Spirit Scientific Co (ROCO:7790) 3-Year ROIIC % : 19.30% (As of Dec. 2025) — 16% Below Median

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ROCO:7790 Spirit Scientific Co Ltd ROCO:7790
19 GF Score
Price NT$51.40
! 2 Warning Signs
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What is Spirit Scientific Co 3-Year ROIIC %?

Spirit Scientific Co ROCO:7790 19 3-Year ROIIC % is 19.30 as of Dec. 2025, which is 16% below its 10-year median of 22.91. GuruFocus rates ROCO:7790 with a GF Score™ of 19/100. The stock has 2 warning signs investors should review. Among 1,320 Biotechnology companies, Spirit Scientific Co ranks better than 64.7% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. Spirit Scientific Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 19.30%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Spirit Scientific Co's 3-Year ROIIC % or its related term are showing as below:

ROCO:7790's 3-Year ROIIC % is ranked better than
64.7% of 1320 companies
in the Biotechnology industry
Industry Median: -4.82 vs ROCO:7790: 19.30

Spirit Scientific Co  (ROCO:7790) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


Spirit Scientific Co 3-Year ROIIC % Related Terms


Spirit Scientific Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Spirit Scientific Co's 3-Year ROIIC % 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 3-Year ROIIC % Chart

Spirit Scientific Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
0.00 0.00 0.00 26.51 19.30

Spirit Scientific Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
3-Year ROIIC % Get a 7-Day Free Trial Premium Member Only 0.00 26.51 0.00 0.00 19.30

ROCO:7790 vs VRTX, REGN, RVMD: 3-Year ROIIC % Comparison

For the Biotechnology subindustry, Spirit Scientific Co's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 3-Year ROIIC % vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Spirit Scientific Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Spirit Scientific Co's 3-Year ROIIC % falls into.


ROCO:7790
19GF Score
Spirit Scientific Co Ltd ROCO:7790
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Spirit Scientific Co 3-Year ROIIC % Calculation

Spirit Scientific Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 17.2041753 (Dec. 2025) - 7.2352176 (Dec. 2022) )/( 160.735 (Dec. 2025) - 109.09 (Dec. 2022) )
=9.9689577/51.645
=19.30%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 19.30 mean?
Spirit Scientific Co (ROCO:7790) has a 3-Year ROIIC % of 19.30 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Spirit Scientific Co and its competitors. This is 16% below median its historical median of 22.91. Over the past decade, Spirit Scientific Co's 3-Year ROIIC % has ranged from 19.30 to 26.51. According to the industry distribution chart, Spirit Scientific Co ranks #466 out of 1320 companies in the Biotechnology industry, placing it in the top 35.3%.
Is Spirit Scientific Co's 3-Year ROIIC % too high?
Spirit Scientific Co's current 3-Year ROIIC % of 19.30 is 16% below median its 10-year median of 22.91. Over the past 10 years, this metric has ranged from a low of 19.30 to a high of 26.51. Based on the distribution chart, Spirit Scientific Co ranks #466 out of 1320 companies in the Biotechnology industry, which is above 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 3-Year ROIIC % compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Spirit Scientific Co ranks #466 out of 1320 companies for 3-Year ROIIC %. This puts Spirit Scientific Co in the upper half of its industry. Historically, Spirit Scientific Co's own 3-Year ROIIC % has ranged from 19.30 to 26.51 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year ROIIC % for a Biotechnology company?
A good 3-Year ROIIC % depends on the Biotechnology industry context. However, 3-Year ROIIC % 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Spirit Scientific Co and its competitors. Spirit Scientific Co's current 3-Year ROIIC % is 19.30, which is 16% below median its own 10-year median of 22.91. 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 3-Year ROIIC % of 19.30. The current 3-Year ROIIC % is 19.30, which is 16% below median its 10-year median of 22.91. 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 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current 3-Year ROIIC % is 19.30 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.
19GF Score

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

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