Degree of Operating Leverage Formula The formula for the DOL takes into account two variables. They are: 1) The percentage change in EBIT from time period one to time period two 2) The percentage change in sales from time period one to time period two The formula is then, DOL = % change in EBIT / % change in sales EBI I can be calculated by taking the sales revenue and subtracting the operating expenses. And use this for DFIL DFL % Change in EPS % Change in EBIT