Spirit Scientific Co., Ltd. (TPEX:7790)

Taiwan · Delayed Price · Currency is TWD

46.00

-0.20 (-0.43%)

At close: Sep 10, 2026

Spirit Scientific Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Total Valuation

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 9, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Market Capitalization	855	1,244	1,116	-	-
Market Cap Growth	-41.06%	11.45%	-	-	-
Enterprise Value	717	992	871	-	-
Last Close Price	46.00	66.19	60.03	-	-

Price Ratios

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 9, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
PE Ratio	101.66	62.03	220.96	-	-
PS Ratio	3.39	4.55	4.93	-	-
PB Ratio	2.25	3.20	3.11	-	-
P/TBV Ratio	2.29	3.27	3.19	-	-
P/FCF Ratio	-	28.48	-	-	-
P/OCF Ratio	24.50	25.97	49.84	-	-

EV Ratios

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 9, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
EV/Sales Ratio	2.84	3.63	3.85	-	-
EV/EBITDA Ratio	21.00	24.58	44.97	-	-
EV/EBIT Ratio	95.10	44.33	104.73	-	-
EV/FCF Ratio	-	22.71	-	-	-

Financial Efficiency

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 9, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Debt / Equity Ratio	0.25	0.11	0.08	0.11	0.31
Debt / EBITDA Ratio	2.79	0.81	1.05	1.33	1.68
Debt / FCF Ratio	-	0.94	-	2.82	2.71
Net Debt / Equity Ratio	-0.36	-0.68	-0.65	-0.76	-0.44
Net Debt / EBITDA Ratio	-5.58	-6.55	-11.97	-14.54	-2.44
Net Debt / FCF Ratio	1.38	-6.05	5.77	-19.48	-3.94
Asset Turnover	0.50	0.57	0.53	0.58	-
Inventory Turnover	3.95	4.07	4.37	5.35	-
Quick Ratio	3.75	4.43	4.31	4.60	2.44
Current Ratio	4.09	4.76	4.62	4.73	2.60
Return on Equity (ROE)	2.27%	5.37%	1.50%	2.27%	-
Return on Assets (ROA)	0.93%	2.94%	1.21%	1.71%	-
Return on Invested Capital (ROIC)	2.32%	13.73%	4.28%	7.15%	9.97%
Return on Capital Employed (ROCE)	1.60%	5.30%	2.20%	2.50%	4.50%

Yields

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '26 Sep 9, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Earnings Yield	0.99%	1.61%	0.45%	-	-
FCF Yield	-11.62%	3.51%	-3.60%	-	-
Dividend Yield	1.19%	0.86%	0.11%	-	-
Payout Ratio	14.20%	6.02%	89.83%	-	-
Buyback Yield / Dilution	-3.30%	-4.80%	-23.97%	-4.63%	-
Total Shareholder Return	-2.12%	-3.94%	-23.86%	-4.63%	-