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Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue.
Upson International's Degree of Operating Leverage for the quarter that ended in Jun. 2026 was 0.26. The higher Degree of Operating Leverage, the higher operating risk the company will take.
The industry rank for Upson International's Degree of Operating Leverage or its related term are showing as below:
PHS:UPSON's Degree of Operating Leverage is ranked better than 62.95% of 1104
companies
in the Retail - Cyclical industry
Industry Median: 1.185
vs PHS:UPSON: 0.26
Upson International (PHS:UPSON) 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.
Upson International Degree of Operating Leverage Related Terms
Upson International Degree of Operating Leverage Historical Data
* Premium members only.
The historical data trend for Upson International'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.
Upson International Degree of Operating Leverage Chart
PHS:UPSON vs CASY, WSM, ULTA: Degree of Operating Leverage Comparison
For the Specialty Retail subindustry, Upson International'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.
Upson International Degree of Operating Leverage vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Upson International's Degree of Operating Leverage distribution charts can be found below:
* The bar in red indicates where Upson International'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 0.26 mean?
Upson International (PHS:UPSON) has a Degree of Operating Leverage of 0.26 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 Upson International and its competitors. According to the industry distribution chart, Upson International ranks #409 out of 1104 companies in the Retail - Cyclical industry, placing it in the top 37%.
Is Upson International's Degree of Operating Leverage too high?
Upson International's current Degree of Operating Leverage is 0.26. The Retail - Cyclical industry median Degree of Operating Leverage is 1.19. Upson International's value of 0.26 is 78.1% below this industry median. Based on the distribution chart, Upson International ranks #409 out of 1104 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Upson International has a GF Score™ of 58/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Upson International's Degree of Operating Leverage compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Upson International ranks #409 out of 1104 companies for Degree of Operating Leverage. This puts Upson International in the upper half of its industry. The industry median Degree of Operating Leverage is 1.19. Upson International's value of 0.26 is 78.1% 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 Retail - Cyclical company?
The median Degree of Operating Leverage among Retail - Cyclical companies is 1.19, based on 1,104 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. Upson International's current Degree of Operating Leverage of 0.26 is 78.1% 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 Upson International and its competitors. For the Retail - Cyclical industry, the median Degree of Operating Leverage is 1.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Upson International's current Degree of Operating Leverage is 0.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upson International stock overvalued right now?
Based on GuruFocus' analysis, Upson International (PHS:UPSON) is currently considered Fairly Valued. The stock's GF Value™ is ₱0.87, compared to a current price of ₱0.86 — trading 1.1% below its estimated fair value. The current Degree of Operating Leverage is 0.26 and 78.1% below the Retail - Cyclical industry median of 1.19. Upson International's overall GF Score™ is 58/100 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 Upson International (PHS:UPSON), the current Degree of Operating Leverage is 0.26 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 Upson International (PHS:UPSON) Overvalued in 2026?
Based on GuruFocus' analysis, Upson International stock appears to be undervalued.
The current stock price of ₱0.86 is trading 1.1% below its estimated GF Value™ of ₱0.87.
GuruFocus considers Upson International to be Fairly Valued.
Key valuation signals for PHS:UPSON:
Degree of Operating Leverage: 0.26
GF Value™: ₱0.87 vs. price of ₱0.86 (1.1% below fair value)
Industry Position: 78.1% below the Retail - Cyclical median (#409 of 1104)
No single metric tells the full story. See the PHS:UPSON stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Upson International Corp is engaged in the business of buying, selling, distributing, marketing, at wholesale and retail all kinds of goods, commodities, wares and merchandise such as but not limited to computer hardware equipment, telecommunications and other similar products. The company operates in two segments 1) Retail of information and communications technology (ICT) products. and 2) Retail of water filtration and purification devices. Key revenue is generated from ICT Products. The Group operates and generates revenue principally in the Philippines.
58GF Score
Get the complete analysis for PHS:UPSON
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