Bioray Biotech Co (ROCO:7561) Goodwill: NT$0.0 Mil (As of Dec. 2025)


ROCO:7561 Bioray Biotech Co Ltd ROCO:7561
83 GF Score
Price NT$18.80
GF Value NT$29.49
Valuation Significantly Undervalued
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What is Bioray Biotech Co Goodwill?

Bioray Biotech Co ROCO:7561 -0.27% 83 Goodwill is NT$0.0 Mil as of Dec. 2025. GuruFocus rates ROCO:7561 with a GF Score™ of 83/100 and a GF Value™ of NT$29.49 (Significantly Undervalued).

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Bioray Biotech Co's goodwill for the quarter that ended in Dec. 2025 was NT$0.0 Mil.


Bioray Biotech Co  (ROCO:7561) Goodwill Explanation

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

Bioray Biotech Co's Goodwill-to-Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (A: Dec. 2025 )=Goodwill/Total Assets
=0/536.582
=0.00

Bioray Biotech Co's Goodwill-to-Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (Q: Dec. 2025 )=Goodwill/Total Assets
=0/536.582
=0.00

* 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.

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


Bioray Biotech Co Goodwill Related Terms


Bioray Biotech Co Goodwill Historical Data

* Premium members only.

The historical data trend for Bioray Biotech Co's Goodwill 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 Goodwill Chart

Bioray Biotech Co Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill
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Bioray Biotech Co Semi-Annual Data
Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Goodwill 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 0.00 0.00 0.00 0.00 0.00
ROCO:7561
83GF Score
Bioray Biotech Co Ltd ROCO:7561
Goodwill is just one metric. See GF Score™, valuation, warning signs, and more.
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Bioray Biotech Co Goodwill Calculation

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.

Frequently Asked Questions Learn more about Goodwill →
What does a Goodwill of NT$0.0 Mil mean?
Bioray Biotech Co (ROCO:7561) has a Goodwill of NT$0.0 Mil as of Dec. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Bioray Biotech Co and its competitors.
Is Bioray Biotech Co's Goodwill too high?
Bioray Biotech Co's current Goodwill is NT$0.0 Mil. Overall, Bioray Biotech Co has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bioray Biotech Co's Goodwill compare to ZTS and UTHR?
Bioray Biotech Co's Goodwill of NT$0.0 Mil 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 Goodwill for a Drug Manufacturers company?
A good Goodwill depends on the Drug Manufacturers industry context. However, Goodwill 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 Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Bioray Biotech Co and its competitors. Bioray Biotech Co's current Goodwill is NT$0.0 Mil. 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$29.49, compared to a current price of NT$18.80 — trading 36.2% below its estimated fair value. The current Goodwill is NT$0.0 Mil. Bioray Biotech Co's overall GF Score™ is 83/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill calculated?
Goodwill is calculated from a company's financial statements. For Bioray Biotech Co (ROCO:7561), the current Goodwill is NT$0.0 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.

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$18.80 is trading 36.2% below its estimated GF Value™ of NT$29.49. GuruFocus considers Bioray Biotech Co to be Significantly Undervalued.

Key valuation signals for ROCO:7561:

  • Goodwill: NT$0.0 Mil
  • GF Value™: NT$29.49 vs. price of NT$18.80 (36.2% below fair value)
  • GF Score™: 83/100

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.
83GF Score

Get the complete analysis for ROCO:7561

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

NT$18.80
Price
NT$29.49
GF Value