ATCH (AtlasClear Holdings) Degree of Operating Leverage : -3.45 (As of Mar. 2026)

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ATCH AtlasClear Holdings Inc ATCH
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Price $0.19
! 2 Warning Signs
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What is AtlasClear Holdings Degree of Operating Leverage?

AtlasClear Holdings ATCH +6.81% 10 Degree of Operating Leverage is -3.45 as of Mar. 2026. GuruFocus rates ATCH with a GF Score™ of 10/100. The stock has 2 warning signs investors should review. Among 645 Capital Markets companies, AtlasClear Holdings ranks better than 84.5% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. AtlasClear Holdings's Degree of Operating Leverage for the quarter that ended in Mar. 2026 was -3.45. The higher Degree of Operating Leverage, the higher operating risk the company will take.

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

ATCH's Degree of Operating Leverage is ranked better than
84.5% of 645 companies
in the Capital Markets industry
Industry Median: 0.97 vs ATCH: -3.45

AtlasClear Holdings  (AMEX:ATCH) 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.


AtlasClear Holdings Degree of Operating Leverage Related Terms


AtlasClear Holdings Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for AtlasClear Holdings'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.

AtlasClear Holdings Degree of Operating Leverage Chart

AtlasClear Holdings Annual Data
Trend Jun22 Jun23 Jun25
Degree of Operating Leverage
0.00 2.72 -0.65

AtlasClear Holdings Quarterly Data
Jun22 Dec22 Mar23 Jun23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -0.11 -0.65 -1.26 -2.14 -3.45

ATCH vs GREE, GRAN, MDBH: Degree of Operating Leverage Comparison

For the Capital Markets subindustry, AtlasClear Holdings'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.


AtlasClear Holdings Degree of Operating Leverage vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, AtlasClear Holdings's Degree of Operating Leverage distribution charts can be found below:

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


ATCH
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AtlasClear Holdings Inc ATCH
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AtlasClear Holdings Degree of Operating Leverage Calculation

AtlasClear Holdings's Degree of Operating Leverage for the quarter that ended in Mar. 2026 is calculated as:

Degree of Operating Leverage=% Change in EBIT**/% Change in Revenue
=( 8.531 (Mar. 2026) / -15.035 (Mar. 2025) - 1 )/( 15.73 (Mar. 2026) / 10.812 (Mar. 2025) - 1 )
=-1.5674/0.4549
=-3.45***

* 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 -3.45 mean?
AtlasClear Holdings (ATCH) has a Degree of Operating Leverage of -3.45 as of Mar. 2026. Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. View historical data for AtlasClear Holdings and its competitors. According to the industry distribution chart, AtlasClear Holdings ranks #100 out of 645 companies in the Capital Markets industry, placing it in the top 15.5%.
Is AtlasClear Holdings' Degree of Operating Leverage too high?
AtlasClear Holdings' current Degree of Operating Leverage is -3.45. Based on the distribution chart, AtlasClear Holdings ranks #100 out of 645 companies in the Capital Markets industry, which is in the top quartile — a strong position relative to peers. Overall, AtlasClear Holdings has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does AtlasClear Holdings' Degree of Operating Leverage compare to GREE and GRAN?
According to the Capital Markets industry distribution chart, AtlasClear Holdings ranks #100 out of 645 companies for Degree of Operating Leverage. This places AtlasClear Holdings in the top 16% of its industry — outperforming the majority of peers. The industry median Degree of Operating Leverage is 0.97. 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 Capital Markets company?
The median Degree of Operating Leverage among Capital Markets companies is 0.97, based on 645 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 AtlasClear Holdings and its competitors. For the Capital Markets industry, the median Degree of Operating Leverage is 0.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AtlasClear Holdings's current Degree of Operating Leverage is -3.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AtlasClear Holdings stock overvalued right now?
AtlasClear Holdings (ATCH) has a current Degree of Operating Leverage of -3.45. The current Degree of Operating Leverage is -3.45. AtlasClear Holdings' overall GF Score™ is 10/100 with 2 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 AtlasClear Holdings (ATCH), the current Degree of Operating Leverage is -3.45 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.

AtlasClear Holdings Business Description

Address 2203 Lois Avenue, Suite 814, Tampa, FL, USA, 33607
AtlasClear Holdings Inc is a fintech company. Its goal is to build a cutting-edge technology-enabled financial services firm that would create a more efficient platform for trading, clearing, settlement, and banking of evolving and financial products with a focus on financial services firms. It is a fintech-driven business-to-business platform that expects to power innovation in fintech, investing, and trading. The company believes it is positioned to provide a modern, mission-critical suite of solutions to its clients, enabling them to reduce their transaction costs and compete more effectively in their businesses.
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