Pou Chen (TPE:9904) Interest Coverage: 4.22 (As of Dec. 2025) — Near Median


TPE:9904 Pou Chen Corp TPE:9904
81 GF Score
Price NT$25.30
GF Value NT$30.85
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Pou Chen Interest Coverage?

Pou Chen TPE:9904 -2.50% 81 Interest Coverage is 4.22 as of Dec. 2025, which is 7% below its 10-year median of 4.56. GuruFocus rates TPE:9904 with a GF Score™ of 81/100 and a GF Value™ of NT$30.85 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 741 Manufacturing - Apparel & Accessories companies, Pou Chen ranks worse than 52.9% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. Pou Chen's Operating Income for the three months ended in Dec. 2025 was NT$2,752 Mil. Pou Chen's Interest Expense for the three months ended in Dec. 2025 was NT$-652 Mil. Pou Chen's interest coverage for the quarter that ended in Dec. 2025 was 4.22. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for Pou Chen's Interest Coverage or its related term are showing as below:

TPE:9904' s Interest Coverage Range Over the Past 10 Years
Min: 1.32   Med: 4.56   Max: 13.51
Current: 4.56


TPE:9904's Interest Coverage is ranked worse than
52.9% of 741 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 5.43 vs TPE:9904: 4.56

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


Pou Chen  (TPE:9904) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


Pou Chen Interest Coverage Related Terms


Pou Chen Interest Coverage Historical Data

* Premium members only.

The historical data trend for Pou Chen's Interest Coverage 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.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

Pou Chen Interest Coverage Chart

Pou Chen Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.32 4.18 3.11 5.69 4.56

Pou Chen Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Interest Coverage 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 6.70 4.61 4.60 4.83 4.22

TPE:9904 vs NKE, DECK, ONON: Interest Coverage Comparison

For the Footwear & Accessories subindustry, Pou Chen's Interest Coverage, along with its competitors' market caps and Interest Coverage 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.


Pou Chen Interest Coverage vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pou Chen's Interest Coverage distribution charts can be found below:

* The bar in red indicates where Pou Chen's Interest Coverage falls into.


TPE:9904
81GF Score
Pou Chen Corp TPE:9904
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pou Chen Interest Coverage Calculation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Pou Chen's Interest Coverage for the fiscal year that ended in Dec. 2025 is calculated as

Here, for the fiscal year that ended in Dec. 2025, Pou Chen's Interest Expense was NT$-2,536 Mil. Its Operating Income was NT$11,567 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$41,059 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*11567.1/-2536.358
=4.56

Pou Chen's Interest Coverage for the quarter that ended in Dec. 2025 is calculated as

Here, for the three months ended in Dec. 2025, Pou Chen's Interest Expense was NT$-652 Mil. Its Operating Income was NT$2,752 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$41,059 Mil.

Interest Coverage=-1* Operating Income (Q: Dec. 2025 )/Interest Expense (Q: Dec. 2025 )
=-1*2751.779/-652.074
=4.22

* 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.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 4.22 mean?
Pou Chen (TPE:9904) has a Interest Coverage of 4.22 as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Pou Chen and its competitors. This is near median its historical median of 4.56. Over the past decade, Pou Chen's Interest Coverage has ranged from 1.32 to 13.51. According to the industry distribution chart, Pou Chen ranks #392 out of 741 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 52.9%.
Is Pou Chen's Interest Coverage too high?
Pou Chen's current Interest Coverage of 4.22 is near median its 10-year median of 4.56. Over the past 10 years, this metric has ranged from a low of 1.32 to a high of 13.51. The Manufacturing - Apparel & Accessories industry median Interest Coverage is 5.43. Pou Chen's value of 4.22 is 22.3% below this industry median. Based on the distribution chart, Pou Chen ranks #392 out of 741 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Pou Chen has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pou Chen's Interest Coverage compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Pou Chen ranks #392 out of 741 companies for Interest Coverage. This places Pou Chen in the lower half of its industry. The industry median Interest Coverage is 5.43. Pou Chen's value of 4.22 is 22.3% below this benchmark. Historically, Pou Chen's own Interest Coverage has ranged from 1.32 to 13.51 over the past decade. While the company's 10-year median is 4.56 vs. the industry median of 5.43, Pou Chen has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Interest Coverage for a Manufacturing - Apparel & Accessories company?
The median Interest Coverage among Manufacturing - Apparel & Accessories companies is 5.43, based on 741 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Pou Chen's current Interest Coverage of 4.22 is 22.3% 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 Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Pou Chen and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Interest Coverage is 5.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pou Chen's current Interest Coverage is 4.22, which is near median its own 10-year median of 4.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pou Chen stock overvalued right now?
Based on GuruFocus' analysis, Pou Chen (TPE:9904) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$30.85, compared to a current price of NT$25.30 — trading 18% below its estimated fair value. The current Interest Coverage is 4.22, which is near median its 10-year median of 4.56 and 22.3% below the Manufacturing - Apparel & Accessories industry median of 5.43. Pou Chen's overall GF Score™ is 81/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Pou Chen (TPE:9904), the current Interest Coverage is 4.22 as of Dec. 2025. 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 Pou Chen (TPE:9904) Overvalued in 2026?

Based on GuruFocus' analysis, Pou Chen stock appears to be undervalued. The current stock price of NT$25.30 is trading 18% below its estimated GF Value™ of NT$30.85. GuruFocus considers Pou Chen to be Modestly Undervalued.

Key valuation signals for TPE:9904:

  • Interest Coverage: 4.22 (near median its 10-year median of 4.56)
  • GF Value™: NT$30.85 vs. price of NT$25.30 (18% below fair value)
  • GF Score™: 81/100 with 3 warning signs
  • Industry Position: 22.3% below the Manufacturing - Apparel & Accessories median (#392 of 741)

No single metric tells the full story. See the TPE:9904 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pou Chen Business Description

Address No. 600, Section 4, Taiwan Boulevard, Xitun District, Taichung, TWN, 40764
Pou Chen Corp the manufacture and sale of various kinds of shoes and the import and export of related products and materials. The company invests in and other footwear-related companies.
81GF Score

Get the complete analysis for TPE:9904

Interest Coverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$25.30
Price
NT$30.85
GF Value