S & P Syndicate PCL (BKK:SNP-R) Degree of Financial Leverage : 0.94 (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BKK:SNP-R S & P Syndicate PCL BKK:SNP-R
66 GF Score
Price ฿9.45
GF Value ฿10.52
! 4 Warning Signs
View Full Analysis

What is S & P Syndicate PCL Degree of Financial Leverage?

S & P Syndicate PCL BKK:SNP-R 66 Degree of Financial Leverage is 0.94 as of Jun. 2026. GuruFocus rates BKK:SNP-R with a GF Score™ of 66/100 and a GF Value™ of ฿10.52. The stock has 4 warning signs investors should review. Among 356 Restaurants companies, S & P Syndicate PCL ranks better than 53.09% on this metric.

Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in Earnings Before Interest and Taxes (EBIT). S & P Syndicate PCL's Degree of Financial Leverage for the quarter that ended in Jun. 2026 was 0.94. The higher Degree of Financial Leverage, the more volatile earnings will be.

The industry rank for S & P Syndicate PCL's Degree of Financial Leverage or its related term are showing as below:

BKK:SNP-R's Degree of Financial Leverage is ranked better than
53.09% of 356 companies
in the Restaurants industry
Industry Median: 0.98 vs BKK:SNP-R: 0.94

S & P Syndicate PCL  (BKK:SNP-R) Degree of Financial Leverage Explanation

Degree of Financial Leverage (DFL) is a leverage ratio that measures the sensitivity of a company’s Earnings per Share (EPS) to fluctuations in its operating income, also referred to as Earnings Before Interest and Taxes (EBIT), resulting from adjustments in its capital structure. DFL is an essential tool for companies to assess the appropriate level of debt or financial leverage in their capital structure. When EBIT remains relatively stable, it results in stable earnings and earnings per share. In such cases, the company may consider taking on substantial debt. However, for companies operating in industries with significant fluctuations in EBIT, it is advisable to keep debt at a manageable level.

The higher Degree of Financial Leverage, the more volatile earnings will be. Because interest is a fixed expense, leverage can amplify earnings and EPS. This is beneficial when EBIT is growing, but it can become problematic in tough economic conditions when EBIT is under pressure.

Be Aware

The use of financial leverage varies across different industries and business sectors, and the application of Degree of Financial Leverage (DFL) should be adjusted accordingly.


S & P Syndicate PCL Degree of Financial Leverage Related Terms


S & P Syndicate PCL Degree of Financial Leverage Historical Data

* Premium members only.

The historical data trend for S & P Syndicate PCL's Degree of Financial 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.

S & P Syndicate PCL Degree of Financial Leverage Chart

S & P Syndicate PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Degree of Financial Leverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.38 0.94 1.50 0.76 0.99

S & P Syndicate PCL Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Degree of Financial 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 1.00 1.00 0.99 0.97 0.94

BKK:SNP-R vs MCD, SBUX, CMG: Degree of Financial Leverage Comparison

For the Restaurants subindustry, S & P Syndicate PCL's Degree of Financial Leverage, along with its competitors' market caps and Degree of Financial 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.


S & P Syndicate PCL Degree of Financial Leverage vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, S & P Syndicate PCL's Degree of Financial Leverage distribution charts can be found below:

* The bar in red indicates where S & P Syndicate PCL's Degree of Financial Leverage falls into.


BKK:SNP-R
66GF Score
S & P Syndicate PCL BKK:SNP-R
Degree of Financial Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

S & P Syndicate PCL Degree of Financial Leverage Calculation

S & P Syndicate PCL's Degree of Financial Leverage for the quarter that ended in Jun. 2026 is calculated as:

Degree of Financial Leverage=% Change in Earnings per Share (Diluted)**/% Change in EBIT
=( 0.49 (Jun. 2026) / 0.636 (Jun. 2025) - 1 )/( 321.586 (Jun. 2026) / 425.42 (Jun. 2025) - 1 )
=-0.2296/-0.2441
=0.94***

