Bioray Biotech Co (ROCO:7561) Book Value per Share: NT$15.31 (As of Dec. 2025)

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.

ROCO:7561 Bioray Biotech Co Ltd ROCO:7561
81 GF Score
Price NT$17.10
GF Value NT$29.60
Valuation Significantly Undervalued
View Full Analysis

What is Bioray Biotech Co Book Value per Share?

Bioray Biotech Co ROCO:7561 81 Book Value per Share is NT$15.31 as of Dec. 2025. GuruFocus rates ROCO:7561 with a GF Score™ of 81/100 and a GF Value™ of NT$29.60 (Significantly Undervalued).

Bioray Biotech Co's book value per share for the quarter that ended in Dec. 2025 was NT$15.31.

During the past 12 months, Bioray Biotech Co's average Book Value Per Share Growth Rate was 7.70% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 0.70% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 2.30% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 9 years, the highest 3-Year average Book Value Per Share Growth Rate of Bioray Biotech Co was 19.00% per year. The lowest was -0.80% per year. And the median was 2.30% per year.

Bioray Biotech Co's current price is NT$17.10. Its book value per share for the quarter that ended in Dec. 2025 was NT$15.31. Hence, today's PB Ratio of Bioray Biotech Co is 1.12.

During the past 9 years, the highest P/B Ratio of Bioray Biotech Co was 3.64. The lowest was 1.09. And the median was 2.03.

Good Sign:

Bioray Biotech Co Ltd stock PB Ratio (=1.09) is close to 10-year low of 1.09.


Bioray Biotech Co  (ROCO:7561) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


Bioray Biotech Co Book Value per Share Related Terms


Bioray Biotech Co Book Value per Share Historical Data

* Premium members only.

The historical data trend for Bioray Biotech Co's Book Value per Share 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.

Bioray Biotech Co Book Value per Share Chart

Bioray Biotech Co Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only 13.28 15.01 14.42 14.22 15.31

Bioray Biotech Co Semi-Annual Data
Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Book Value per Share 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 14.42 13.86 14.22 14.87 15.31

ROCO:7561 vs ZTS: Book Value per Share Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bioray Biotech Co's PB Ratio, along with its competitors' market caps and PB Ratio 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.


Bioray Biotech Co PB Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bioray Biotech Co's PB Ratio distribution charts can be found below:

* The bar in red indicates where Bioray Biotech Co's PB Ratio falls into.


ROCO:7561
81GF Score
Bioray Biotech Co Ltd ROCO:7561
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bioray Biotech Co Book Value per Share Calculation

Bioray Biotech Co's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(453.0-0.0)/29.6
=15.31

Bioray Biotech Co's Book Value Per Share for the quarter that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(453.0-0.0)/29.6
=15.31

* 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.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of NT$15.31 mean?
Bioray Biotech Co (ROCO:7561) has a Book Value per Share of NT$15.31 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Bioray Biotech Co and its competitors.
Is Bioray Biotech Co's Book Value per Share too high?
Bioray Biotech Co's current Book Value per Share is NT$15.31. Overall, Bioray Biotech Co has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bioray Biotech Co's Book Value per Share compare to ZTS?
Bioray Biotech Co's Book Value per Share of NT$15.31 can be compared against companies in the Drug Manufacturers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Drug Manufacturers company?
A good Book Value per Share depends on the Drug Manufacturers industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Bioray Biotech Co and its competitors. Bioray Biotech Co's current Book Value per Share is NT$15.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bioray Biotech Co stock overvalued right now?
Based on GuruFocus' analysis, Bioray Biotech Co (ROCO:7561) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$29.60, compared to a current price of NT$17.10 — trading 42.2% below its estimated fair value. The current Book Value per Share is NT$15.31. Bioray Biotech Co's overall GF Score™ is 81/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Bioray Biotech Co (ROCO:7561), the current Book Value per Share is NT$15.31 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 Bioray Biotech Co (ROCO:7561) Overvalued in 2026?

Based on GuruFocus' analysis, Bioray Biotech Co stock appears to be undervalued. The current stock price of NT$17.10 is trading 42.2% below its estimated GF Value™ of NT$29.60. GuruFocus considers Bioray Biotech Co to be Significantly Undervalued.

Key valuation signals for ROCO:7561:

  • Book Value per Share: NT$15.31
  • GF Value™: NT$29.60 vs. price of NT$17.10 (42.2% below fair value)
  • GF Score™: 81/100

No single metric tells the full story. See the ROCO:7561 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bioray Biotech Co Business Description

Address No. 1, Dali 2nd Road, Southern Science Park, Shanhua District, Tainan, TWN, 90846
Bioray Biotech Co Ltd is engaged in the development and manufacturing of biological agents, including functional probiotics, medicinal fungi, and immune cell preparations.
81GF Score

Get the complete analysis for ROCO:7561

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

NT$17.10
Price
NT$29.60
GF Value