Spirit Scientific Co (ROCO:7790) ROCE %: 1.94% (As of Dec. 2025)

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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 ROCE %?

Spirit Scientific Co ROCO:7790 +0.77% 21 ROCE % is 1.94% as of Dec. 2025. GuruFocus rates ROCO:7790 with a GF Score™ of 21/100. The stock has 2 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Spirit Scientific Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 1.94%.

Spirit Scientific Co  (ROCO:7790) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Spirit Scientific Co ROCE % Related Terms

Spirit Scientific Co ROCE % Historical Data

* Premium members only.

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

Spirit Scientific Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
-6.59 4.77 3.61 2.91 6.69

Spirit Scientific Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
ROCE % Get a 7-Day Free Trial Premium Member Only 0.87 2.81 0.00 5.53 1.94
ROCO:7790
21GF Score
Spirit Scientific Co Ltd ROCO:7790
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Spirit Scientific Co ROCE % Calculation

Spirit Scientific Co's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=27.017/( ( (450.821 - 67.921) + (500.454 - 76.066) )/ 2 )
=27.017/( (382.9+424.388)/ 2 )
=27.017/403.644
=6.69 %

Spirit Scientific Co's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=8.268/( ( (499.633 - 71.15) + (500.454 - 76.066) )/ 2 )
=8.268/( ( 428.483 + 424.388 )/ 2 )
=8.268/426.4355
=1.94 %

(1) Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

* 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 ROCE % →
What does a ROCE % of 1.94% mean?
Spirit Scientific Co (ROCO:7790) has a ROCE % of 1.94% as of Dec. 2025.
Is Spirit Scientific Co's ROCE % too high?
Spirit Scientific Co's current ROCE % is 1.94%. 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 ROCE % compare to VRTX and REGN?
Spirit Scientific Co's ROCE % of 1.94% 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 ROCE % for a Biotechnology company?
A good ROCE % depends on the Biotechnology industry context. However, ROCE % 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. Spirit Scientific Co's current ROCE % is 1.94%. 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 ROCE % of 1.94%. The current ROCE % is 1.94%. 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 ROCE % calculated?
ROCE % is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current ROCE % is 1.94% 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

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

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