Spirit Scientific Co (ROCO:7790) Pretax Margin %: 2.83% (As of Dec. 2025) — 38% 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 Pretax Margin %?

Spirit Scientific Co ROCO:7790 +0.77% 21 Pretax Margin % is 2.83% as of Dec. 2025, which is 38% below its 10-year median of 4.58. GuruFocus rates ROCO:7790 with a GF Score™ of 21/100. The stock has 2 warning signs investors should review. Among 941 Biotechnology companies, Spirit Scientific Co ranks better than 76.3% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Spirit Scientific Co's Pre-Tax Income for the three months ended in Dec. 2025 was NT$1.7 Mil. Spirit Scientific Co's Revenue for the three months ended in Dec. 2025 was NT$61.1 Mil. Therefore, Spirit Scientific Co's pretax margin for the quarter that ended in Dec. 2025 was 2.83%.

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

ROCO:7790' s Pretax Margin % Range Over the Past 10 Years
Min: -16   Med: 4.58   Max: 9.52
Current: 5.6


ROCO:7790's Pretax Margin % is ranked better than
76.3% of 941 companies
in the Biotechnology industry
Industry Median: -89.42 vs ROCO:7790: 5.60

Spirit Scientific Co  (ROCO:7790) Pretax Margin % Explanation

The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.

The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.

It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.

The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.


Spirit Scientific Co Pretax Margin % Related Terms


Spirit Scientific Co Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Spirit Scientific Co's Pretax Margin % 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 Pretax Margin % Chart

Spirit Scientific Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Pretax Margin %
-16.00 5.00 4.58 4.31 9.52

Spirit Scientific Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
Pretax Margin % Get a 7-Day Free Trial Premium Member Only 0.91 3.71 0.00 8.09 2.83

ROCO:7790 vs VRTX, REGN, ALNY: Pretax Margin % Comparison

For the Biotechnology subindustry, Spirit Scientific Co's Pretax Margin %, along with its competitors' market caps and Pretax Margin % 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 Pretax Margin % vs Biotechnology Industry

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

* The bar in red indicates where Spirit Scientific Co's Pretax Margin % falls into.


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

Pretax margin - also known as pretax profit margin is the ratio of Pretax Income divided by net sales or Revenue, usually presented in percent.

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

Pretax Margin=Pre-Tax Income (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=26.021/273.286
=9.52 %

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

Pretax Margin=Pre-Tax Income (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=1.729/61.071
=2.83 %

* 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 Pretax Margin % →
What does a Pretax Margin % of 2.83% mean?
Spirit Scientific Co (ROCO:7790) has a Pretax Margin % of 2.83% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Spirit Scientific Co and its competitors. This is 38% below median its historical median of 4.58. According to the industry distribution chart, Spirit Scientific Co ranks #223 out of 941 companies in the Biotechnology industry, placing it in the top 23.7%.
Is Spirit Scientific Co's Pretax Margin % too high?
Spirit Scientific Co's current Pretax Margin % of 2.83% is 38% below median its 10-year median of 4.58. Based on the distribution chart, Spirit Scientific Co ranks #223 out of 941 companies in the Biotechnology industry, which is in the top quartile — a strong position 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 Pretax Margin % compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Spirit Scientific Co ranks #223 out of 941 companies for Pretax Margin %. This places Spirit Scientific Co in the top 24% of its industry — outperforming the majority of peers. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Pretax Margin % for a Biotechnology company?
A good Pretax Margin % depends on the Biotechnology industry context. However, Pretax Margin % 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Spirit Scientific Co and its competitors. Spirit Scientific Co's current Pretax Margin % is 2.83%, which is 38% below median its own 10-year median of 4.58. 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 Pretax Margin % of 2.83%. The current Pretax Margin % is 2.83%, which is 38% below median its 10-year median of 4.58. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current Pretax Margin % is 2.83% 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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Pretax Margin % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$52.10
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