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.
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.
Spirit Scientific CoROCO:7790 21 EPS without NRI is NT$0.28 as of Dec. 2025. GuruFocus rates ROCO:7790 with a GF Score™ of 21/100. The stock has 2 warning signs investors should review. Among 1,165 Biotechnology companies, Spirit Scientific Co ranks better than 71.16% on this metric.
Spirit Scientific Co's earnings per share without non-recurring items for the
three
months ended in Dec. 2025 was NT$0.05.
Its earnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was NT$0.28.
During the past 12 months, Spirit Scientific Co's average earnings per share (NRI) Growth Rate was 301.90% per year.
During the past 3 years, the average earnings per share (NRI) Growth Rate was 34.30% per year.
During the past 10 years, the average earnings per share (NRI) Growth Rate was 0.00% 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 EPS without NRI Growth Rate using Earnings per share without Non-Recurring Items (NRI) data.
The historical rank and industry rank for Spirit Scientific Co's EPS without NRI or its related term are showing as below:
ROCO:7790'
s 3-Year EPS without NRI Growth Rate Range Over the Past 10 Years
Min: 34.3 Med: 34.3 Max: 34.3
Current: 34.3
During the past 5 years, Spirit Scientific Co's highest 3-Year average Earnings Per Share (NRI) Growth Rate was 34.30% per year. The lowest was 34.30% per year. And the median was 34.30% per year.
ROCO:7790's 3-Year EPS without NRI Growth Rate is ranked better than 71.16% of 1165
companies
in the Biotechnology industry
Industry Median: 16.2
vs ROCO:7790: 34.30
Spirit Scientific Co's EPS (Basic) for the
three
months ended in Dec. 2025 was NT$0.05.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$0.28.
Spirit Scientific Co (ROCO:7790) EPS without NRI Explanation
EPS without NRI removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company’s true earnings. The earnings are adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This is calculated using Net Income (Continuing Operations) plus/minus any tax affected unusual Items and Goodwill Impairments/Write Offs. This can be used to fairly measure a company's profitability.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
Spirit Scientific Co EPS without NRI Related Terms
Spirit Scientific Co EPS without NRI Historical Data
* Premium members only.
The historical data trend for Spirit Scientific Co's EPS without NRI 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.
ROCO:7790 vs VRTX, REGN, RVMD: EPS without NRI Comparison
For the Biotechnology subindustry, Spirit Scientific Co's PE Ratio without NRI, along with its competitors' market caps and PE Ratio without NRI 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 PE Ratio without NRI vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Spirit Scientific Co's PE Ratio without NRI distribution charts can be found below:
* The bar in red indicates where Spirit Scientific Co's PE Ratio without NRI falls into.
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock.
EPS without NRI 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$0.28
* 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 (ROCO:7790) has a EPS without NRI of NT$0.28 as of Dec. 2025. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Spirit Scientific Co and its competitors. According to the industry distribution chart, Spirit Scientific Co ranks #336 out of 1165 companies in the Biotechnology industry, placing it in the top 28.8%.
Is Spirit Scientific Co's EPS without NRI too high?
Spirit Scientific Co's current EPS without NRI is NT$0.28. Based on the distribution chart, Spirit Scientific Co ranks #336 out of 1165 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 EPS without NRI compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Spirit Scientific Co ranks #336 out of 1165 companies for EPS without NRI. This puts Spirit Scientific Co in the upper half of its industry. The industry median EPS without NRI is 16.20. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS without NRI for a Biotechnology company?
The median EPS without NRI among Biotechnology companies is 16.20, based on 1,165 companies in the industry. Companies in the top quartile (top 25%) have a EPS without NRI significantly above this median, while those in the bottom quartile fall well below. However, EPS without NRI 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 EPS without NRI mean?
A high EPS without NRI can signal that a stock is expensive relative to its fundamentals. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Spirit Scientific Co and its competitors. For the Biotechnology industry, the median EPS without NRI is 16.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Spirit Scientific Co's current EPS without NRI is NT$0.28. 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 EPS without NRI of NT$0.28. The current EPS without NRI is NT$0.28. 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 EPS without NRI calculated?
EPS without NRI is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current EPS without NRI is NT$0.28 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 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
Get the complete analysis for ROCO:7790
EPS without NRI is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:7790 has been successfully added to your 
