Spirit Scientific Co (ROCO:7790) LT-Debt-to-Total-Asset: 0.06 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:7790 Spirit Scientific Co Ltd ROCO:7790
21 GF Score
Price NT$51.90
! 2 Warning Signs
View Full Analysis

What is Spirit Scientific Co LT-Debt-to-Total-Asset?

Spirit Scientific Co ROCO:7790 -0.38% 21 LT-Debt-to-Total-Asset is 0.06 as of Dec. 2025. GuruFocus rates ROCO:7790 with a GF Score™ of 21/100. The stock has 2 warning signs investors should review.

LT Debt to Total Assets is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. It is calculated as a company's Long-Term Debt & Capital Lease Obligationdivide by its Total Assets. Spirit Scientific Co's long-term debt to total assests ratio for the quarter that ended in Dec. 2025 was 0.06.

Spirit Scientific Co's long-term debt to total assets ratio increased from Sep. 2024 (0.00) to Dec. 2025 (0.06). It may suggest that Spirit Scientific Co is progressively becoming more dependent on debt to grow their business.

Spirit Scientific Co  (ROCO:7790) LT-Debt-to-Total-Asset Explanation

LT Debt to Total Asset is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. A year-over-year decrease in this metric would suggest the company is progressively becoming less dependent on debt to grow their business.

Spirit Scientific Co LT-Debt-to-Total-Asset Related Terms

Spirit Scientific Co LT-Debt-to-Total-Asset Historical Data

* Premium members only.

The historical data trend for Spirit Scientific Co's LT-Debt-to-Total-Asset 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 LT-Debt-to-Total-Asset Chart

Spirit Scientific Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
LT-Debt-to-Total-Asset
0.20 0.15 0.06 0.05 0.06

Spirit Scientific Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
LT-Debt-to-Total-Asset Get a 7-Day Free Trial Premium Member Only 0.00 0.05 0.08 0.07 0.06
ROCO:7790
21GF Score
Spirit Scientific Co Ltd ROCO:7790
LT-Debt-to-Total-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Spirit Scientific Co LT-Debt-to-Total-Asset Calculation

Spirit Scientific Co's Long-Term Debt to Total Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (A: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (A: Dec. 2025 )/Total Assets (A: Dec. 2025 )
=31.596/500.454
=0.06

Spirit Scientific Co's Long-Term Debt to Total Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (Q: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (Q: Dec. 2025 )/Total Assets (Q: Dec. 2025 )
=31.596/500.454
=0.06

* 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 LT-Debt-to-Total-Asset →
What does a LT-Debt-to-Total-Asset of 0.06 mean?
Spirit Scientific Co (ROCO:7790) has a LT-Debt-to-Total-Asset of 0.06 as of Dec. 2025. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on Spirit Scientific Co and its competitors.
Is Spirit Scientific Co's LT-Debt-to-Total-Asset too high?
Spirit Scientific Co's current LT-Debt-to-Total-Asset is 0.06. 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 LT-Debt-to-Total-Asset compare to VRTX and REGN?
Spirit Scientific Co's LT-Debt-to-Total-Asset of 0.06 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 LT-Debt-to-Total-Asset for a Biotechnology company?
A good LT-Debt-to-Total-Asset depends on the Biotechnology industry context. However, LT-Debt-to-Total-Asset 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 LT-Debt-to-Total-Asset mean?
A high LT-Debt-to-Total-Asset can signal that a stock is expensive relative to its fundamentals. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on Spirit Scientific Co and its competitors. Spirit Scientific Co's current LT-Debt-to-Total-Asset is 0.06. 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 LT-Debt-to-Total-Asset of 0.06. The current LT-Debt-to-Total-Asset is 0.06. 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 LT-Debt-to-Total-Asset calculated?
LT-Debt-to-Total-Asset is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current LT-Debt-to-Total-Asset is 0.06 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

Get the complete analysis for ROCO:7790

LT-Debt-to-Total-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$51.90
Price