COSXF (Cosel Co) Degree of Operating Leverage : 154.01 (As of May. 2026)

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COSXF Cosel Co Ltd COSXF
69 GF Score
Price $7.69
GF Value $4.50
! 3 Warning Signs
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What is Cosel Co Degree of Operating Leverage?

Cosel Co COSXF 69 Degree of Operating Leverage is 154.01 as of May. 2026. GuruFocus rates COSXF with a GF Score™ of 69/100 and a GF Value™ of $4.50. The stock has 3 warning signs investors should review. Among 2,987 Industrial Products companies, Cosel Co ranks worse than 98.53% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Cosel Co's Degree of Operating Leverage for the quarter that ended in May. 2026 was 154.01. The higher Degree of Operating Leverage, the higher operating risk the company will take.

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

COSXF's Degree of Operating Leverage is ranked worse than
98.53% of 2987 companies
in the Industrial Products industry
Industry Median: 0.9 vs COSXF: 154.01

Cosel Co  (OTCPK:COSXF) 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.


Cosel Co Degree of Operating Leverage Related Terms


Cosel Co Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for Cosel Co'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.

Cosel Co Degree of Operating Leverage Chart

Cosel Co Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Degree of Operating Leverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.89 3.00 2.56 2.76 154.01

Cosel Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 2.76 2.60 3.20 0.00 154.01

COSXF vs VRT, BE: Degree of Operating Leverage Comparison

For the Electrical Equipment & Parts subindustry, Cosel Co'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.


Cosel Co Degree of Operating Leverage vs Industrial Products Industry

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

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


COSXF
69GF Score
Cosel Co Ltd COSXF
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosel Co Degree of Operating Leverage Calculation

Cosel Co's Degree of Operating Leverage for the quarter that ended in May. 2026 is calculated as:

Degree of Operating Leverage=% Change in EBIT**/% Change in Revenue
=( -21.612 (May. 2026) / 2.264 (May. 2025) - 1 )/( 158.366 (May. 2026) / 186.725 (May. 2025) - 1 )
=-10.5459/-0.1519
=69.44***

* 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 154.01 mean?
Cosel Co (COSXF) has a Degree of Operating Leverage of 154.01 as of May. 2026. Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. View historical data for Cosel Co and its competitors. According to the industry distribution chart, Cosel Co ranks #2943 out of 2987 companies in the Industrial Products industry, placing it in the top 98.5%.
Is Cosel Co's Degree of Operating Leverage too high?
Cosel Co's current Degree of Operating Leverage is 154.01. The Industrial Products industry median Degree of Operating Leverage is 0.90. Cosel Co's value of 154.01 is 17012.2% above this industry median. Based on the distribution chart, Cosel Co ranks #2943 out of 2987 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Cosel Co has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Cosel Co's Degree of Operating Leverage compare to VRT and BE?
According to the Industrial Products industry distribution chart, Cosel Co ranks #2943 out of 2987 companies for Degree of Operating Leverage. This places Cosel Co in the lower half of its industry. The industry median Degree of Operating Leverage is 0.90. Cosel Co's value of 154.01 is 17012.2% 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 0.90, based on 2,987 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. Cosel Co's current Degree of Operating Leverage of 154.01 is 17012.2% 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 Cosel Co and its competitors. For the Industrial Products industry, the median Degree of Operating Leverage is 0.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosel Co's current Degree of Operating Leverage is 154.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosel Co stock overvalued right now?
Cosel Co (COSXF) has a current Degree of Operating Leverage of 154.01. The stock's GF Value™ is $4.50, compared to a current price of $7.69 — trading 70.9% above its estimated fair value. The current Degree of Operating Leverage is 154.01 and 17012.2% above the Industrial Products industry median of 0.90. Cosel Co's overall GF Score™ is 69/100 with 3 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 Cosel Co (COSXF), the current Degree of Operating Leverage is 154.01 as of May. 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 Cosel Co (COSXF) Overvalued in 2026?

Based on GuruFocus' analysis, Cosel Co stock appears to be overvalued. The current stock price of $7.69 is trading 70.9% above its estimated GF Value™ of $4.50.

Key valuation signals for COSXF:

  • Degree of Operating Leverage: 154.01
  • GF Value™: $4.50 vs. price of $7.69 (70.9% above fair value)
  • GF Score™: 69/100 with 3 warning signs
  • Industry Position: 17012.2% above the Industrial Products median (#2943 of 2987)

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


Cosel Co Business Description

Other Exchanges 6905:Japan
Address 1-6-43 Kamiakae-machi, Toyama, JPN, 930-0816
Cosel Co Ltd is engaged in power supply manufacturing AC-DC power supplies, DC-DC converters, and noise filters. The company's product profile includes Multi Slots, DIN rail, Single substrate, Bus converter/power module, Linear, and others.
69GF Score

Get the complete analysis for COSXF

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

$7.69
Price
$4.50
GF Value