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Kose HoldingsKOSCF 69 Degree of Operating Leverage is 10.71 as of Dec. 2025. GuruFocus rates KOSCF with a GF Score™ of 69/100 and a GF Value™ of $54.48. The stock has 5 warning signs investors should review. Among 1,910 Consumer Packaged Goods companies, Kose Holdings 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.
Kose Holdings's Degree of Operating Leverage for the quarter that ended in Dec. 2025 was 10.71. The higher Degree of Operating Leverage, the higher operating risk the company will take.
The industry rank for Kose Holdings's Degree of Operating Leverage or its related term are showing as below:
KOSCF's Degree of Operating Leverage is ranked worse than 83.25% of 1910
companies
in the Consumer Packaged Goods industry
Industry Median: 1.075
vs KOSCF: 10.71
Kose Holdings (OTCPK:KOSCF) 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.
Kose Holdings Degree of Operating Leverage Related Terms
Kose Holdings Degree of Operating Leverage Historical Data
* Premium members only.
The historical data trend for Kose Holdings'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.
KOSCF vs PG, CL, KVUE: Degree of Operating Leverage Comparison
For the Household & Personal Products subindustry, Kose Holdings'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.
Kose Holdings Degree of Operating Leverage vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Kose Holdings's Degree of Operating Leverage distribution charts can be found below:
* The bar in red indicates where Kose Holdings'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 10.71 mean?
Kose Holdings (KOSCF) has a Degree of Operating Leverage of 10.71 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 Kose Holdings and its competitors. According to the industry distribution chart, Kose Holdings ranks #1590 out of 1910 companies in the Consumer Packaged Goods industry, placing it in the top 83.2%.
Is Kose Holdings' Degree of Operating Leverage too high?
Kose Holdings' current Degree of Operating Leverage is 10.71. The Consumer Packaged Goods industry median Degree of Operating Leverage is 1.08. Kose Holdings' value of 10.71 is 896.3% above this industry median. Based on the distribution chart, Kose Holdings ranks #1590 out of 1910 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Kose Holdings has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Kose Holdings' Degree of Operating Leverage compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Kose Holdings ranks #1590 out of 1910 companies for Degree of Operating Leverage. This places Kose Holdings in the lower half of its industry. The industry median Degree of Operating Leverage is 1.08. Kose Holdings' value of 10.71 is 896.3% 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 Consumer Packaged Goods company?
The median Degree of Operating Leverage among Consumer Packaged Goods companies is 1.08, based on 1,910 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. Kose Holdings's current Degree of Operating Leverage of 10.71 is 896.3% 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 Kose Holdings and its competitors. For the Consumer Packaged Goods industry, the median Degree of Operating Leverage is 1.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kose Holdings's current Degree of Operating Leverage is 10.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kose Holdings stock overvalued right now?
Kose Holdings (KOSCF) has a current Degree of Operating Leverage of 10.71. The stock's GF Value™ is $54.48, compared to a current price of $33.38 — trading 38.7% below its estimated fair value. The current Degree of Operating Leverage is 10.71 and 896.3% above the Consumer Packaged Goods industry median of 1.08. Kose Holdings' overall GF Score™ is 69/100 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 Kose Holdings (KOSCF), the current Degree of Operating Leverage is 10.71 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 Kose Holdings (KOSCF) Overvalued in 2026?
Based on GuruFocus' analysis, Kose Holdings stock appears to be undervalued.
The current stock price of $33.38 is trading 38.7% below its estimated GF Value™ of $54.48.
Key valuation signals for KOSCF:
Degree of Operating Leverage: 10.71
GF Value™: $54.48 vs. price of $33.38 (38.7% below fair value)
Industry Position: 896.3% above the Consumer Packaged Goods median (#1590 of 1910)
No single metric tells the full story. See the KOSCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kose is Japan's second-largest beauty company, best known for its prestige skincare brands such as Decorte and Albion. Founded in 1946, the company remains under the management of the Kobayashi family. Albion, a fully consolidated subsidiary in which Kose holds a 79.5% stake, operates independently under a separate brand of the Kobayashi family. With a portfolio of 37 brands spanning multiple price points, the group captured approximately 15% of Japan's premium beauty segment in 2024, according to Euromonitor. Japan remains its core market, contributing over 60% of sales, followed by North America (19%) and Asia (13%). The company distributes its products through a diversified channel mix of department stores, specialty retailers, drugstores, travel retail, and e-commerce platforms.
69GF Score
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