Spirit Scientific Co (ROCO:7790) Interest Coverage: 2.38 (As of Dec. 2025) — 76% Below 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 Interest Coverage?

Spirit Scientific Co ROCO:7790 +0.77% 21 Interest Coverage is 2.38 as of Dec. 2025, which is 76% below its 10-year median of 10.05. GuruFocus rates ROCO:7790 with a GF Score™ of 21/100. The stock has 2 warning signs investors should review. Among 376 Biotechnology companies, Spirit Scientific Co ranks worse than 78.99% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. Spirit Scientific Co's Operating Income for the three months ended in Dec. 2025 was NT$0.8 Mil. Spirit Scientific Co's Interest Expense for the three months ended in Dec. 2025 was NT$-0.3 Mil. Spirit Scientific Co's interest coverage for the quarter that ended in Dec. 2025 was 2.38. The higher the ratio, the stronger the company's financial strength is.

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

ROCO:7790' s Interest Coverage Range Over the Past 10 Years
Min: 7.2   Med: 10.05   Max: 22.41
Current: 8.66


ROCO:7790's Interest Coverage is ranked worse than
78.99% of 376 companies
in the Biotechnology industry
Industry Median: 104.025 vs ROCO:7790: 8.66

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


Spirit Scientific Co  (ROCO:7790) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


Spirit Scientific Co Interest Coverage Related Terms


Spirit Scientific Co Interest Coverage Historical Data

* Premium members only.

The historical data trend for Spirit Scientific Co's Interest Coverage 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.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

Spirit Scientific Co Interest Coverage Chart

Spirit Scientific Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
0.00 7.20 10.06 10.04 22.41

Spirit Scientific Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
Interest Coverage Get a 7-Day Free Trial Premium Member Only 0.00 10.38 N/A 16.11 2.38

ROCO:7790 vs VRTX, REGN, ALNY: Interest Coverage Comparison

For the Biotechnology subindustry, Spirit Scientific Co's Interest Coverage, along with its competitors' market caps and Interest Coverage 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 Interest Coverage vs Biotechnology Industry

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

* The bar in red indicates where Spirit Scientific Co's Interest Coverage falls into.


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

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

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

Here, for the fiscal year that ended in Dec. 2025, Spirit Scientific Co's Interest Expense was NT$-1.0 Mil. Its Operating Income was NT$22.3 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$31.6 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*22.317/-0.996
=22.41

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

Here, for the three months ended in Dec. 2025, Spirit Scientific Co's Interest Expense was NT$-0.3 Mil. Its Operating Income was NT$0.8 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$31.6 Mil.

Interest Coverage=-1* Operating Income (Q: Dec. 2025 )/Interest Expense (Q: Dec. 2025 )
=-1*0.805/-0.338
=2.38

* 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.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 2.38 mean?
Spirit Scientific Co (ROCO:7790) has a Interest Coverage of 2.38 as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Spirit Scientific Co and its competitors. This is 76% below median its historical median of 10.05. Over the past decade, Spirit Scientific Co's Interest Coverage has ranged from 7.20 to 22.41. According to the industry distribution chart, Spirit Scientific Co ranks #297 out of 376 companies in the Biotechnology industry, placing it in the top 79%.
Is Spirit Scientific Co's Interest Coverage too high?
Spirit Scientific Co's current Interest Coverage of 2.38 is 76% below median its 10-year median of 10.05. Over the past 10 years, this metric has ranged from a low of 7.20 to a high of 22.41. The Biotechnology industry median Interest Coverage is 104.03. Spirit Scientific Co's value of 2.38 is 97.7% below this industry median. Based on the distribution chart, Spirit Scientific Co ranks #297 out of 376 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. 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 Interest Coverage compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Spirit Scientific Co ranks #297 out of 376 companies for Interest Coverage. This places Spirit Scientific Co in the lower half of its industry. The industry median Interest Coverage is 104.03. Spirit Scientific Co's value of 2.38 is 97.7% below this benchmark. Historically, Spirit Scientific Co's own Interest Coverage has ranged from 7.20 to 22.41 over the past decade. While the company's 10-year median is 10.05 vs. the industry median of 104.03, Spirit Scientific Co has consistently been below 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 Interest Coverage for a Biotechnology company?
The median Interest Coverage among Biotechnology companies is 104.03, based on 376 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Spirit Scientific Co's current Interest Coverage of 2.38 is 97.7% below 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 Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Spirit Scientific Co and its competitors. For the Biotechnology industry, the median Interest Coverage is 104.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Spirit Scientific Co's current Interest Coverage is 2.38, which is 76% below median its own 10-year median of 10.05. 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 Interest Coverage of 2.38. The current Interest Coverage is 2.38, which is 76% below median its 10-year median of 10.05 and 97.7% below the Biotechnology industry median of 104.03. 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 Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current Interest Coverage is 2.38 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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Interest Coverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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