Spirit Scientific Co (ROCO:7790) Inventory Turnover: 0.99 (As of Dec. 2025)

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ROCO:7790 Spirit Scientific Co Ltd ROCO:7790
21 GF Score
Price NT$52.40
! 2 Warning Signs
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What is Spirit Scientific Co Inventory Turnover?

Spirit Scientific Co ROCO:7790 21 Inventory Turnover is 0.99 as of Dec. 2025. GuruFocus rates ROCO:7790 with a GF Score™ of 21/100. The stock has 2 warning signs investors should review.

Inventory Turnover measures how fast the company turns over its inventory within a year. It is calculated as Cost of Goods Sold divided by Total Inventories. Spirit Scientific Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$14.7 Mil. Spirit Scientific Co's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$14.9 Mil. Spirit Scientific Co's Inventory Turnover for the quarter that ended in Dec. 2025 was 0.99.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Spirit Scientific Co's Days Inventory for the three months ended in Dec. 2025 was 92.39.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Spirit Scientific Co's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 0.24.


Spirit Scientific Co  (ROCO:7790) Inventory Turnover Explanation

Inventory Turnover measures how fast the company turns over its inventory within a year. A higher Inventory Turnover means the company has light inventory. Therefore the company spends less money on storage, write downs, and obsolete inventory. If the inventory is too light, it may affect sales because the company may not have enough to meet demand.

1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Spirit Scientific Co's Days Inventory for the three months ended in Dec. 2025 is calculated as:

Days Inventory =Average Total Inventories (Q: Dec. 2025 )/Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=14.851/14.667*365 / 4
=92.39

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Spirit Scientific Co's Inventory to Revenue for the quarter that ended in Dec. 2025 is calculated as

Inventory-to-Revenue=Average Total Inventories (Q: Dec. 2025 ) / Revenue (Q: Dec. 2025 )
=14.851 / 61.071
=0.24

* 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.


Be Aware

Usually retailers pile up their inventories at holiday seasons to meet the stronger demand. Therefore, the inventory of a particular quarter of a year should not be used to calculate Inventory Turnover. An average inventory is a better indication.


Spirit Scientific Co Inventory Turnover Related Terms


Spirit Scientific Co Inventory Turnover Historical Data

* Premium members only.

The historical data trend for Spirit Scientific Co's Inventory Turnover 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.

Spirit Scientific Co Inventory Turnover Chart

Spirit Scientific Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Inventory Turnover
4.14 4.86 5.35 4.37 4.07

Spirit Scientific Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
Inventory Turnover Get a 7-Day Free Trial Premium Member Only 1.13 0.97 0.00 0.90 0.99
ROCO:7790
21GF Score
Spirit Scientific Co Ltd ROCO:7790
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Spirit Scientific Co Inventory Turnover Calculation

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

Inventory Turnover (A: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (A: Dec. 2025 ) / ((Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count )
=54.429 / ((12.208 + 14.566) / 2 )
=54.429 / 13.387
=4.07

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

Inventory Turnover (Q: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (Q: Dec. 2025 ) / ((Total Inventories (Q: Sep. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count )
=14.667 / ((15.136 + 14.566) / 2 )
=14.667 / 14.851
=0.99

* 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.

Frequently Asked Questions Learn more about Inventory Turnover →
What does a Inventory Turnover of 0.99 mean?
Spirit Scientific Co (ROCO:7790) has a Inventory Turnover of 0.99 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Spirit Scientific Co and its competitors.
Is Spirit Scientific Co's Inventory Turnover too high?
Spirit Scientific Co's current Inventory Turnover is 0.99. 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 Inventory Turnover compare to VRTX and REGN?
Spirit Scientific Co's Inventory Turnover of 0.99 can be compared against companies in the Biotechnology industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Inventory Turnover for a Biotechnology company?
A good Inventory Turnover depends on the Biotechnology industry context. However, Inventory Turnover 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 Inventory Turnover mean?
A high Inventory Turnover can signal that a stock is expensive relative to its fundamentals. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Spirit Scientific Co and its competitors. Spirit Scientific Co's current Inventory Turnover is 0.99. 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 Inventory Turnover of 0.99. The current Inventory Turnover is 0.99. 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 Inventory Turnover calculated?
Inventory Turnover is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current Inventory Turnover is 0.99 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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NT$52.40
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