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.
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.
CP All PCLCVPBF -14.19%89 Degree of Operating Leverage is 1.48 as of Mar. 2026. GuruFocus rates CVPBF with a GF Score™ of 89/100 and a GF Value™ of $1.85 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 304 Retail - Defensive companies, CP All PCL ranks worse than 64.14% on this metric.
Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue.
CP All PCL's Degree of Operating Leverage for the quarter that ended in Mar. 2026 was 1.48. The higher Degree of Operating Leverage, the higher operating risk the company will take.
The industry rank for CP All PCL's Degree of Operating Leverage or its related term are showing as below:
CVPBF's Degree of Operating Leverage is ranked worse than 64.14% of 304
companies
in the Retail - Defensive industry
Industry Median: 0.745
vs CVPBF: 1.48
CP All PCL (OTCPK:CVPBF) 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.
CP All PCL Degree of Operating Leverage Related Terms
CP All PCL Degree of Operating Leverage Historical Data
* Premium members only.
The historical data trend for CP All 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.
CVPBF vs KR, SFM: Degree of Operating Leverage Comparison
For the Grocery Stores subindustry, CP All 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.
CP All PCL Degree of Operating Leverage vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, CP All PCL's Degree of Operating Leverage distribution charts can be found below:
* The bar in red indicates where CP All PCL's Degree of Operating Leverage falls into.
* 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 1.48 mean?
CP All PCL (CVPBF) has a Degree of Operating Leverage of 1.48 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 CP All PCL and its competitors. According to the industry distribution chart, CP All PCL ranks #195 out of 304 companies in the Retail - Defensive industry, placing it in the top 64.1%.
Is CP All PCL's Degree of Operating Leverage too high?
CP All PCL's current Degree of Operating Leverage is 1.48. The Retail - Defensive industry median Degree of Operating Leverage is 0.75. CP All PCL's value of 1.48 is 98.7% above this industry median. Based on the distribution chart, CP All PCL ranks #195 out of 304 companies in the Retail - Defensive industry, which is below the industry midpoint. Overall, CP All PCL has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CP All PCL's Degree of Operating Leverage compare to KR and SFM?
According to the Retail - Defensive industry distribution chart, CP All PCL ranks #195 out of 304 companies for Degree of Operating Leverage. This places CP All PCL in the lower half of its industry. The industry median Degree of Operating Leverage is 0.75. CP All PCL's value of 1.48 is 98.7% 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 Retail - Defensive company?
The median Degree of Operating Leverage among Retail - Defensive companies is 0.75, based on 304 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. CP All PCL's current Degree of Operating Leverage of 1.48 is 98.7% 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 CP All PCL and its competitors. For the Retail - Defensive industry, the median Degree of Operating Leverage is 0.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CP All PCL's current Degree of Operating Leverage is 1.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CP All PCL stock overvalued right now?
Based on GuruFocus' analysis, CP All PCL (CVPBF) is currently considered Modestly Undervalued. The stock's GF Value™ is $1.85, compared to a current price of $1.33 — trading 28.1% below its estimated fair value. The current Degree of Operating Leverage is 1.48 and 98.7% above the Retail - Defensive industry median of 0.75. CP All PCL's overall GF Score™ is 89/100 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 CP All PCL (CVPBF), the current Degree of Operating Leverage is 1.48 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 CP All PCL (CVPBF) Overvalued in 2026?
Based on GuruFocus' analysis, CP All PCL stock appears to be undervalued.
The current stock price of $1.33 is trading 28.1% below its estimated GF Value™ of $1.85.
GuruFocus considers CP All PCL to be Modestly Undervalued.
Key valuation signals for CVPBF:
Degree of Operating Leverage: 1.48
GF Value™: $1.85 vs. price of $1.33 (28.1% below fair value)
Industry Position: 98.7% above the Retail - Defensive median (#195 of 304)
No single metric tells the full story. See the CVPBF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CP All PCL is the sole operator of 7-Eleven convenience stores in Thailand. Almost half of the stores are located in Bangkok and its vicinities, with the remaining located in provincial areas. The company also operates other related businesses, such as bill payment collection services, manufacturing and sale of convenience food and bakery products, sale and maintenance of retail equipment, payment for products and services, information technology services, logistics services, marketing services, educational institution, and training and business seminar services, including catalog sales and e-commerce businesses. The company has four reportable segments: convenience stores, wholesale, retail and mall, and others. The majority of its revenue from Convenience stores segment.
89GF Score
Get the complete analysis for CVPBF
Degree of Operating Leverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CVPBF has been successfully added to your 
