United Palm Oil Industry PCL (BKK:UPOIC-R) Degree of Operating Leverage : 3.41 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BKK:UPOIC-R United Palm Oil Industry PCL BKK:UPOIC-R
74 GF Score
Price ฿6.95
GF Value ฿7.72
! 5 Warning Signs
View Full Analysis

What is United Palm Oil Industry PCL Degree of Operating Leverage?

United Palm Oil Industry PCL BKK:UPOIC-R 74 Degree of Operating Leverage is 3.41 as of Mar. 2026. GuruFocus rates BKK:UPOIC-R with a GF Score™ of 74/100 and a GF Value™ of ฿7.72. The stock has 5 warning signs investors should review. Among 1,909 Consumer Packaged Goods companies, United Palm Oil Industry PCL ranks worse than 69.62% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. United Palm Oil Industry PCL's Degree of Operating Leverage for the quarter that ended in Mar. 2026 was 3.41. The higher Degree of Operating Leverage, the higher operating risk the company will take.

The industry rank for United Palm Oil Industry PCL's Degree of Operating Leverage or its related term are showing as below:

BKK:UPOIC-R's Degree of Operating Leverage is ranked worse than
69.62% of 1909 companies
in the Consumer Packaged Goods industry
Industry Median: 1.06 vs BKK:UPOIC-R: 3.41

United Palm Oil Industry PCL  (BKK:UPOIC-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.


United Palm Oil Industry PCL Degree of Operating Leverage Related Terms


United Palm Oil Industry PCL Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for United Palm Oil Industry 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.

United Palm Oil Industry PCL Degree of Operating Leverage Chart

United Palm Oil Industry 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 0.94 1.18 1.13 -0.98 3.84

United Palm Oil Industry PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -1.04 0.34 1.97 3.84 3.41

BKK:UPOIC-R vs ADM, BG, TSN: Degree of Operating Leverage Comparison

For the Farm Products subindustry, United Palm Oil Industry 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.


United Palm Oil Industry PCL Degree of Operating Leverage vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, United Palm Oil Industry PCL's Degree of Operating Leverage distribution charts can be found below:

* The bar in red indicates where United Palm Oil Industry PCL's Degree of Operating Leverage falls into.


BKK:UPOIC-R
74GF Score
United Palm Oil Industry PCL BKK:UPOIC-R
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

United Palm Oil Industry PCL Degree of Operating Leverage Calculation

United Palm Oil Industry PCL'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
=( 322.214 (Mar. 2026) / 180.046 (Mar. 2025) - 1 )/( 2029.763 (Mar. 2026) / 1648.296 (Mar. 2025) - 1 )
=0.7896/0.2314
=3.41***

* 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 3.41 mean?
United Palm Oil Industry PCL (BKK:UPOIC-R) has a Degree of Operating Leverage of 3.41 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 United Palm Oil Industry PCL and its competitors. According to the industry distribution chart, United Palm Oil Industry PCL ranks #1329 out of 1909 companies in the Consumer Packaged Goods industry, placing it in the top 69.6%.
Is United Palm Oil Industry PCL's Degree of Operating Leverage too high?
United Palm Oil Industry PCL's current Degree of Operating Leverage is 3.41. The Consumer Packaged Goods industry median Degree of Operating Leverage is 1.06. United Palm Oil Industry PCL's value of 3.41 is 221.7% above this industry median. Based on the distribution chart, United Palm Oil Industry PCL ranks #1329 out of 1909 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, United Palm Oil Industry PCL has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does United Palm Oil Industry PCL's Degree of Operating Leverage compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, United Palm Oil Industry PCL ranks #1329 out of 1909 companies for Degree of Operating Leverage. This places United Palm Oil Industry PCL in the lower half of its industry. The industry median Degree of Operating Leverage is 1.06. United Palm Oil Industry PCL's value of 3.41 is 221.7% 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 Consumer Packaged Goods company?
The median Degree of Operating Leverage among Consumer Packaged Goods companies is 1.06, based on 1,909 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. United Palm Oil Industry PCL's current Degree of Operating Leverage of 3.41 is 221.7% 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 United Palm Oil Industry PCL and its competitors. For the Consumer Packaged Goods industry, the median Degree of Operating Leverage is 1.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. United Palm Oil Industry PCL's current Degree of Operating Leverage is 3.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is United Palm Oil Industry PCL stock overvalued right now?
United Palm Oil Industry PCL (BKK:UPOIC-R) has a current Degree of Operating Leverage of 3.41. The stock's GF Value™ is ฿7.72, compared to a current price of ฿6.95 — trading 10% below its estimated fair value. The current Degree of Operating Leverage is 3.41 and 221.7% above the Consumer Packaged Goods industry median of 1.06. United Palm Oil Industry PCL's overall GF Score™ is 74/100 with 5 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 United Palm Oil Industry PCL (BKK:UPOIC-R), the current Degree of Operating Leverage is 3.41 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.

Is United Palm Oil Industry PCL (BKK:UPOIC-R) Overvalued in 2026?

Based on GuruFocus' analysis, United Palm Oil Industry PCL stock appears to be undervalued. The current stock price of ฿6.95 is trading 10% below its estimated GF Value™ of ฿7.72.

Key valuation signals for BKK:UPOIC-R:

  • Degree of Operating Leverage: 3.41
  • GF Value™: ฿7.72 vs. price of ฿6.95 (10% below fair value)
  • GF Score™: 74/100 with 5 warning signs
  • Industry Position: 221.7% above the Consumer Packaged Goods median (#1329 of 1909)

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


United Palm Oil Industry PCL Business Description

Other Exchanges UPOIC:Thailand
Address No. 64, 1st Floor, Soi Bangna-Trad 25, Bangna Neua Sub-District, Bangna District, Bangkok, THA, 10260
United Palm Oil Industry PCL engaged in the manufacture of crude palm oil and palm kernel oil. The company's business operations involve two principal segments; oil palm plantation, crude palm oil and crude palm kernel oil processing, which generates key revenue; and the generation of electricity from biogases and biomasses. These activities are carried on exclusively in a single geographic area of Thailand.
74GF Score

Get the complete analysis for BKK:UPOIC-R

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

฿6.95
Price
฿7.72
GF Value