Vassilico Cement Works PCL (CYS:VCW) Degree of Operating Leverage : 3.94 (As of Jun. 2026)

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CYS:VCW Vassilico Cement Works PCL CYS:VCW
100 GF Score
Price €6.00
GF Value €3.97
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Vassilico Cement Works PCL Degree of Operating Leverage?

Vassilico Cement Works PCL CYS:VCW 100 Degree of Operating Leverage is 3.94 as of Jun. 2026. GuruFocus rates CYS:VCW with a GF Score™ of 100/100 and a GF Value™ of €3.97 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 401 Building Materials companies, Vassilico Cement Works PCL ranks worse than 69.08% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Vassilico Cement Works PCL's Degree of Operating Leverage for the quarter that ended in Jun. 2026 was 3.94. The higher Degree of Operating Leverage, the higher operating risk the company will take.

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

CYS:VCW's Degree of Operating Leverage is ranked worse than
69.08% of 401 companies
in the Building Materials industry
Industry Median: 1.1 vs CYS:VCW: 3.94

Vassilico Cement Works PCL  (CYS:VCW) 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.


Vassilico Cement Works PCL Degree of Operating Leverage Related Terms


Vassilico Cement Works PCL Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for Vassilico Cement Works 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.

Vassilico Cement Works PCL Degree of Operating Leverage Chart

Vassilico Cement Works 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 -0.01 -0.48 8.66 0.33 3.96

Vassilico Cement Works PCL Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 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 -2.97 0.33 -15.12 3.96 3.94

CYS:VCW vs CRH, MLM, VMC: Degree of Operating Leverage Comparison

For the Building Materials subindustry, Vassilico Cement Works 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.


Vassilico Cement Works PCL Degree of Operating Leverage vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Vassilico Cement Works PCL's Degree of Operating Leverage distribution charts can be found below:

* The bar in red indicates where Vassilico Cement Works PCL's Degree of Operating Leverage falls into.


CYS:VCW
100GF Score
Vassilico Cement Works PCL CYS:VCW
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
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Vassilico Cement Works PCL Degree of Operating Leverage Calculation

Vassilico Cement Works 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
=( 48.981 (Jun. 2026) / 39.006 (Jun. 2025) - 1 )/( 155.659 (Jun. 2026) / 146.161 (Jun. 2025) - 1 )
=0.2557/0.065
=3.94***

* 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 3.94 mean?
Vassilico Cement Works PCL (CYS:VCW) has a Degree of Operating Leverage of 3.94 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 Vassilico Cement Works PCL and its competitors. According to the industry distribution chart, Vassilico Cement Works PCL ranks #277 out of 401 companies in the Building Materials industry, placing it in the top 69.1%.
Is Vassilico Cement Works PCL's Degree of Operating Leverage too high?
Vassilico Cement Works PCL's current Degree of Operating Leverage is 3.94. The Building Materials industry median Degree of Operating Leverage is 1.10. Vassilico Cement Works PCL's value of 3.94 is 258.2% above this industry median. Based on the distribution chart, Vassilico Cement Works PCL ranks #277 out of 401 companies in the Building Materials industry, which is below the industry midpoint. Overall, Vassilico Cement Works PCL has a GF Score™ of 100/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Vassilico Cement Works PCL's Degree of Operating Leverage compare to CRH and MLM?
According to the Building Materials industry distribution chart, Vassilico Cement Works PCL ranks #277 out of 401 companies for Degree of Operating Leverage. This places Vassilico Cement Works PCL in the lower half of its industry. The industry median Degree of Operating Leverage is 1.10. Vassilico Cement Works PCL's value of 3.94 is 258.2% 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 a Building Materials company?
The median Degree of Operating Leverage among Building Materials companies is 1.10, based on 401 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. Vassilico Cement Works PCL's current Degree of Operating Leverage of 3.94 is 258.2% 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 Vassilico Cement Works PCL and its competitors. For the Building Materials industry, the median Degree of Operating Leverage is 1.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vassilico Cement Works PCL's current Degree of Operating Leverage is 3.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vassilico Cement Works PCL stock overvalued right now?
Based on GuruFocus' analysis, Vassilico Cement Works PCL (CYS:VCW) is currently considered Significantly Overvalued. The stock's GF Value™ is €3.97, compared to a current price of €6.00 — trading 51.1% above its estimated fair value. The current Degree of Operating Leverage is 3.94 and 258.2% above the Building Materials industry median of 1.10. Vassilico Cement Works PCL's overall GF Score™ is 100/100 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 Vassilico Cement Works PCL (CYS:VCW), the current Degree of Operating Leverage is 3.94 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 Vassilico Cement Works PCL (CYS:VCW) Overvalued in 2026?

Based on GuruFocus' analysis, Vassilico Cement Works PCL stock appears to be overvalued. The current stock price of €6.00 is trading 51.1% above its estimated GF Value™ of €3.97. GuruFocus considers Vassilico Cement Works PCL to be Significantly Overvalued.

Key valuation signals for CYS:VCW:

  • Degree of Operating Leverage: 3.94
  • GF Value™: €3.97 vs. price of €6.00 (51.1% above fair value)
  • GF Score™: 100/100 with 3 warning signs
  • Industry Position: 258.2% above the Building Materials median (#277 of 401)

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


Vassilico Cement Works PCL Business Description

Address 1A Kyriakos Matsis Avenue, 4th Floor, P.O. Box 22281, Nicosia, CYP, 1082
Vassilico Cement Works PCL is a company that produces clinker and cement, which are then sold in both local and international markets. The company is responsible for managing requests related to the extraction of raw materials, which are exclusively used for cement production. The majority of the company's revenue comes from the sale of cement products in the domestic market.
100GF Score

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

€6.00
Price
€3.97
GF Value