Ekarat Engineering PCL (BKK:AKR-R) Degree of Operating Leverage : 2.02 (As of Jun. 2026)

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BKK:AKR-R Ekarat Engineering PCL BKK:AKR-R
57 GF Score
Price ฿0.95
GF Value ฿0.75
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Ekarat Engineering PCL Degree of Operating Leverage?

Ekarat Engineering PCL BKK:AKR-R 57 Degree of Operating Leverage is 2.02 as of Jun. 2026. GuruFocus rates BKK:AKR-R with a GF Score™ of 57/100 and a GF Value™ of ฿0.75 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 2,982 Industrial Products companies, Ekarat Engineering PCL ranks worse than 63.48% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Ekarat Engineering PCL's Degree of Operating Leverage for the quarter that ended in Jun. 2026 was 2.02. The higher Degree of Operating Leverage, the higher operating risk the company will take.

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

BKK:AKR-R's Degree of Operating Leverage is ranked worse than
63.48% of 2982 companies
in the Industrial Products industry
Industry Median: 0.915 vs BKK:AKR-R: 2.02

Ekarat Engineering PCL  (BKK:AKR-R) 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.


Ekarat Engineering PCL Degree of Operating Leverage Related Terms


Ekarat Engineering PCL Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for Ekarat Engineering PCL'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.

Ekarat Engineering PCL Degree of Operating Leverage Chart

Ekarat Engineering PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Degree of Operating Leverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.85 1.66 4.73 1.88 1.24

Ekarat Engineering PCL Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2.42 0.85 1.24 1.97 2.02

BKK:AKR-R vs VRT, BE: Degree of Operating Leverage Comparison

For the Electrical Equipment & Parts subindustry, Ekarat Engineering PCL'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.


Ekarat Engineering PCL Degree of Operating Leverage vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Ekarat Engineering PCL's Degree of Operating Leverage distribution charts can be found below:

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


BKK:AKR-R
57GF Score
Ekarat Engineering PCL BKK:AKR-R
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ekarat Engineering PCL Degree of Operating Leverage Calculation

Ekarat Engineering PCL's Degree of Operating Leverage for the quarter that ended in Jun. 2026 is calculated as:

Degree of Operating Leverage=% Change in EBIT**/% Change in Revenue
=( 195.598 (Jun. 2026) / 420.756 (Jun. 2025) - 1 )/( 1862.198 (Jun. 2026) / 2533.075 (Jun. 2025) - 1 )
=-0.5351/-0.2648
=2.02***

* 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 2.02 mean?
Ekarat Engineering PCL (BKK:AKR-R) has a Degree of Operating Leverage of 2.02 as of Jun. 2026. Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. View historical data for Ekarat Engineering PCL and its competitors. According to the industry distribution chart, Ekarat Engineering PCL ranks #1893 out of 2982 companies in the Industrial Products industry, placing it in the top 63.5%.
Is Ekarat Engineering PCL's Degree of Operating Leverage too high?
Ekarat Engineering PCL's current Degree of Operating Leverage is 2.02. The Industrial Products industry median Degree of Operating Leverage is 0.92. Ekarat Engineering PCL's value of 2.02 is 120.8% above this industry median. Based on the distribution chart, Ekarat Engineering PCL ranks #1893 out of 2982 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Ekarat Engineering PCL has a GF Score™ of 57/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ekarat Engineering PCL's Degree of Operating Leverage compare to VRT and BE?
According to the Industrial Products industry distribution chart, Ekarat Engineering PCL ranks #1893 out of 2982 companies for Degree of Operating Leverage. This places Ekarat Engineering PCL in the lower half of its industry. The industry median Degree of Operating Leverage is 0.92. Ekarat Engineering PCL's value of 2.02 is 120.8% 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 an Industrial Products company?
The median Degree of Operating Leverage among Industrial Products companies is 0.92, based on 2,982 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. Ekarat Engineering PCL's current Degree of Operating Leverage of 2.02 is 120.8% 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 Ekarat Engineering PCL and its competitors. For the Industrial Products industry, the median Degree of Operating Leverage is 0.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ekarat Engineering PCL's current Degree of Operating Leverage is 2.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ekarat Engineering PCL stock overvalued right now?
Based on GuruFocus' analysis, Ekarat Engineering PCL (BKK:AKR-R) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿0.75, compared to a current price of ฿0.95 — trading 26.7% above its estimated fair value. The current Degree of Operating Leverage is 2.02 and 120.8% above the Industrial Products industry median of 0.92. Ekarat Engineering PCL's overall GF Score™ is 57/100 with 4 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 Ekarat Engineering PCL (BKK:AKR-R), the current Degree of Operating Leverage is 2.02 as of Jun. 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 Ekarat Engineering PCL (BKK:AKR-R) Overvalued in 2026?

Based on GuruFocus' analysis, Ekarat Engineering PCL stock appears to be overvalued. The current stock price of ฿0.95 is trading 26.7% above its estimated GF Value™ of ฿0.75. GuruFocus considers Ekarat Engineering PCL to be Modestly Overvalued.

Key valuation signals for BKK:AKR-R:

  • Degree of Operating Leverage: 2.02
  • GF Value™: ฿0.75 vs. price of ฿0.95 (26.7% above fair value)
  • GF Score™: 57/100 with 4 warning signs
  • Industry Position: 120.8% above the Industrial Products median (#1893 of 2982)

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


Ekarat Engineering PCL Business Description

Other Exchanges AKR:Thailand
Address 9/291 UM Tower, Ramkhamhaeng Road, 28th Floor, Suanluang, Suanluang, Bangkok, THA, 10250
Ekarat Engineering PCL is engaged in manufacturing and distribution of transformers and solar farms. Its segments include Manufacturing and distribution; Services; and Installation of a solar panel. It derives the majority of the revenue from the Manufacturing and distribution segment.
57GF Score

Get the complete analysis for BKK:AKR-R

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

฿0.95
Price
฿0.75
GF Value