Because dol = (s-VC)/(s-VC-f) = (ebit+f)/ebit, that is, if the enterprise maintains a fixed sales level and a fixed cost structure (that is, the business scale and efficiency of the enterprise mentioned in the title remain unchanged), the operating leverage coefficient will not change. However, when these factors change, the operating leverage coefficient will change accordingly, resulting in different degrees of operating leverage's interests and operating risks. Because the operating leverage coefficient affects the earnings before interest and tax of enterprises, it also restricts the financing ability and capital structure of enterprises. Therefore, the operating leverage coefficient is an important factor affecting the decision of capital structure.
On the other hand, DFL=EBIT/(EBIT-I), because the debt interest I is different for different capital structures, the degree of financial leverage will change. This can be explained intuitively in the sense of financial leverage.