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

Spirit Scientific Statistics

Total Valuation

TPEX:7790 has a market cap or net worth of TWD 1.22 billion. The enterprise value is 969.13 million.

Market Cap	1.22B
Enterprise Value	969.13M

Important Dates

The next estimated earnings date is Thursday, April 16, 2026.

Earnings Date	Apr 16, 2026
Ex-Dividend Date	n/a

Share Statistics

TPEX:7790 has 17.70 million shares outstanding. The number of shares has increased by 9.06% in one year.

Current Share Class	17.70M
Shares Outstanding	17.70M
Shares Change (YoY)	+9.06%
Shares Change (QoQ)	+3.75%
Owned by Insiders (%)	15.10%
Owned by Institutions (%)	4.58%
Float	15.03M

Valuation Ratios

The trailing PE ratio is 60.16.

PE Ratio	60.16
Forward PE	n/a
PS Ratio	4.37
PB Ratio	3.13
P/TBV Ratio	3.20
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	48.13
EV / Sales	3.47
EV / EBITDA	18.95
EV / EBIT	41.06
EV / FCF	n/a

Financial Position

The company has a current ratio of 4.99, with a Debt / Equity ratio of 0.11.

Current Ratio	4.99
Quick Ratio	4.64
Debt / Equity	0.11
Debt / EBITDA	0.86
Debt / FCF	n/a
Interest Coverage	27.57

Financial Efficiency

Return on Equity (ROE)	n/a
Return on Assets (ROA)	n/a
Return on Invested Capital (ROIC)	12.14%
Return on Capital Employed (ROCE)	5.51%
Weighted Average Cost of Capital (WACC)	n/a
Revenue Per Employee	n/a
Profits Per Employee	n/a
Employee Count	81
Asset Turnover	n/a
Inventory Turnover	n/a

Taxes

In the past 12 months, TPEX:7790 has paid 6.65 million in taxes.

Income Tax	6.65M
Effective Tax Rate	24.82%

Stock Price Statistics

The stock price has decreased by -5.71% in the last 52 weeks.

Beta (5Y)	n/a
52-Week Price Change	-5.71%
50-Day Moving Average	67.94
200-Day Moving Average	75.14
Relative Strength Index (RSI)	61.68
Average Volume (20 Days)	9,089

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, TPEX:7790 had revenue of TWD 279.34 million and earned 20.14 million in profits. Earnings per share was 1.15.

Revenue	279.34M
Gross Profit	227.77M
Operating Income	23.60M
Pretax Income	26.79M
Net Income	20.14M
EBITDA	41.29M
EBIT	23.60M
Earnings Per Share (EPS)	1.15

Balance Sheet

The company has 296.10 million in cash and 43.95 million in debt, with a net cash position of 252.15 million or 14.25 per share.

Cash & Cash Equivalents	296.10M
Total Debt	43.95M
Net Cash	252.15M
Net Cash Per Share	14.25
Equity (Book Value)	389.57M
Book Value Per Share	22.01
Working Capital	284.24M

Cash Flow

Operating Cash Flow	n/a
Capital Expenditures	n/a
Free Cash Flow	n/a
FCF Per Share	n/a

Margins

Gross margin is 81.54%, with operating and profit margins of 8.45% and 7.21%.

Gross Margin	81.54%
Operating Margin	8.45%
Pretax Margin	9.59%
Profit Margin	7.21%
EBITDA Margin	14.78%
EBIT Margin	8.45%
FCF Margin	n/a

Dividends & Yields

This stock pays an annual dividend of 0.07, which amounts to a dividend yield of 0.10%.

Dividend Per Share	0.07
Dividend Yield	0.10%
Dividend Growth (YoY)	n/a
Years of Dividend Growth	1
Payout Ratio	n/a
Buyback Yield	-9.06%
Shareholder Yield	-8.96%
Earnings Yield	1.65%
FCF Yield	n/a

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value
Lynch Upside
Graham Number
Graham Upside

Stock Splits

The last stock split was on July 21, 2025. It was a forward split with a ratio of 1.1.

Last Split Date	Jul 21, 2025
Split Type	Forward
Split Ratio	1.1

Scores

TPEX:7790 has an Altman Z-Score of 8.62 and a Piotroski F-Score of 1.

Altman Z-Score	8.62
Piotroski F-Score	1