Spirit Scientific Co (ROCO:7790) ROE %: 1.03% (As of Dec. 2025) — 55% 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 ROE %?

Spirit Scientific Co ROCO:7790 +0.77% 21 ROE % is 1.03% as of Dec. 2025, which is 55% below its 10-year median of 2.27. GuruFocus rates ROCO:7790 with a GF Score™ of 21/100. The stock has 2 warning signs investors should review. Among 1,249 Biotechnology companies, Spirit Scientific Co ranks better than 79.66% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Spirit Scientific Co's annualized net income for the quarter that ended in Dec. 2025 was NT$4.0 Mil. Spirit Scientific Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$389.0 Mil. Therefore, Spirit Scientific Co's annualized ROE % for the quarter that ended in Dec. 2025 was 1.03%.

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

ROCO:7790' s ROE % Range Over the Past 10 Years
Min: -9.93   Med: 2.27   Max: 5.37
Current: 1.38

During the past 5 years, Spirit Scientific Co's highest ROE % was 5.37%. The lowest was -9.93%. And the median was 2.27%.

ROCO:7790's ROE % is ranked better than
79.66% of 1249 companies
in the Biotechnology industry
Industry Median: -38.45 vs ROCO:7790: 1.38

Spirit Scientific Co  (ROCO:7790) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=4/388.978
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(4 / 244.284)*(244.284 / 500.0435)*(500.0435 / 388.978)
=Net Margin %*Asset Turnover*Equity Multiplier
=1.64 %*0.4885*1.2855
=ROA %*Equity Multiplier
=0.8 %*1.2855
=1.03 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=4/388.978
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (4 / 6.916) * (6.916 / 3.22) * (3.22 / 244.284) * (244.284 / 500.0435) * (500.0435 / 388.978)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.5784 * 2.1478 * 1.32 % * 0.4885 * 1.2855
=1.03 %

Note: The net income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Spirit Scientific Co ROE % Related Terms


Spirit Scientific Co ROE % Historical Data

* Premium members only.

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

Spirit Scientific Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
-9.93 5.17 2.27 1.50 5.37

Spirit Scientific Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
ROE % Get a 7-Day Free Trial Premium Member Only -0.64 1.20 0.00 4.41 1.03

ROCO:7790 vs VRTX, REGN, ALNY: ROE % Comparison

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

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

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


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

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

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=20.06/( (359.213+388.386)/ 2 )
=20.06/373.7995
=5.37 %

Spirit Scientific Co's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Sep. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=4/( (389.57+388.386)/ 2 )
=4/388.978
=1.03 %

* 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.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Dec. 2025) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 1.03% mean?
Spirit Scientific Co (ROCO:7790) has a ROE % of 1.03% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Spirit Scientific Co and its competitors. This is 55% below median its historical median of 2.27. According to the industry distribution chart, Spirit Scientific Co ranks #254 out of 1249 companies in the Biotechnology industry, placing it in the top 20.3%.
Is Spirit Scientific Co's ROE % too high?
Spirit Scientific Co's current ROE % of 1.03% is 55% below median its 10-year median of 2.27. Based on the distribution chart, Spirit Scientific Co ranks #254 out of 1249 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 ROE % compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Spirit Scientific Co ranks #254 out of 1249 companies for ROE %. This places Spirit Scientific Co in the top 20% 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 ROE % for a Biotechnology company?
A good ROE % depends on the Biotechnology industry context. However, ROE % 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Spirit Scientific Co and its competitors. Spirit Scientific Co's current ROE % is 1.03%, which is 55% below median its own 10-year median of 2.27. 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 ROE % of 1.03%. The current ROE % is 1.03%, which is 55% below median its 10-year median of 2.27. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current ROE % is 1.03% 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

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

NT$52.10
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