AMOSF (Atomos) Degree of Operating Leverage : -31.59 (As of Dec. 2025)

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AMOSF Atomos Ltd AMOSF
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What is Atomos Degree of Operating Leverage?

Atomos AMOSF 12 Degree of Operating Leverage is -31.59 as of Dec. 2025. GuruFocus rates AMOSF with a GF Score™ of 12/100. The stock has 7 warning signs investors should review. Among 2,442 Hardware companies, Atomos ranks better than 93.61% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Atomos's Degree of Operating Leverage for the quarter that ended in Dec. 2025 was -31.59. The higher Degree of Operating Leverage, the higher operating risk the company will take.

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

AMOSF's Degree of Operating Leverage is ranked better than
93.61% of 2442 companies
in the Hardware industry
Industry Median: 0.995 vs AMOSF: -31.59

Atomos  (OTCPK:AMOSF) 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.


Atomos Degree of Operating Leverage Related Terms


Atomos Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for Atomos'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.

Atomos Degree of Operating Leverage Chart

Atomos Annual Data
Trend Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Degree of Operating Leverage
Get a 7-Day Free Trial -1.58 30.08 -25.83 3.96 4.25

Atomos Semi-Annual Data
Jun18 Dec18 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 Premium Member Only 2.49 3.96 -1.38 4.25 -31.59

AMOSF vs AAPL: Degree of Operating Leverage Comparison

For the Consumer Electronics subindustry, Atomos'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.


Atomos Degree of Operating Leverage vs Hardware Industry

For the Hardware industry and Technology sector, Atomos's Degree of Operating Leverage distribution charts can be found below:

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


AMOSF
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Atomos Ltd AMOSF
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
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Atomos Degree of Operating Leverage Calculation

Atomos'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
=( -3.413 (Dec. 2025) / -13.32 (Dec. 2024) - 1 )/( 24.928 (Dec. 2025) / 23.955 (Dec. 2024) - 1 )
=-0.7438/0.0406
=-18.31***

* 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 -31.59 mean?
Atomos (AMOSF) has a Degree of Operating Leverage of -31.59 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 Atomos and its competitors. According to the industry distribution chart, Atomos ranks #156 out of 2442 companies in the Hardware industry, placing it in the top 6.4%.
Is Atomos' Degree of Operating Leverage too high?
Atomos' current Degree of Operating Leverage is -31.59. Based on the distribution chart, Atomos ranks #156 out of 2442 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Atomos has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Atomos' Degree of Operating Leverage compare to AAPL?
According to the Hardware industry distribution chart, Atomos ranks #156 out of 2442 companies for Degree of Operating Leverage. This places Atomos in the top 6% of its industry — outperforming the majority of peers. The industry median Degree of Operating Leverage is 1.00. 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 Hardware company?
The median Degree of Operating Leverage among Hardware companies is 1.00, based on 2,442 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. 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 Atomos and its competitors. For the Hardware industry, the median Degree of Operating Leverage is 1.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atomos's current Degree of Operating Leverage is -31.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atomos stock overvalued right now?
Atomos (AMOSF) has a current Degree of Operating Leverage of -31.59. The current Degree of Operating Leverage is -31.59. Atomos' overall GF Score™ is 12/100 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 Operating Leverage calculated?
Degree of Operating Leverage is calculated from a company's financial statements. For Atomos (AMOSF), the current Degree of Operating Leverage is -31.59 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.

Atomos Business Description

Other Exchanges AMS:Australia
Address 350 Queen Street, Level 4, Melbourne, VIC, AUS, 3000
Atomos Ltd is a software and hardware technology company. It manufactures and sells video monitors and recording equipment, including related products. It geographically derives revenue from North America, Europe, the Middle East and Africa (EMEA), Asia Pacific (APAC).
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Degree of Operating Leverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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