Spirit Scientific Co (ROCO:7790) Current Ratio: 4.76 (As of Dec. 2025) — Near Median

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ROCO:7790 Spirit Scientific Co Ltd ROCO:7790
21 GF Score
Price NT$52.10
! 2 Warning Signs
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What is Spirit Scientific Co Current Ratio?

Spirit Scientific Co ROCO:7790 +0.77% 21 Current Ratio is 4.76 as of Dec. 2025, which is 3% above its 10-year median of 4.62. GuruFocus rates ROCO:7790 with a GF Score™ of 21/100. The stock has 2 warning signs investors should review. Among 1,411 Biotechnology companies, Spirit Scientific Co ranks better than 55.99% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Spirit Scientific Co's current ratio for the quarter that ended in Dec. 2025 was 4.76.

Spirit Scientific Co has a current ratio of 4.76. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.

The historical rank and industry rank for Spirit Scientific Co's Current Ratio or its related term are showing as below:

ROCO:7790' s Current Ratio Range Over the Past 10 Years
Min: 2.43   Med: 4.62   Max: 4.76
Current: 4.76

During the past 5 years, Spirit Scientific Co's highest Current Ratio was 4.76. The lowest was 2.43. And the median was 4.62.

ROCO:7790's Current Ratio is ranked better than
55.99% of 1411 companies
in the Biotechnology industry
Industry Median: 3.88 vs ROCO:7790: 4.76

Spirit Scientific Co  (ROCO:7790) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


Spirit Scientific Co Current Ratio Related Terms


Spirit Scientific Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Spirit Scientific Co's Current Ratio 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 Current Ratio Chart

Spirit Scientific Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
2.43 2.60 4.73 4.62 4.76

Spirit Scientific Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
Current Ratio Get a 7-Day Free Trial Premium Member Only 0.00 4.62 5.09 4.99 4.76

ROCO:7790 vs VRTX, REGN, ALNY: Current Ratio Comparison

For the Biotechnology subindustry, Spirit Scientific Co's Current Ratio, along with its competitors' market caps and Current 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.


Spirit Scientific Co Current Ratio vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Spirit Scientific Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Spirit Scientific Co's Current Ratio falls into.


ROCO:7790
21GF Score
Spirit Scientific Co Ltd ROCO:7790
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Spirit Scientific Co Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

Spirit Scientific Co's Current Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Current Ratio (A: Dec. 2025 )=Total Current Assets (A: Dec. 2025 )/Total Current Liabilities (A: Dec. 2025 )
=362.259/76.066
=4.76

Spirit Scientific Co's Current Ratio for the quarter that ended in Dec. 2025 is calculated as

Current Ratio (Q: Dec. 2025 )=Total Current Assets (Q: Dec. 2025 )/Total Current Liabilities (Q: Dec. 2025 )
=362.259/76.066
=4.76

* 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 Current Ratio →
What does a Current Ratio of 4.76 mean?
Spirit Scientific Co (ROCO:7790) has a Current Ratio of 4.76 as of Dec. 2025. This is near median its historical median of 4.62. Over the past decade, Spirit Scientific Co's Current Ratio has ranged from 2.43 to 4.76. According to the industry distribution chart, Spirit Scientific Co ranks #621 out of 1411 companies in the Biotechnology industry, placing it in the top 44%.
Is Spirit Scientific Co's Current Ratio too high?
Spirit Scientific Co's current Current Ratio of 4.76 is near median its 10-year median of 4.62. Over the past 10 years, this metric has ranged from a low of 2.43 to a high of 4.76. The Biotechnology industry median Current Ratio is 3.88. Spirit Scientific Co's value of 4.76 is 22.7% above this industry median. Based on the distribution chart, Spirit Scientific Co ranks #621 out of 1411 companies in the Biotechnology industry, which is above the industry midpoint. Overall, Spirit Scientific Co has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Spirit Scientific Co's Current Ratio compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Spirit Scientific Co ranks #621 out of 1411 companies for Current Ratio. This puts Spirit Scientific Co in the upper half of its industry. The industry median Current Ratio is 3.88. Spirit Scientific Co's value of 4.76 is 22.7% above this benchmark. Historically, Spirit Scientific Co's own Current Ratio has ranged from 2.43 to 4.76 over the past decade. While the company's 10-year median is 4.62 vs. the industry median of 3.88, Spirit Scientific Co has consistently been above 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 Current Ratio for a Biotechnology company?
The median Current Ratio among Biotechnology companies is 3.88, based on 1,411 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Spirit Scientific Co's current Current Ratio of 4.76 is 22.7% above 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 Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Biotechnology industry, the median Current Ratio is 3.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Spirit Scientific Co's current Current Ratio is 4.76, which is near median its own 10-year median of 4.62. 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 Current Ratio of 4.76. The current Current Ratio is 4.76, which is near median its 10-year median of 4.62 and 22.7% above the Biotechnology industry median of 3.88. Spirit Scientific Co's overall GF Score™ is 21/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current Current Ratio is 4.76 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.
21GF Score

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

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