Spritzer Bhd (XKLS:7103) Degree of Financial Leverage : 0.56 (As of Mar. 2026)


XKLS:7103 Spritzer Bhd XKLS:7103
88 GF Score
Price RM2.80
GF Value RM1.76
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Spritzer Bhd Degree of Financial Leverage?

Spritzer Bhd XKLS:7103 88 Degree of Financial Leverage is 0.56 as of Mar. 2026. GuruFocus rates XKLS:7103 with a GF Score™ of 88/100 and a GF Value™ of RM1.76 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 111 Beverages - Non-Alcoholic companies, Spritzer Bhd ranks better than 80.18% 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). Spritzer Bhd's Degree of Financial Leverage for the quarter that ended in Mar. 2026 was 0.56. The higher Degree of Financial Leverage, the more volatile earnings will be.

The industry rank for Spritzer Bhd's Degree of Financial Leverage or its related term are showing as below:

XKLS:7103's Degree of Financial Leverage is ranked better than
80.18% of 111 companies
in the Beverages - Non-Alcoholic industry
Industry Median: 1.04 vs XKLS:7103: 0.56

Spritzer Bhd  (XKLS:7103) 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.


Spritzer Bhd Degree of Financial Leverage Related Terms


Spritzer Bhd Degree of Financial Leverage Historical Data

* Premium members only.

The historical data trend for Spritzer Bhd'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.

Spritzer Bhd Degree of Financial Leverage Chart

Spritzer Bhd Annual Data
Trend May16 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 2.73 1.09 0.70 2.20 0.54

Spritzer Bhd Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 1.88 1.11 0.76 0.54 0.56

XKLS:7103 vs KO, PEP, MNST: Degree of Financial Leverage Comparison

For the Beverages - Non-Alcoholic subindustry, Spritzer Bhd'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.


Spritzer Bhd Degree of Financial Leverage vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Spritzer Bhd's Degree of Financial Leverage distribution charts can be found below:

* The bar in red indicates where Spritzer Bhd's Degree of Financial Leverage falls into.


XKLS:7103
88GF Score
Spritzer Bhd XKLS:7103
Degree of Financial Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
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Spritzer Bhd Degree of Financial Leverage Calculation

Spritzer Bhd's Degree of Financial Leverage for the quarter that ended in Mar. 2026 is calculated as:

Degree of Financial Leverage=% Change in Earnings per Share (Diluted)**/% Change in EBIT
=( 0.145 (Mar. 2026) / 0.118 (Mar. 2025) - 1 )/( 126.097 (Mar. 2026) / 89.709 (Mar. 2025) - 1 )
=0.2288/0.4056
=0.56***

* 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 0.56 mean?
Spritzer Bhd (XKLS:7103) has a Degree of Financial Leverage of 0.56 as of Mar. 2026. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in EBIT. View historical data for Spritzer Bhd and its competitors. According to the industry distribution chart, Spritzer Bhd ranks #22 out of 111 companies in the Beverages - Non-Alcoholic industry, placing it in the top 19.8%.
Is Spritzer Bhd's Degree of Financial Leverage too high?
Spritzer Bhd's current Degree of Financial Leverage is 0.56. The Beverages - Non-Alcoholic industry median Degree of Financial Leverage is 1.04. Spritzer Bhd's value of 0.56 is 46.2% below this industry median. Based on the distribution chart, Spritzer Bhd ranks #22 out of 111 companies in the Beverages - Non-Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, Spritzer Bhd has a GF Score™ of 88/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Spritzer Bhd's Degree of Financial Leverage compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Spritzer Bhd ranks #22 out of 111 companies for Degree of Financial Leverage. This places Spritzer Bhd in the top 20% of its industry — outperforming the majority of peers. The industry median Degree of Financial Leverage is 1.04. Spritzer Bhd's value of 0.56 is 46.2% 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 Beverages - Non-Alcoholic company?
The median Degree of Financial Leverage among Beverages - Non-Alcoholic companies is 1.04, based on 111 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. Spritzer Bhd's current Degree of Financial Leverage of 0.56 is 46.2% 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 Spritzer Bhd and its competitors. For the Beverages - Non-Alcoholic industry, the median Degree of Financial Leverage is 1.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Spritzer Bhd's current Degree of Financial Leverage is 0.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spritzer Bhd stock overvalued right now?
Based on GuruFocus' analysis, Spritzer Bhd (XKLS:7103) is currently considered Significantly Overvalued. The stock's GF Value™ is RM1.76, compared to a current price of RM2.80 — trading 59.1% above its estimated fair value. The current Degree of Financial Leverage is 0.56 and 46.2% below the Beverages - Non-Alcoholic industry median of 1.04. Spritzer Bhd's overall GF Score™ is 88/100 with 3 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 Spritzer Bhd (XKLS:7103), the current Degree of Financial Leverage is 0.56 as of Mar. 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 Spritzer Bhd (XKLS:7103) Overvalued in 2026?

Based on GuruFocus' analysis, Spritzer Bhd stock appears to be overvalued. The current stock price of RM2.80 is trading 59.1% above its estimated GF Value™ of RM1.76. GuruFocus considers Spritzer Bhd to be Significantly Overvalued.

Key valuation signals for XKLS:7103:

  • Degree of Financial Leverage: 0.56
  • GF Value™: RM1.76 vs. price of RM2.80 (59.1% above fair value)
  • GF Score™: 88/100 with 3 warning signs
  • Industry Position: 46.2% below the Beverages - Non-Alcoholic median (#22 of 111)

No single metric tells the full story. See the XKLS:7103 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Spritzer Bhd Business Description

Address Lot 898, Jalan Reservoir, Off Jalan Air Kuning, Taiping, PRK, MYS, 34000
Spritzer Bhd is principally involved in the production and sale of natural mineral water, carbonated flavoured water, distilled water, drinking water and non-carbonated flavoured water, manufacturing and selling of PET preforms, PET bottles, caps, toothbrushes and other plastic products, distribution of bottled water and other consumer products, operator of a mini golf course, recreational park and retail of consumer products, property development and investment holding. The company operates through three segments Manufacturing, Trading, and Others. The company generates majority of revenue from Manufacturing segment. The company's main products includes Everyday Hydration, Sparking Hydration, Flavourful Hydration, etc.
88GF Score

Get the complete analysis for XKLS:7103

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

RM2.80
Price
RM1.76
GF Value