Acusensus (ASX:ACE) Degree of Operating Leverage : 59.79 (As of Dec. 2025)

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ASX:ACE Acusensus Ltd ASX:ACE
41 GF Score
Price A$1.21
GF Value A$1.51
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Acusensus Degree of Operating Leverage?

Acusensus ASX:ACE +0.41% 41 Degree of Operating Leverage is 59.79 as of Dec. 2025. GuruFocus rates ASX:ACE with a GF Score™ of 41/100 and a GF Value™ of A$1.51 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 2,710 Software companies, Acusensus ranks worse than 96.05% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Acusensus's Degree of Operating Leverage for the quarter that ended in Dec. 2025 was 59.79. The higher Degree of Operating Leverage, the higher operating risk the company will take.

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

ASX:ACE's Degree of Operating Leverage is ranked worse than
96.05% of 2710 companies
in the Software industry
Industry Median: 0.62 vs ASX:ACE: 59.79

Acusensus  (ASX:ACE) 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.


Acusensus Degree of Operating Leverage Related Terms


Acusensus Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for Acusensus'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.

Acusensus Degree of Operating Leverage Chart

Acusensus Annual Data
Trend Jun22 Jun23 Jun24 Jun25
Degree of Operating Leverage
0.00 0.00 0.00 12.35

Acusensus Semi-Annual Data
Jun22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Degree of Operating Leverage Get a 7-Day Free Trial 0.00 0.00 6.69 12.35 59.79

ASX:ACE vs MSFT, ORCL, PLTR: Degree of Operating Leverage Comparison

For the Software - Infrastructure subindustry, Acusensus'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.


Acusensus Degree of Operating Leverage vs Software Industry

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

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


ASX:ACE
41GF Score
Acusensus Ltd ASX:ACE
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
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Acusensus Degree of Operating Leverage Calculation

Acusensus'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
=( -23.622 (Dec. 2025) / -1.174 (Dec. 2024) - 1 )/( 70.843 (Dec. 2025) / 53.676 (Dec. 2024) - 1 )
=19.121/0.3198
=59.79***

* 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 59.79 mean?
Acusensus (ASX:ACE) has a Degree of Operating Leverage of 59.79 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 Acusensus and its competitors. According to the industry distribution chart, Acusensus ranks #2603 out of 2710 companies in the Software industry, placing it in the top 96.1%.
Is Acusensus' Degree of Operating Leverage too high?
Acusensus' current Degree of Operating Leverage is 59.79. The Software industry median Degree of Operating Leverage is 0.62. Acusensus' value of 59.79 is 9543.5% above this industry median. Based on the distribution chart, Acusensus ranks #2603 out of 2710 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Acusensus has a GF Score™ of 41/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Acusensus' Degree of Operating Leverage compare to MSFT and ORCL?
According to the Software industry distribution chart, Acusensus ranks #2603 out of 2710 companies for Degree of Operating Leverage. This places Acusensus in the lower half of its industry. The industry median Degree of Operating Leverage is 0.62. Acusensus' value of 59.79 is 9543.5% above 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 Software company?
The median Degree of Operating Leverage among Software companies is 0.62, based on 2,710 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. Acusensus's current Degree of Operating Leverage of 59.79 is 9543.5% above 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 Acusensus and its competitors. For the Software industry, the median Degree of Operating Leverage is 0.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acusensus's current Degree of Operating Leverage is 59.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acusensus stock overvalued right now?
Based on GuruFocus' analysis, Acusensus (ASX:ACE) is currently considered Modestly Undervalued. The stock's GF Value™ is A$1.51, compared to a current price of A$1.21 — trading 19.9% below its estimated fair value. The current Degree of Operating Leverage is 59.79 and 9543.5% above the Software industry median of 0.62. Acusensus' overall GF Score™ is 41/100 with 1 warning sign 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 Acusensus (ASX:ACE), the current Degree of Operating Leverage is 59.79 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 Acusensus (ASX:ACE) Overvalued in 2026?

Based on GuruFocus' analysis, Acusensus stock appears to be undervalued. The current stock price of A$1.21 is trading 19.9% below its estimated GF Value™ of A$1.51. GuruFocus considers Acusensus to be Modestly Undervalued.

Key valuation signals for ASX:ACE:

  • Degree of Operating Leverage: 59.79
  • GF Value™: A$1.51 vs. price of A$1.21 (19.9% below fair value)
  • GF Score™: 41/100 with 1 warning sign
  • Industry Position: 9543.5% above the Software median (#2603 of 2710)

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


Acusensus Business Description

Address 31 Queen Street, Level 1, Melbourne, VIC, AUS, 3000
Acusensus Ltd is involved in developing and commercializing intelligent traffic solutions technology. Its 'Heads-Up' solution has been designed to give authorities a tool to address distraction and other illegal driver behavior, to drive behavioral change on the road network. It also provides Data security solutions. The company's main objective is to Pioneer intelligent solutions to tackle difficult societal challenges, reduce road trauma and save lives. Geographically the company generates the majority of its revenue from Australia.
41GF Score

Get the complete analysis for ASX:ACE

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

A$1.21
Price
A$1.51
GF Value