon Health (ABDXF) has a Degree of Operating Leverage of 0.30 as of Dec. 2025. Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. View historical data for Abingdon Health and its competitors. According to the industry distribution chart, Abingdon Health ranks #93 out of 197 companies in the Medical Diagnostics & Research industry, placing it in the top 47.2%.
Is Abingdon Health's Degree of Operating Leverage too high?
Abingdon Health's current Degree of Operating Leverage is 0.30. The Medical Diagnostics & Research industry median Degree of Operating Leverage is 0.48. Abingdon Health's value of 0.30 is 37.5% below this industry median. Based on the distribution chart, Abingdon Health ranks #93 out of 197 companies in the Medical Diagnostics & Research industry, which is above the industry midpoint. Overall, Abingdon Health has a GF Score™ of 49/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Abingdon Health's Degree of Operating Leverage compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Abingdon Health ranks #93 out of 197 companies for Degree of Operating Leverage. This puts Abingdon Health in the upper half of its industry. The industry median Degree of Operating Leverage is 0.48. Abingdon Health's value of 0.30 is 37.5% 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 Operating Leverage for a Medical Diagnostics & Research company?
The median Degree of Operating Leverage among Medical Diagnostics & Research companies is 0.48, based on 197 companies in the industry. Companies in the top quartile (top 25%) have a Degree of Operating Leverage significantly above this median, while those in the bottom quartile fall well below. However, Degree of Operating Leverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Abingdon Health's current Degree of Operating Leverage of 0.30 is 37.5% 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 Operating Leverage mean?
A high Degree of Operating Leverage can signal that a stock is expensive relative to its fundamentals. Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. View historical data for Abingdon Health and its competitors. For the Medical Diagnostics & Research industry, the median Degree of Operating Leverage is 0.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Abingdon Health's current Degree of Operating Leverage is 0.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abingdon Health stock overvalued right now?
Based on GuruFocus' analysis, Abingdon Health (ABDXF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.23, compared to a current price of $0.15 — trading 34.8% below its estimated fair value. The current Degree of Operating Leverage is 0.30 and 37.5% below the Medical Diagnostics & Research industry median of 0.48. Abingdon Health's overall GF Score™ is 49/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Degree of Operating Leverage calculated?
Degree of Operating Leverage is calculated from a company's financial statements. For Abingdon Health (ABDXF), the current Degree of Operating Leverage is 0.30 as of Dec. 2025. 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 Abingdon Health (ABDXF) Overvalued in 2026?

Based on GuruFocus' analysis, Abingdon Health stock appears to be undervalued. The current stock price of $0.15 is trading 34.8% below its estimated GF Value™ of $0.23. GuruFocus considers Abingdon Health to be Possible Value Trap.

Key valuation signals for ABDXF:

  • Degree of Operating Leverage: 0.30
  • GF Value™: $0.23 vs. price of $0.15 (34.8% below fair value)
  • GF Score™: 49/100 with 9 warning signs
  • Industry Position: 37.5% below the Medical Diagnostics & Research median (#93 of 197)

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


Abingdon Health Business Description

Other Exchanges ABDX:UK
Address York Biotech Campus, Sand Hutton, York, GBR, YO41 1LZ
Abingdon Health PLC develops, manufactures, and distributes diagnostic devices and provides regulatory consultancy to diagnostics businesses. It offers integrated lateral flow CRO/CDMO services covering feasibility, manufacturing, packaging, kitting, documentation, and commercial support. Segments include Contract Development (milestone-based third-party work, revenue over time by completion), Contract Manufacturing (development/manufacturing via daily consultancy, revenue at customer control point), Product Sales (AbC-19TM, Pocket Diagnostic, PCRD tests, research antibodies, carriage; point in time), and Regulatory Services (IVD/medical device compliance, revenue over time), with key revenue from Regulatory Services. It operates in the UK, USA/Canada, Europe, and rest of world.
49GF Score

Get the complete analysis for ABDXF

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

$0.15
Price
$0.23
GF Value