Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
UPC Technology's Accounts Payable for the quarter that ended in Mar. 2026 was NT$1,614 Mil.
UPC Technology's quarterly Accounts Payable
declined
from Sep. 2025 (NT$1,146 Mil) to Dec. 2025 (NT$1,084 Mil) but then
increased
from Dec. 2025 (NT$1,084 Mil) to Mar. 2026 (NT$1,614 Mil).
UPC Technology's annual Accounts Payable
increased
from Dec. 2023 (NT$1,743 Mil) to Dec. 2024 (NT$2,092 Mil) but then
declined
from Dec. 2024 (NT$2,092 Mil) to Dec. 2025 (NT$1,084 Mil).
The historical data trend for UPC Technology's Accounts Payable 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.
Accounts Payable represents any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.
What does a Accounts Payable of NT$1,614 Mil mean?
UPC Technology (TPE:1313) has a Accounts Payable of NT$1,614 Mil as of Mar. 2026. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on UPC Technology and its competitors.
Is UPC Technology's Accounts Payable too high?
UPC Technology's current Accounts Payable is NT$1,614 Mil. Overall, UPC Technology has a GF Score™ of 61/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does UPC Technology's Accounts Payable compare to LIN and SHW?
UPC Technology's Accounts Payable of NT$1,614 Mil can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable for a Chemicals company?
A good Accounts Payable depends on the Chemicals industry context. However, Accounts Payable 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 Accounts Payable mean?
A high Accounts Payable can signal that a stock is expensive relative to its fundamentals. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on UPC Technology and its competitors. UPC Technology's current Accounts Payable is NT$1,614 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPC Technology stock overvalued right now?
Based on GuruFocus' analysis, UPC Technology (TPE:1313) is currently considered Fairly Valued. The stock's GF Value™ is NT$9.70, compared to a current price of NT$10.35 — trading 6.7% above its estimated fair value. The current Accounts Payable is NT$1,614 Mil. UPC Technology's overall GF Score™ is 61/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable calculated?
Accounts Payable is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current Accounts Payable is NT$1,614 Mil as of Mar. 2026. 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.
Is UPC Technology (TPE:1313) Overvalued in 2026?
Based on GuruFocus' analysis, UPC Technology stock appears to be overvalued.
The current stock price of NT$10.35 is trading 6.7% above its estimated GF Value™ of NT$9.70.
GuruFocus considers UPC Technology to be Fairly Valued.
Key valuation signals for TPE:1313:
Accounts Payable: NT$1,614 Mil
GF Value™: NT$9.70 vs. price of NT$10.35 (6.7% above fair value)
No single metric tells the full story. See the TPE:1313 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UPC Technology Corp manufactures and sells petrochemical products, such as phthalic anhydride and plasticizers. Its products include General Plasticizers, Specialty Plasticizers, Polyvinyl Chloride (PVC), Anhydrides & Acids, Unsaturated Polyesters Resin (UPR), Polyester Polyol, Fatty Ester, and Other Specialty Chemicals. Its segments include East China segment, South China segment, North China segment, Central China segment, Taiwan segment, and Other segments. It derives revenue from East China segment which includes Zhenjiang Union, Taizhou Union Chemical, Taizhou Union Plastics, Taizhou Union Logistics, Jiangsu Union Logistics, and ZhenJiang Union Torch Estate. Geographically it derives revenue from China followed by Other countries and Taiwan.
61GF Score
Get the complete analysis for TPE:1313
Accounts Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:1313 has been successfully added to your 
