Spirit Scientific Co (ROCO:7790) Change In Receivables: NT$2.1 Mil (TTM As of Dec. 2025)

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ROCO:7790 Spirit Scientific Co Ltd ROCO:7790
27 GF Score
Price NT$46.15
! 2 Warning Signs
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What is Spirit Scientific Co Change In Receivables?

Spirit Scientific Co ROCO:7790 27 Change In Receivables is NT$2.1 Mil as of Dec. 2025. GuruFocus rates ROCO:7790 with a GF Score™ of 27/100. The stock has 2 warning signs investors should review.

Spirit Scientific Co's change in receivables for the quarter that ended in Dec. 2025 was NT$2.1 Mil. It means Spirit Scientific Co's Accounts Receivable declined by NT$2.1 Mil from Sep. 2025 to Dec. 2025 .

Spirit Scientific Co's change in receivables for the fiscal year that ended in Dec. 2025 was NT$-1.4 Mil. It means Spirit Scientific Co's Accounts Receivable increased by NT$1.4 Mil from Dec. 2024 to Dec. 2025 .

Spirit Scientific Co's Accounts Receivable for the quarter that ended in Dec. 2025 was NT$31.9 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Spirit Scientific Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 47.61.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Spirit Scientific Co's liquidation value for the three months ended in Dec. 2025 was NT$224.5 Mil.

Spirit Scientific Co  (ROCO:7790) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Spirit Scientific Co's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=31.861/61.071*91
=47.61

2. In Ben Graham's calculation of liquidation value, Spirit Scientific Co's accounts receivable are only considered to be worth 75% of book value:

Spirit Scientific Co's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=305.37-112.068+0.75 * 31.861+0.5 * 14.566
=224.5

* 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.

Spirit Scientific Co Change In Receivables Related Terms

Spirit Scientific Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Spirit Scientific Co's Change In Receivables 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.

Spirit Scientific Co Change In Receivables Chart

Spirit Scientific Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Change In Receivables
-9.18 -22.65 7.68 -1.37

Spirit Scientific Co Quarterly Data
Mar25 Jun25 Sep25 Dec25
Change In Receivables - - 9.67 2.13
ROCO:7790
27GF Score
Spirit Scientific Co Ltd ROCO:7790
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Spirit Scientific Co Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$2.1 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of NT$2.1 Mil mean?
Spirit Scientific Co (ROCO:7790) has a Change In Receivables of NT$2.1 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Spirit Scientific Co and its competitors.
Is Spirit Scientific Co's Change In Receivables too high?
Spirit Scientific Co's current Change In Receivables is NT$2.1 Mil. Overall, Spirit Scientific Co has a GF Score™ of 27/100, reflecting its overall financial health beyond just this single metric.
How does Spirit Scientific Co's Change In Receivables compare to VRTX and REGN?
Spirit Scientific Co's Change In Receivables of NT$2.1 Mil can be compared against companies in the Biotechnology industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Biotechnology company?
A good Change In Receivables depends on the Biotechnology industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Spirit Scientific Co and its competitors. Spirit Scientific Co's current Change In Receivables is NT$2.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spirit Scientific Co stock overvalued right now?
Spirit Scientific Co (ROCO:7790) has a current Change In Receivables of NT$2.1 Mil. The current Change In Receivables is NT$2.1 Mil. Spirit Scientific Co's overall GF Score™ is 27/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current Change In Receivables is NT$2.1 Mil 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.

Spirit Scientific Co Business Description

Address Xintai 5th Road, 19th Floor. No-12, No.93, Section 1, Xizhi District, New Taipei, TWN, 221
Spirit Scientific Co Ltd is engaged in precision regenerative medicine, specializing in platelet cryocrystallization technology and Bio Material Lyophilized Technology (BMLT). The company provides solutions for extracting high-concentration platelet growth factors, enabling safe, flexible, and long-term storage therapies. Spirit Biotech delivers cutting-edge autologous healing reagent preparation services, along with OEM and ODM models. With a focus on unmet medical needs, the company transforms patented technologies into scalable solutions, advancing the future of regenerative healthcare.
27GF Score

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

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