ERFSF (Eurofins Scientific SE) Degree of Operating Leverage : 6.08 (As of Jun. 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.

ERFSF Eurofins Scientific SE ERFSF
80 GF Score
Price $82.24
GF Value $75.52
Valuation Fairly Valued
! 7 Warning Signs
View Full Analysis

What is Eurofins Scientific SE Degree of Operating Leverage?

Eurofins Scientific SE ERFSF -5.03% 80 Degree of Operating Leverage is 6.08 as of Jun. 2026. GuruFocus rates ERFSF with a GF Score™ of 80/100 and a GF Value™ of $75.52 (Fairly Valued). The stock has 7 warning signs investors should review. Among 197 Medical Diagnostics & Research companies, Eurofins Scientific SE ranks worse than 83.25% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Eurofins Scientific SE's Degree of Operating Leverage for the quarter that ended in Jun. 2026 was 6.08. The higher Degree of Operating Leverage, the higher operating risk the company will take.

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

ERFSF's Degree of Operating Leverage is ranked worse than
83.25% of 197 companies
in the Medical Diagnostics & Research industry
Industry Median: 0.65 vs ERFSF: 6.08

Eurofins Scientific SE  (OTCPK:ERFSF) 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.


Eurofins Scientific SE Degree of Operating Leverage Related Terms


Eurofins Scientific SE Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for Eurofins Scientific SE'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.

Eurofins Scientific SE Degree of Operating Leverage Chart

Eurofins Scientific SE 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 1.88 277.08 12.78 4.12 3.02

Eurofins Scientific SE 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 -0.76 4.12 2.31 3.02 6.08

ERFSF vs TMO, DHR, IDXX: Degree of Operating Leverage Comparison

For the Diagnostics & Research subindustry, Eurofins Scientific SE'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.


Eurofins Scientific SE Degree of Operating Leverage vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, Eurofins Scientific SE's Degree of Operating Leverage distribution charts can be found below:

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


ERFSF
80GF Score
Eurofins Scientific SE ERFSF
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eurofins Scientific SE Degree of Operating Leverage Calculation

Eurofins Scientific SE'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
=( 1042.919 (Jun. 2026) / 825.211 (Jun. 2025) - 1 )/( 8578.22 (Jun. 2026) / 7864.833 (Jun. 2025) - 1 )
=0.2638/0.0907
=2.91***

* 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 6.08 mean?
Eurofins Scientific SE (ERFSF) has a Degree of Operating Leverage of 6.08 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 Eurofins Scientific SE and its competitors. According to the industry distribution chart, Eurofins Scientific SE ranks #164 out of 197 companies in the Medical Diagnostics & Research industry, placing it in the top 83.2%.
Is Eurofins Scientific SE's Degree of Operating Leverage too high?
Eurofins Scientific SE's current Degree of Operating Leverage is 6.08. The Medical Diagnostics & Research industry median Degree of Operating Leverage is 0.65. Eurofins Scientific SE's value of 6.08 is 835.4% above this industry median. Based on the distribution chart, Eurofins Scientific SE ranks #164 out of 197 companies in the Medical Diagnostics & Research industry, which is in the bottom quartile relative to peers. Overall, Eurofins Scientific SE has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Eurofins Scientific SE's Degree of Operating Leverage compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Eurofins Scientific SE ranks #164 out of 197 companies for Degree of Operating Leverage. This places Eurofins Scientific SE in the lower half of its industry. The industry median Degree of Operating Leverage is 0.65. Eurofins Scientific SE's value of 6.08 is 835.4% 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 Medical Diagnostics & Research company?
The median Degree of Operating Leverage among Medical Diagnostics & Research companies is 0.65, based on 197 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. Eurofins Scientific SE's current Degree of Operating Leverage of 6.08 is 835.4% 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 Eurofins Scientific SE and its competitors. For the Medical Diagnostics & Research industry, the median Degree of Operating Leverage is 0.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eurofins Scientific SE's current Degree of Operating Leverage is 6.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eurofins Scientific SE stock overvalued right now?
Based on GuruFocus' analysis, Eurofins Scientific SE (ERFSF) is currently considered Fairly Valued. The stock's GF Value™ is $75.52, compared to a current price of $82.24 — trading 8.9% above its estimated fair value. The current Degree of Operating Leverage is 6.08 and 835.4% above the Medical Diagnostics & Research industry median of 0.65. Eurofins Scientific SE's overall GF Score™ is 80/100 with 7 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 Eurofins Scientific SE (ERFSF), the current Degree of Operating Leverage is 6.08 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 Eurofins Scientific SE (ERFSF) Overvalued in 2026?

Based on GuruFocus' analysis, Eurofins Scientific SE stock appears to be overvalued. The current stock price of $82.24 is trading 8.9% above its estimated GF Value™ of $75.52. GuruFocus considers Eurofins Scientific SE to be Fairly Valued.

Key valuation signals for ERFSF:

  • Degree of Operating Leverage: 6.08
  • GF Value™: $75.52 vs. price of $82.24 (8.9% above fair value)
  • GF Score™: 80/100 with 7 warning signs
  • Industry Position: 835.4% above the Medical Diagnostics & Research median (#164 of 197)

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


Eurofins Scientific SE Business Description

Address 23 Val Fleuri, Luxembourg, LUX, 1526
Eurofins, headquartered in Luxembourg, is a decentralized network of life sciences companies that provide various analytical tests and laboratory services. These include tests to evaluate the safety, identity, composition, authenticity, purity, origin, and traceability of various biological substances and products. Eurofins operates over 950 laboratories in 61 countries. Its revenue from Europe, North America, and the rest of the world contributes approximately 50%, 40%, and 10% of total revenue, respectively. Its areas of business activity are food, feed, and environmental testing ("life"), biopharmaceutical services, diagnostic services and products, and consumer and technology products testing, which contribute approximately 40%, 30%, 20%, and 10% respectively.
80GF Score

Get the complete analysis for ERFSF

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

$82.24
Price
$75.52
GF Value