If $f$ is even, that means $f(x)=f(-x)$, then $\frac{f(x)-f(-x)}{x}=0$. Hence $\exists \lim _{x\to 0} \frac{f(x)-f(-x)}{x}$.
Suppose that the statement is true. Then we would have:
"each even function is differentiable at $0$".
If $f$ is odd, that means $f(-x)=-f(x),$ then we have $\frac{f(x)-f(-x)}{x}=\frac{2f(x)}{x}$. Since in this case $f(0)=0$ we derive
$\frac{f(x)-f(-x)}{x}=2\frac{f(x)-f(0)}{x-0}$.
Suppose that the statement is true. Then we would have:
"each odd function is differentiable at $0$".