BORAY (Bora Pharmaceuticals Co) Effective Interest Rate on Debt %: 2.54% (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.

BORAY Bora Pharmaceuticals Co Ltd BORAY
70 GF Score
Price $2.59
GF Value $4.84
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Bora Pharmaceuticals Co Effective Interest Rate on Debt %?

Bora Pharmaceuticals Co BORAY 70 Effective Interest Rate on Debt % is 2.54% as of Dec. 2025. GuruFocus rates BORAY with a GF Score™ of 70/100 and a GF Value™ of $4.84 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Effective Interest Rate on Debt % is the usage rate that a borrower actually pays on a debt. It is calculated as the positive value of Interest Expense divided by its average total debt. Total debt equals to Long-Term Debt & Capital Lease Obligation plus Short-Term Debt & Capital Lease Obligation. Bora Pharmaceuticals Co's annualized positive value of Interest Expense for the quarter that ended in Dec. 2025 was $15.6 Mil. Bora Pharmaceuticals Co's average total debt for the quarter that ended in Dec. 2025 was $612.9 Mil. Therefore, Bora Pharmaceuticals Co's annualized Effective Interest Rate on Debt % for the quarter that ended in Dec. 2025 was 2.54%.


Bora Pharmaceuticals Co  (OTCPK:BORAY) Effective Interest Rate on Debt % Explanation

Effective Interest Rate on Debt % measures the usage rate that a borrower actually pays on a debt.


Bora Pharmaceuticals Co Effective Interest Rate on Debt % Related Terms


Bora Pharmaceuticals Co Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals Co's Effective Interest Rate on Debt % 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.

Bora Pharmaceuticals Co Effective Interest Rate on Debt % Chart

Bora Pharmaceuticals Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Effective Interest Rate on Debt %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.12 2.16 2.68 3.96 2.66

Bora Pharmaceuticals Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Effective Interest Rate on Debt % 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 2.55 2.60 2.76 2.65 2.54

BORAY vs : Effective Interest Rate on Debt % Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals Co's Effective Interest Rate on Debt %, along with its competitors' market caps and Effective Interest Rate on Debt % 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.


Bora Pharmaceuticals Co Effective Interest Rate on Debt % vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where Bora Pharmaceuticals Co's Effective Interest Rate on Debt % falls into.


BORAY
70GF Score
Bora Pharmaceuticals Co Ltd BORAY
Effective Interest Rate on Debt % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bora Pharmaceuticals Co Effective Interest Rate on Debt % Calculation

Bora Pharmaceuticals Co's annualized Effective Interest Rate on Debt % for the fiscal year that ended in Dec. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (A: Dec. 2024 )+Total Debt  (A: Dec. 2025 ))/ count )
=-1  *  -15.457/( (582.643+581.405)/ 2 )
=-1  *  -15.457/582.024
=2.66 %

where

Total Debt  (A: Dec. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=462.63 + 120.013
=582.643

Total Debt  (A: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=398.86 + 182.545
=581.405

Bora Pharmaceuticals Co's annualized Effective Interest Rate on Debt % for the quarter that ended in Dec. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (Q: Sep. 2025 )+Total Debt  (Q: Dec. 2025 ))/ count )
=-1  *  -15.564/( (644.337+581.405)/ 2 )
=-1  *  -15.564/612.871
=2.54 %

where

Total Debt  (Q: Sep. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=417.563 + 226.774
=644.337

Total Debt  (Q: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=398.86 + 182.545
=581.405

* 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.

In the calculation of annual Effective Interest Rate on Debt %, the Interest Expense of the last fiscal year and the average total debt over the fiscal year are used. In calculating the quarterly data, the Interest Expense data used here is four times the quarterly (Dec. 2025) interest expense data. Effective Interest Rate on Debt % is displayed in the 30-year financial page.

What does a Effective Interest Rate on Debt % of 2.54% mean?
Bora Pharmaceuticals Co (BORAY) has a Effective Interest Rate on Debt % of 2.54% as of Dec. 2025. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Bora Pharmaceuticals Co and its competitors.
Is Bora Pharmaceuticals Co's Effective Interest Rate on Debt % too high?
Bora Pharmaceuticals Co's current Effective Interest Rate on Debt % is 2.54%. Overall, Bora Pharmaceuticals Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Effective Interest Rate on Debt % compare to ?
Bora Pharmaceuticals Co's Effective Interest Rate on Debt % of 2.54% 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 Effective Interest Rate on Debt % for a Drug Manufacturers company?
A good Effective Interest Rate on Debt % depends on the Drug Manufacturers industry context. However, Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % mean?
A high Effective Interest Rate on Debt % can signal that a stock is expensive relative to its fundamentals. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Bora Pharmaceuticals Co and its competitors. Bora Pharmaceuticals Co's current Effective Interest Rate on Debt % is 2.54%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (BORAY) is currently considered Significantly Undervalued. The stock's GF Value™ is $4.84, compared to a current price of $2.59 — trading 46.5% below its estimated fair value. The current Effective Interest Rate on Debt % is 2.54%. Bora Pharmaceuticals Co's overall GF Score™ is 70/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Effective Interest Rate on Debt % calculated?
Effective Interest Rate on Debt % is calculated from a company's financial statements. For Bora Pharmaceuticals Co (BORAY), the current Effective Interest Rate on Debt % is 2.54% 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 Bora Pharmaceuticals Co (BORAY) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of $2.59 is trading 46.5% below its estimated GF Value™ of $4.84. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for BORAY:

  • Effective Interest Rate on Debt %: 2.54%
  • GF Value™: $4.84 vs. price of $2.59 (46.5% below fair value)
  • GF Score™: 70/100 with 5 warning signs

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


Bora Pharmaceuticals Co Business Description

Comparable Companies
Other Exchanges 6472:Taiwan
Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
70GF Score

Get the complete analysis for BORAY

Effective Interest Rate on Debt % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$2.59
Price
$4.84
GF Value