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Spirit Scientific CoROCO:7790 +0.40%19 Receivables Turnover is 1.98 as of Dec. 2025. GuruFocus rates ROCO:7790 with a GF Score™ of 19/100. The stock has 2 warning signs investors should review. Among 842 Biotechnology companies, Spirit Scientific Co ranks worse than 64.13% on this metric.
The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Spirit Scientific Co's Revenue for the
three
months ended in Dec. 2025 was NT$61.1 Mil. Spirit Scientific Co's average Accounts Receivable for the
three
months ended in Dec. 2025 was NT$30.8 Mil.
Hence, Spirit Scientific Co's Receivables Turnover for the
three
months ended in Dec. 2025 was 1.98.
Spirit Scientific Co (ROCO:7790) Receivables Turnover Explanation
An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.
Spirit Scientific Co Receivables Turnover Related Terms
Spirit Scientific Co Receivables Turnover Historical Data
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The historical data trend for Spirit Scientific Co's Receivables 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.
ROCO:7790 vs VRTX, REGN, RVMD: Receivables Turnover Comparison
For the Biotechnology subindustry, Spirit Scientific Co's Receivables Turnover, along with its competitors' market caps and Receivables Turnover 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 Receivables Turnover vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Spirit Scientific Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Spirit Scientific Co's Receivables Turnover falls into.
* 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 (ROCO:7790) has a Receivables Turnover of 1.98 as of Dec. 2025. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Spirit Scientific Co and its competitors. According to the industry distribution chart, Spirit Scientific Co ranks #540 out of 842 companies in the Biotechnology industry, placing it in the top 64.1%.
Is Spirit Scientific Co's Receivables Turnover too high?
Spirit Scientific Co's current Receivables Turnover is 1.98. The Biotechnology industry median Receivables Turnover is 5.27. Spirit Scientific Co's value of 1.98 is 62.4% below this industry median. Based on the distribution chart, Spirit Scientific Co ranks #540 out of 842 companies in the Biotechnology industry, which is below the industry midpoint. Overall, Spirit Scientific Co has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Spirit Scientific Co's Receivables Turnover compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Spirit Scientific Co ranks #540 out of 842 companies for Receivables Turnover. This places Spirit Scientific Co in the lower half of its industry. The industry median Receivables Turnover is 5.27. Spirit Scientific Co's value of 1.98 is 62.4% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Biotechnology company?
The median Receivables Turnover among Biotechnology companies is 5.27, based on 842 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Spirit Scientific Co's current Receivables Turnover of 1.98 is 62.4% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Spirit Scientific Co and its competitors. For the Biotechnology industry, the median Receivables Turnover is 5.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Spirit Scientific Co's current Receivables Turnover is 1.98. 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 Receivables Turnover of 1.98. The current Receivables Turnover is 1.98 and 62.4% below the Biotechnology industry median of 5.27. Spirit Scientific Co's overall GF Score™ is 19/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current Receivables Turnover is 1.98 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 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.
19GF Score
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