New Smart Technology Co (ROCO:7825) Interest Coverage: 20.45 (As of Dec. 2025) — 18% Above Median

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ROCO:7825 New Smart Technology Co Ltd ROCO:7825
23 GF Score
Price NT$73.80
! 1 Warning Sign
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What is New Smart Technology Co Interest Coverage?

New Smart Technology Co ROCO:7825 -1.20% 23 Interest Coverage is 20.45 as of Dec. 2025, which is 18% above its 10-year median of 17.26. GuruFocus rates ROCO:7825 with a GF Score™ of 23/100. The stock has 1 warning sign investors should review. Among 1,716 Software companies, New Smart Technology Co ranks better than 52.68% 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. New Smart Technology Co's Operating Income for the six months ended in Dec. 2025 was NT$27.0 Mil. New Smart Technology Co's Interest Expense for the six months ended in Dec. 2025 was NT$-1.3 Mil. New Smart Technology Co's interest coverage for the quarter that ended in Dec. 2025 was 20.45. The higher the ratio, the stronger the company's financial strength is.

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

ROCO:7825' s Interest Coverage Range Over the Past 10 Years
Min: 7.11   Med: 17.26   Max: 29.23
Current: 29.23


ROCO:7825's Interest Coverage is ranked better than
52.68% of 1716 companies
in the Software industry
Industry Median: 24.64 vs ROCO:7825: 29.23

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


New Smart Technology Co  (ROCO:7825) 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 .


New Smart Technology Co Interest Coverage Related Terms


New Smart Technology Co Interest Coverage Historical Data

* Premium members only.

The historical data trend for New Smart Technology 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.

New Smart Technology Co Interest Coverage Chart

New Smart Technology Co Annual Data
Trend Dec23 Dec24 Dec25
Interest Coverage
7.11 17.26 29.23

New Smart Technology Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Interest Coverage N/A 15.06 19.25 37.55 20.45

ROCO:7825 vs MSFT, ORCL, PLTR: Interest Coverage Comparison

For the Software - Infrastructure subindustry, New Smart Technology 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.


New Smart Technology Co Interest Coverage vs Software Industry

For the Software industry and Technology sector, New Smart Technology Co's Interest Coverage distribution charts can be found below:

* The bar in red indicates where New Smart Technology Co's Interest Coverage falls into.


ROCO:7825
23GF Score
New Smart Technology Co Ltd ROCO:7825
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
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New Smart Technology 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.

New Smart Technology 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, New Smart Technology Co's Interest Expense was NT$-2.7 Mil. Its Operating Income was NT$79.4 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$129.1 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*79.393/-2.716
=29.23

New Smart Technology Co's Interest Coverage for the quarter that ended in Dec. 2025 is calculated as

Here, for the six months ended in Dec. 2025, New Smart Technology Co's Interest Expense was NT$-1.3 Mil. Its Operating Income was NT$27.0 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$129.1 Mil.

Interest Coverage=-1* Operating Income (Q: Dec. 2025 )/Interest Expense (Q: Dec. 2025 )
=-1*27.01/-1.321
=20.45

* 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 20.45 mean?
New Smart Technology Co (ROCO:7825) has a Interest Coverage of 20.45 as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on New Smart Technology Co and its competitors. This is 18% above median its historical median of 17.26. Over the past decade, New Smart Technology Co's Interest Coverage has ranged from 7.11 to 29.23. According to the industry distribution chart, New Smart Technology Co ranks #812 out of 1716 companies in the Software industry, placing it in the top 47.3%.
Is New Smart Technology Co's Interest Coverage too high?
New Smart Technology Co's current Interest Coverage of 20.45 is 18% above median its 10-year median of 17.26. Over the past 10 years, this metric has ranged from a low of 7.11 to a high of 29.23. The Software industry median Interest Coverage is 24.64. New Smart Technology Co's value of 20.45 is 17% below this industry median. Based on the distribution chart, New Smart Technology Co ranks #812 out of 1716 companies in the Software industry, which is above the industry midpoint. Overall, New Smart Technology Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does New Smart Technology Co's Interest Coverage compare to MSFT and ORCL?
According to the Software industry distribution chart, New Smart Technology Co ranks #812 out of 1716 companies for Interest Coverage. This puts New Smart Technology Co in the upper half of its industry. The industry median Interest Coverage is 24.64. New Smart Technology Co's value of 20.45 is 17% below this benchmark. Historically, New Smart Technology Co's own Interest Coverage has ranged from 7.11 to 29.23 over the past decade. While the company's 10-year median is 17.26 vs. the industry median of 24.64, New Smart Technology 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 Software company?
The median Interest Coverage among Software companies is 24.64, based on 1,716 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. New Smart Technology Co's current Interest Coverage of 20.45 is 17% 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 New Smart Technology Co and its competitors. For the Software industry, the median Interest Coverage is 24.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. New Smart Technology Co's current Interest Coverage is 20.45, which is 18% above median its own 10-year median of 17.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Smart Technology Co stock overvalued right now?
New Smart Technology Co (ROCO:7825) has a current Interest Coverage of 20.45. The current Interest Coverage is 20.45, which is 18% above median its 10-year median of 17.26 and 17% below the Software industry median of 24.64. New Smart Technology Co's overall GF Score™ is 23/100 with 1 warning sign 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 New Smart Technology Co (ROCO:7825), the current Interest Coverage is 20.45 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.

New Smart Technology Co Business Description

Address No. 67, Zhouzi Street, 10th Floor, Neihu District, Taipei City, TWN, 11493
New Smart Technology Co Ltd focuses on researching and developing optical imaging technologies, encompassing optical products, automotive electronics, automation equipment, technical solutions, and consulting services. Its products include AI Algorithms, Image quality test system, Optical image detection system, AA optical active precision alignment system, and Smart Manufacturing System Software.
23GF Score

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NT$73.80
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