ECELF (Eurocell) Degree of Operating Leverage : 0.33 (As of Dec. 2025)

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ECELF Eurocell PLC ECELF
72 GF Score
Price $1.51
GF Value $2.27
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Eurocell Degree of Operating Leverage?

Eurocell ECELF -7.36% 72 Degree of Operating Leverage is 0.33 as of Dec. 2025. GuruFocus rates ECELF with a GF Score™ of 72/100 and a GF Value™ of $2.27 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 1,740 Construction companies, Eurocell ranks better than 60.92% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Eurocell's Degree of Operating Leverage for the quarter that ended in Dec. 2025 was 0.33. The higher Degree of Operating Leverage, the higher operating risk the company will take.

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

ECELF's Degree of Operating Leverage is ranked better than
60.92% of 1740 companies
in the Construction industry
Industry Median: 0.965 vs ECELF: 0.33

Eurocell  (OTCPK:ECELF) 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.


Eurocell Degree of Operating Leverage Related Terms


Eurocell Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for Eurocell'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.

Eurocell Degree of Operating Leverage Chart

Eurocell 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 130.46 -0.25 11.02 -6.30 0.33

Eurocell Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 11.02 -2.03 -6.30 -4.76 0.33

ECELF vs TT, JCI, CARR: Degree of Operating Leverage Comparison

For the Building Products & Equipment subindustry, Eurocell'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.


Eurocell Degree of Operating Leverage vs Construction Industry

For the Construction industry and Industrials sector, Eurocell's Degree of Operating Leverage distribution charts can be found below:

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


ECELF
72GF Score
Eurocell PLC ECELF
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eurocell Degree of Operating Leverage Calculation

Eurocell's Degree of Operating Leverage for the quarter that ended in Dec. 2025 is calculated as:

Degree of Operating Leverage=% Change in EBIT**/% Change in Revenue
=( 23.159 (Dec. 2025) / 20.986 (Dec. 2024) - 1 )/( 540.161 (Dec. 2025) / 452.465 (Dec. 2024) - 1 )
=0.1035/0.1938
=0.53***

* 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 0.33 mean?
Eurocell (ECELF) has a Degree of Operating Leverage of 0.33 as of Dec. 2025. Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. View historical data for Eurocell and its competitors. According to the industry distribution chart, Eurocell ranks #680 out of 1740 companies in the Construction industry, placing it in the top 39.1%.
Is Eurocell's Degree of Operating Leverage too high?
Eurocell's current Degree of Operating Leverage is 0.33. The Construction industry median Degree of Operating Leverage is 0.97. Eurocell's value of 0.33 is 65.8% below this industry median. Based on the distribution chart, Eurocell ranks #680 out of 1740 companies in the Construction industry, which is above the industry midpoint. Overall, Eurocell has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eurocell's Degree of Operating Leverage compare to TT and JCI?
According to the Construction industry distribution chart, Eurocell ranks #680 out of 1740 companies for Degree of Operating Leverage. This puts Eurocell in the upper half of its industry. The industry median Degree of Operating Leverage is 0.97. Eurocell's value of 0.33 is 65.8% below 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 Construction company?
The median Degree of Operating Leverage among Construction companies is 0.97, based on 1,740 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. Eurocell's current Degree of Operating Leverage of 0.33 is 65.8% below 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 Eurocell and its competitors. For the Construction industry, the median Degree of Operating Leverage is 0.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eurocell's current Degree of Operating Leverage is 0.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eurocell stock overvalued right now?
Based on GuruFocus' analysis, Eurocell (ECELF) is currently considered Significantly Undervalued. The stock's GF Value™ is $2.27, compared to a current price of $1.51 — trading 33.5% below its estimated fair value. The current Degree of Operating Leverage is 0.33 and 65.8% below the Construction industry median of 0.97. Eurocell's overall GF Score™ is 72/100 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 Eurocell (ECELF), the current Degree of Operating Leverage is 0.33 as of Dec. 2025. 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 Eurocell (ECELF) Overvalued in 2026?

Based on GuruFocus' analysis, Eurocell stock appears to be undervalued. The current stock price of $1.51 is trading 33.5% below its estimated GF Value™ of $2.27. GuruFocus considers Eurocell to be Significantly Undervalued.

Key valuation signals for ECELF:

  • Degree of Operating Leverage: 0.33
  • GF Value™: $2.27 vs. price of $1.51 (33.5% below fair value)
  • GF Score™: 72/100 with 3 warning signs
  • Industry Position: 65.8% below the Construction median (#680 of 1740)

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


Eurocell Business Description

Other Exchanges ECELl:UKECEL:UK6YQ:Germany
Address High View Road, South Normanton, Alfreton, Derbyshire, GBR, DE55 2DT
Eurocell PLC is a UK-based manufacturer, distributor, and recycler of Unplasticized PVC (UPVC) building products, including windows, doors, conservatories, skylights, roofs, and roofline systems. It operates through four segments: Profiles: extrusion and sale of PVC window and building products to the new and replacement window market across the UK; Building Plastics: sale of plastic building materials through the Branch Network, substantially all in the UK; Alunet: sale of aluminium window and composite door products to the new and replacement market in the UK. This segment includes Alunet Systems, Comp Door, JDUK and UK Doors (Midlands); and Corporate. Geographically, it operates in United Kingdom; and Republic of Ireland, of which it derives maximum revenue from United Kingdom.
72GF Score

Get the complete analysis for ECELF

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

$1.51
Price
$2.27
GF Value