Panion & Bf Biotech (TPE:1760) Interest Coverage: 21.15 (As of Dec. 2025) — 49% Below Median


TPE:1760 Panion & Bf Biotech Inc TPE:1760
74 GF Score
Price NT$60.90
GF Value NT$96.00
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Panion & Bf Biotech Interest Coverage?

Panion & Bf Biotech TPE:1760 +0.50% 74 Interest Coverage is 21.15 as of Dec. 2025, which is 49% below its 10-year median of 41.50. GuruFocus rates TPE:1760 with a GF Score™ of 74/100 and a GF Value™ of NT$96.00 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 377 Biotechnology companies, Panion & Bf Biotech ranks worse than 67.37% 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. Panion & Bf Biotech's Operating Income for the three months ended in Dec. 2025 was NT$73 Mil. Panion & Bf Biotech's Interest Expense for the three months ended in Dec. 2025 was NT$-3 Mil. Panion & Bf Biotech's interest coverage for the quarter that ended in Dec. 2025 was 21.15. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for Panion & Bf Biotech's Interest Coverage or its related term are showing as below:

TPE:1760' s Interest Coverage Range Over the Past 10 Years
Min: 11.4   Med: 41.5   Max: 3364.6
Current: 21.52


TPE:1760's Interest Coverage is ranked worse than
67.37% of 377 companies
in the Biotechnology industry
Industry Median: 106.07 vs TPE:1760: 21.52

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


Panion & Bf Biotech  (TPE:1760) 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 .


Panion & Bf Biotech Interest Coverage Related Terms


Panion & Bf Biotech Interest Coverage Historical Data

* Premium members only.

The historical data trend for Panion & Bf Biotech'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.

Panion & Bf Biotech Interest Coverage Chart

Panion & Bf Biotech Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.40 54.59 13.72 14.32 21.52

Panion & Bf Biotech Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Interest Coverage 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 13.98 15.42 21.97 27.68 21.15

TPE:1760 vs VRTX, REGN, ALNY: Interest Coverage Comparison

For the Biotechnology subindustry, Panion & Bf Biotech'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.


Panion & Bf Biotech Interest Coverage vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Panion & Bf Biotech's Interest Coverage distribution charts can be found below:

* The bar in red indicates where Panion & Bf Biotech's Interest Coverage falls into.


TPE:1760
74GF Score
Panion & Bf Biotech Inc TPE:1760
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Panion & Bf Biotech 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.

Panion & Bf Biotech'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, Panion & Bf Biotech's Interest Expense was NT$-14 Mil. Its Operating Income was NT$309 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$158 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*308.699/-14.343
=21.52

Panion & Bf Biotech's Interest Coverage for the quarter that ended in Dec. 2025 is calculated as

Here, for the three months ended in Dec. 2025, Panion & Bf Biotech's Interest Expense was NT$-3 Mil. Its Operating Income was NT$73 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$158 Mil.

Interest Coverage=-1* Operating Income (Q: Dec. 2025 )/Interest Expense (Q: Dec. 2025 )
=-1*73.422/-3.472
=21.15

* 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 21.15 mean?
Panion & Bf Biotech (TPE:1760) has a Interest Coverage of 21.15 as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Panion & Bf Biotech and its competitors. This is 49% below median its historical median of 41.50. Over the past decade, Panion & Bf Biotech's Interest Coverage has ranged from 11.40 to 3,364.60. According to the industry distribution chart, Panion & Bf Biotech ranks #254 out of 377 companies in the Biotechnology industry, placing it in the top 67.4%.
Is Panion & Bf Biotech's Interest Coverage too high?
Panion & Bf Biotech's current Interest Coverage of 21.15 is 49% below median its 10-year median of 41.50. Over the past 10 years, this metric has ranged from a low of 11.40 to a high of 3,364.60. The Biotechnology industry median Interest Coverage is 106.07. Panion & Bf Biotech's value of 21.15 is 80.1% below this industry median. Based on the distribution chart, Panion & Bf Biotech ranks #254 out of 377 companies in the Biotechnology industry, which is below the industry midpoint. Overall, Panion & Bf Biotech has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Panion & Bf Biotech's Interest Coverage compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Panion & Bf Biotech ranks #254 out of 377 companies for Interest Coverage. This places Panion & Bf Biotech in the lower half of its industry. The industry median Interest Coverage is 106.07. Panion & Bf Biotech's value of 21.15 is 80.1% below this benchmark. Historically, Panion & Bf Biotech's own Interest Coverage has ranged from 11.40 to 3,364.60 over the past decade. While the company's 10-year median is 41.50 vs. the industry median of 106.07, Panion & Bf Biotech 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 106.07, based on 377 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. Panion & Bf Biotech's current Interest Coverage of 21.15 is 80.1% 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 Panion & Bf Biotech and its competitors. For the Biotechnology industry, the median Interest Coverage is 106.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Panion & Bf Biotech's current Interest Coverage is 21.15, which is 49% below median its own 10-year median of 41.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Panion & Bf Biotech stock overvalued right now?
Based on GuruFocus' analysis, Panion & Bf Biotech (TPE:1760) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$96.00, compared to a current price of NT$60.90 — trading 36.6% below its estimated fair value. The current Interest Coverage is 21.15, which is 49% below median its 10-year median of 41.50 and 80.1% below the Biotechnology industry median of 106.07. Panion & Bf Biotech's overall GF Score™ is 74/100 with 4 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 Panion & Bf Biotech (TPE:1760), the current Interest Coverage is 21.15 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 Panion & Bf Biotech (TPE:1760) Overvalued in 2026?

Based on GuruFocus' analysis, Panion & Bf Biotech stock appears to be undervalued. The current stock price of NT$60.90 is trading 36.6% below its estimated GF Value™ of NT$96.00. GuruFocus considers Panion & Bf Biotech to be Significantly Undervalued.

Key valuation signals for TPE:1760:

  • Interest Coverage: 21.15 (49% below median its 10-year median of 41.50)
  • GF Value™: NT$96.00 vs. price of NT$60.90 (36.6% below fair value)
  • GF Score™: 74/100 with 4 warning signs
  • Industry Position: 80.1% below the Biotechnology median (#254 of 377)

No single metric tells the full story. See the TPE:1760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Panion & Bf Biotech Business Description

Address No. 3, Park Street, 16th Floor, Nangang District, Taipei, TWN, 11503
Panion & Bf Biotech Inc operates as a biotech and pharmaceutical company. The company, along with its subsidiaries, is mainly engaged in the manufacture and sales of pharmaceutical, cosmeceutical, diagnostic, medical device, and active pharmaceutical ingredients. It has four core business groups: disease treatment, disease prevention, disease diagnosis, and delayed aging. It has geographic segments in Taiwan; China, Hong Kong, and Macau; the USA; and Korea. It generates a majority of its revenue from the Taiwan segment. Product-wise the firm generates the majority of its revenue from Pharmaceutical products.
74GF Score

Get the complete analysis for TPE:1760

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

NT$60.90
Price
NT$96.00
GF Value