YAMNF (Ya-Man) Degree of Operating Leverage : -228.39 (As of Jun. 2026)

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YAMNF Ya-Man Ltd YAMNF
87 GF Score
Price $8.45
GF Value $9.08
! 4 Warning Signs
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What is Ya-Man Degree of Operating Leverage?

Ya-Man YAMNF 87 Degree of Operating Leverage is -228.39 as of Jun. 2026. GuruFocus rates YAMNF with a GF Score™ of 87/100 and a GF Value™ of $9.08. The stock has 4 warning signs investors should review. Among 1,928 Consumer Packaged Goods companies, Ya-Man ranks better than 98.13% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Ya-Man's Degree of Operating Leverage for the quarter that ended in Jun. 2026 was -228.39. The higher Degree of Operating Leverage, the higher operating risk the company will take.

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

YAMNF's Degree of Operating Leverage is ranked better than
98.13% of 1928 companies
in the Consumer Packaged Goods industry
Industry Median: 0.995 vs YAMNF: -228.39

Ya-Man  (OTCPK:YAMNF) 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.


Ya-Man Degree of Operating Leverage Related Terms


Ya-Man Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for Ya-Man'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.

Ya-Man Degree of Operating Leverage Chart

Ya-Man Annual Data
Trend Apr15 Apr16 Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24
Degree of Operating Leverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.80 2.40 3.63 -5.39 1.91

Ya-Man Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Mar26 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 0.00 -11.93 -3.20 -10.62 -228.39

YAMNF vs PG, CL, EL: Degree of Operating Leverage Comparison

For the Household & Personal Products subindustry, Ya-Man'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.


Ya-Man Degree of Operating Leverage vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Ya-Man's Degree of Operating Leverage distribution charts can be found below:

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


YAMNF
87GF Score
Ya-Man Ltd YAMNF
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
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Ya-Man Degree of Operating Leverage Calculation

Ya-Man'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
=( -6.403 (Jun. 2026) / 7.478 (Apr. 2025) - 1 )/( 162.832 (Jun. 2026) / 165.025 (Apr. 2025) - 1 )
=-1.8562/-0.0133
=139.68***

* 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 -228.39 mean?
Ya-Man (YAMNF) has a Degree of Operating Leverage of -228.39 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 Ya-Man and its competitors. According to the industry distribution chart, Ya-Man ranks #36 out of 1928 companies in the Consumer Packaged Goods industry, placing it in the top 1.9%.
Is Ya-Man's Degree of Operating Leverage too high?
Ya-Man's current Degree of Operating Leverage is -228.39. Based on the distribution chart, Ya-Man ranks #36 out of 1928 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Ya-Man has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does Ya-Man's Degree of Operating Leverage compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Ya-Man ranks #36 out of 1928 companies for Degree of Operating Leverage. This places Ya-Man in the top 2% of its industry — outperforming the majority of peers. The industry median Degree of Operating Leverage is 1.00. 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 1.00, based on 1,928 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. 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 Ya-Man and its competitors. For the Consumer Packaged Goods industry, the median Degree of Operating Leverage is 1.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ya-Man's current Degree of Operating Leverage is -228.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ya-Man stock overvalued right now?
Ya-Man (YAMNF) has a current Degree of Operating Leverage of -228.39. The stock's GF Value™ is $9.08, compared to a current price of $8.45 — trading 6.9% below its estimated fair value. The current Degree of Operating Leverage is -228.39. Ya-Man's overall GF Score™ is 87/100 with 4 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 Ya-Man (YAMNF), the current Degree of Operating Leverage is -228.39 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 Ya-Man (YAMNF) Overvalued in 2026?

Based on GuruFocus' analysis, Ya-Man stock appears to be undervalued. The current stock price of $8.45 is trading 6.9% below its estimated GF Value™ of $9.08.

Key valuation signals for YAMNF:

  • Degree of Operating Leverage: -228.39
  • GF Value™: $9.08 vs. price of $8.45 (6.9% below fair value)
  • GF Score™: 87/100 with 4 warning signs

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


Ya-Man Business Description

Other Exchanges 6630:Japan
Address 1-4-4 Furushiba, Shingu Building, Koto-ku, Tokyo, JPN, 135-0016
Ya-Man Ltd is engaged in research, development, manufacturing, and marketing of health and beauty equipment internationally. The company offers Beauty equipment such as Beauty Rollers, Facial Steamer, Ion derivation, EMS, and Facial Tapping, among others.
87GF 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.

$8.45
Price
$9.08
GF Value