Degree of Operating Leverage – Excel Template

Ivan Kitov
Ivan Kitov

The Degree of Operating Leverage represents the sensitivity of operating income to changes in product demand at a given level of unit sales. It estimates what the percentage change in operating income will be if the quantity of products sold rises or falls by a certain percentage.

Some other related topics you might be interested to explore are Degree of Financial Leverage, Degree of Total Leverage, and Contribution margin.

This is an open-access Excel template in XLSX format that will be useful for anyone who wants to work as a Banker, Investment Professional, Corporate Finance Practitioner, or Portfolio Manager.

You can now download the Excel template for free.

Degree of Operating Leverage is among the topics included in the Corporate Finance module of the CFA Level 1 Curriculum.