Spirit Scientific Co., Ltd.

Spirit Scientific Co., Ltd.

TTPEX:7790
43.90
TWD
0.00
(0.00%)
929.23MMarket Cap
Spirit Scientific Co., Ltd.
TPEX:7790
(Taipei Exchange)

Recent

price

43.90

P/E

ratio

- -

div

yld

- -

ROIC.AI

2021
2022
2023
2024
2025
TTM
TWD
3.62
9.03
12.57
14.08
14.83
- -
Revenue per Share
-0.58
0.44
0.35
0.31
1.09
- -
Basic EPS, GAAP
-1.23
0.9
0.85
-2.65
2.35
- -
Free Cash Flow per Basic Share
- -
- -
- -
0.28
0.07
- -
Dividend per Share
5.6
7.1
17.13
19.55
20.9
19.46
Book Value per Share
5.15
6.52
16.64
19.05
20.51
19.14
Tangible Book Value per Share
18
14
14
16
18
19
Basic Weighted Avg Shares
64
123
179
226
273
- -
Sales/Revenue/Turnover
-14.96
6
5.14
3.51
8.17
- -
Operating Margin (%)
13
16
19
22
29
- -
Depreciation Expense
-10
6
5
5
20
- -
Net Income, GAAP
- -
2.24
38.42
48.23
22.91
- -
Effective Tax Rate (%)
-16
4.89
2.82
2.23
7.34
- -
Profit Margin (%)
52
75
254
246
286
221
Working Capital
36
31
26
22
32
88
LT Debt
103
130
315
359
388
380
Total Equity
- -
4.54
2
1.16
4.16
- -
Return on Invested Capital (%)
- -
4.43
2.16
1.48
5.09
- -
Return on Capital (%)
- -
5.17
2.27
1.5
5.37
- -
Return on Common Equity (%)

Capital Structure

TWD

•

in mil. unless spec.
Sep'25
Dec'25
Jun'26
ST Debt
9
9
7
LT Borrowings
- -
- -
66
LT Finance Leases
34
32
22
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
19
19
20
Market Capitalization
1,435
1,244
929

Working Capital

TWD

•

in mil. unless spec.
Sep'25
Dec'25
Jun'26
Total Current Assets
355
362
292
Cash, Cash Equivalents & STI
296
305
233
Accounts Receivable, Net
30
31
34
Inventories
15
15
14
Total Current Liabilities
71
76
71
Payables & Accruals
- -
- -
- -
ST Debt
9
9
7
Deferred Revenue
- -
- -
- -

Growth Rates

TWD

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
- -
- -
8.12%
Free Cash Flow
- -
- -
-201.75%
Net Income, GAAP
- -
- -
296.99%
Sales/Revenue/Turnover
- -
- -
20.71%
Total Cash Common Dividend
- -
- -
-73.41%

Quarterly Revenue

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
- -
56
67
226
2025
- -
- -
68
61
273
2026
- -
- -
- -
- -
- -

Quarterly Earnings Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
- -
-0.03
0.06
0.31
2025
- -
- -
0.23
0.05
1.09
2026
- -
- -
- -
- -
- -

Quarterly Dividends Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
- -
- -
- -
0.28
2025
- -
- -
- -
- -
0.07
2026
- -
- -
- -
- -
- -
Business
Spirit Scientific Co., Ltd. is a Taiwan-based biotechnology company specializing in regenerative medicine, lyophilized biomaterials, and advanced cell processing technologies. Founded in 2020 and headquartered in New Taipei City, Taiwan, the company utilizes a standardized regenerative medicine Biofoundry platform powered by its proprietary Bio Material Lyophilized Technology (BMLT) to convert delicate biological substances into room-temperature-storable, dosage-controlled, and high-stability powdered preparations. The company offers a structured portfolio of products and contract services across clinical regenerative therapies, aesthetic medicine, and biomedical manufacturing. Its core offerings include: Platelet Lyophilized Treatment (PLT), an autologous platelet-derived growth factor therapeutic service delivering quantifiable, multi-dose powdered formulations from a single blood collection for tissue repair and regenerative therapy; PLT Hydraglow, a specialized topical post-treatment repair hydrogel formulation combining lyophilized bio-actives with hyaluronic acid; autologous platelet-derived exosome lyophilization services for clinical skin regeneration, tissue healing, and hair restoration applications; Contract Development and Manufacturing Organization (CDMO) services providing standardized cell processing, lyophilization process development, and quality testing under its dedicated SSLab infrastructure; and orthopedic medical devices, including the Vessel-X Bone Filling Containment System for minimally invasive surgical management of osteoporotic vertebral compression fractures. Spirit Scientific primarily serves healthcare providers, clinical specialists, and biopharmaceutical institutions across medical aesthetics, orthopedics, rehabilitation, sports medicine, dermatology, gynecology, and urology, supporting a commercial network of over 1,700 medical institutions. In recent corporate developments, Spirit Scientific completed its initial public listing on the Emerging Stock Board of the Taipei Exchange under ticker 7790 in December 2024. In late 2025, the company obtained overseas specific cell processing facility accreditation from Japan's Pharmaceuticals and Medical Devices Agency (PMDA) under the Ministry of Health, Labour and Welfare (MHLW) for its Xizhi manufacturing facility, marking Taiwan's first platelet and biomaterial lyophilization site to achieve PMDA compliance. To accelerate overseas commercialization, the company established its wholly owned subsidiary, Spirit Scientific Japan Co., Ltd., and initiated trial operations of its specialized processing laboratory in Ariake, Tokyo. Furthermore, Spirit Scientific broadened its technological capabilities into exosome therapeutics through strategic exchanges and cross-border partnerships with regional regenerative medicine leaders, including Japan-based CellSource, while actively extending its lyophilized biomaterial platforms into cosmeceutical and skincare active ingredient markets.