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Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Spirit Scientific Co's selling, general, & admin. expense for the
three
months ended in Dec. 2025 was NT$41.4 Mil.
Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Dec. 2025 was NT$87.0 Mil.
Spirit Scientific Co (ROCO:7790) Selling, General, & Admin. Expense Explanation
An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.
Warren Buffett likes companies with consistent SGA as the percentage of gross profit.
Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.
If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.
Spirit Scientific Co Selling, General, & Admin. Expense Related Terms
Spirit Scientific Co Selling, General, & Admin. Expense Historical Data
* Premium members only.
The historical data trend for Spirit Scientific Co's Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense Chart
ROCO:7790 vs VRTX, REGN, RVMD: Selling, General, & Admin. Expense Comparison
For the Biotechnology subindustry, Spirit Scientific Co's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Spirit Scientific Co's Selling, General, & Admin. Expense distribution charts can be found below:
* The bar in red indicates where Spirit Scientific Co's Selling, General, & Admin. Expense falls into.
Spirit Scientific Co Selling, General, & Admin. Expense Calculation
Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.
Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$87.0 Mil.
* 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.
What does a Selling, General, & Admin. Expense of NT$87.0 Mil mean?
Spirit Scientific Co (ROCO:7790) has a Selling, General, & Admin. Expense of NT$87.0 Mil as of Dec. 2025. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Spirit Scientific Co and its competitors.
Is Spirit Scientific Co's Selling, General, & Admin. Expense too high?
Spirit Scientific Co's current Selling, General, & Admin. Expense is NT$87.0 Mil. 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 Selling, General, & Admin. Expense compare to VRTX and REGN?
Spirit Scientific Co's Selling, General, & Admin. Expense of NT$87.0 Mil 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 Selling, General, & Admin. Expense for a Biotechnology company?
A good Selling, General, & Admin. Expense depends on the Biotechnology industry context. However, Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Spirit Scientific Co and its competitors. Spirit Scientific Co's current Selling, General, & Admin. Expense is NT$87.0 Mil. 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 Selling, General, & Admin. Expense of NT$87.0 Mil. The current Selling, General, & Admin. Expense is NT$87.0 Mil. 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 Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Spirit Scientific Co (ROCO:7790), the current Selling, General, & Admin. Expense is NT$87.0 Mil 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.
21GF Score
Get the complete analysis for ROCO:7790
Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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