* 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 EPS and EBIT was used to calculate Degree of Financial Leverage.
*** Please be aware that the Degree of Financial 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 Financial Leverage of 0.94 mean?
S & P Syndicate PCL (BKK:SNP-R) has a Degree of Financial Leverage of 0.94 as of Jun. 2026. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in EBIT. View historical data for S & P Syndicate PCL and its competitors. According to the industry distribution chart, S & P Syndicate PCL ranks #167 out of 356 companies in the Restaurants industry, placing it in the top 46.9%.
Is S & P Syndicate PCL's Degree of Financial Leverage too high?
S & P Syndicate PCL's current Degree of Financial Leverage is 0.94. The Restaurants industry median Degree of Financial Leverage is 0.98. S & P Syndicate PCL's value of 0.94 is 4.1% below this industry median. Based on the distribution chart, S & P Syndicate PCL ranks #167 out of 356 companies in the Restaurants industry, which is above the industry midpoint. Overall, S & P Syndicate PCL has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does S & P Syndicate PCL's Degree of Financial Leverage compare to MCD and SBUX?
According to the Restaurants industry distribution chart, S & P Syndicate PCL ranks #167 out of 356 companies for Degree of Financial Leverage. This puts S & P Syndicate PCL in the upper half of its industry. The industry median Degree of Financial Leverage is 0.98. S & P Syndicate PCL's value of 0.94 is 4.1% 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 Financial Leverage for a Restaurants company?
The median Degree of Financial Leverage among Restaurants companies is 0.98, based on 356 companies in the industry. Companies in the top quartile (top 25%) have a Degree of Financial Leverage significantly above this median, while those in the bottom quartile fall well below. However, Degree of Financial Leverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. S & P Syndicate PCL's current Degree of Financial Leverage of 0.94 is 4.1% 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 Financial Leverage mean?
A high Degree of Financial Leverage can signal that a stock is expensive relative to its fundamentals. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in EBIT. View historical data for S & P Syndicate PCL and its competitors. For the Restaurants industry, the median Degree of Financial Leverage is 0.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. S & P Syndicate PCL's current Degree of Financial Leverage is 0.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S & P Syndicate PCL stock overvalued right now?
S & P Syndicate PCL (BKK:SNP-R) has a current Degree of Financial Leverage of 0.94. The stock's GF Value™ is ฿10.52, compared to a current price of ฿9.45 — trading 10.2% below its estimated fair value. The current Degree of Financial Leverage is 0.94 and 4.1% below the Restaurants industry median of 0.98. S & P Syndicate PCL's overall GF Score™ is 66/100 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 Financial Leverage calculated?
Degree of Financial Leverage is calculated from a company's financial statements. For S & P Syndicate PCL (BKK:SNP-R), the current Degree of Financial Leverage is 0.94 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 S & P Syndicate PCL (BKK:SNP-R) Overvalued in 2026?

Based on GuruFocus' analysis, S & P Syndicate PCL stock appears to be undervalued. The current stock price of ฿9.45 is trading 10.2% below its estimated GF Value™ of ฿10.52.

Key valuation signals for BKK:SNP-R:

  • Degree of Financial Leverage: 0.94
  • GF Value™: ฿10.52 vs. price of ฿9.45 (10.2% below fair value)
  • GF Score™: 66/100 with 4 warning signs
  • Industry Position: 4.1% below the Restaurants median (#167 of 356)

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


S & P Syndicate PCL Business Description

Other Exchanges SNP:Thailand
Address New Petchburi Road, No 2034/100-103, 23 Floor, Italthai Tower, Bangkapi, Huaykwang, Bangkok, THA, 10310
S & P Syndicate PCL is engaged in the operations of a nationwide and international chain of restaurants and bakery shops, the production of bakery, frozen foods and other food products and food service-related businesses such as outside catering. Its products under Bakery include Pound Cake, Packaged Cake, Frozen Cake, Pastry, Sandwich and Bread, Cookies, Moon Cake, Thai Dessert, and Snack; Food Product include Thai Food, Frozen Quick Meal, Jelio Jelly, International Food, and Healthy Food; and Beverage Product include Coffee and Tea Bluecup, Drink Bottled Beverages, Fruit Juice, Fruit Juice (UHT), and Smoothie. Its segments include Domestic restaurants and bakery shops, Domestic Packaged food and bakery trading business, Overseas restaurants, and Others.
66GF Score

Get the complete analysis for BKK:SNP-R

Degree of Financial Leverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

฿9.45
Price
฿10.52
GF Value