UPC Technology (TPE:1313) Change In Inventory: NT$-307 Mil (TTM As of Jun. 2026)

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TPE:1313 UPC Technology Corp TPE:1313
61 GF Score
Price NT$11.95
GF Value NT$10.05
Valuation Modestly Overvalued
! 5 Warning Signs
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What is UPC Technology Change In Inventory?

UPC Technology TPE:1313 +3.46% 61 Change In Inventory is NT$-307 Mil as of Jun. 2026. GuruFocus rates TPE:1313 with a GF Score™ of 61/100 and a GF Value™ of NT$10.05 (Modestly Overvalued). The stock has 5 warning signs investors should review.

UPC Technology's change in inventory for the quarter that ended in Jun. 2026 was NT$-262 Mil. It means UPC Technology's inventory increased by NT$262 Mil from Mar. 2026 to Jun. 2026 .

UPC Technology's change in inventory for the fiscal year that ended in Dec. 2025 was NT$1,112 Mil. It means UPC Technology's inventory declined by NT$1,112 Mil from Dec. 2024 to Dec. 2025 .

UPC Technology's Total Inventories for the quarter that ended in Jun. 2026 was NT$8,474 Mil.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. UPC Technology's Days Inventory for the quarter that ended in Jun. 2026 was 49.81.

Inventory Turnover measures how fast the company turns over its inventory within a year. UPC Technology's Inventory Turnover for the quarter that ended in Jun. 2026 was 1.83.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. UPC Technology's Inventory-to-Revenue for the quarter that ended in Jun. 2026 was 0.51.

UPC Technology  (TPE:1313) Change In Inventory Explanation

1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

UPC Technology's Days Inventory for the quarter that ended in is calculated as:

Days Inventory=Average Total Inventories/Cost of Goods Sold*Days in Period
=8465.762/15508.074*365 / 4
=49.81

2. Inventory Turnover measures how fast the company turns over its inventory within a year.

UPC Technology's Inventory Turnover for the quarter that ended in Jun. 2026 is calculated as

Inventory Turnover=Cost of Goods Sold / Average Total Inventories
=15508.074 / 8465.762
=1.83

3. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

UPC Technology's Inventory to Revenue for the quarter that ended in Jun. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories / Revenue
=8465.762 / 16636.301
=0.51

* 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.

UPC Technology Change In Inventory Related Terms

UPC Technology Change In Inventory Historical Data

* Premium members only.

The historical data trend for UPC Technology's Change In Inventory 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.

UPC Technology Change In Inventory Chart

UPC Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3,354.54 81.34 60.53 1,351.24 1,112.17

UPC Technology Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Change In Inventory Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 527.97 -247.90 1,633.69 -1,430.93 -261.95
TPE:1313
61GF Score
UPC Technology Corp TPE:1313
Change In Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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UPC Technology Change In Inventory Calculation

Change In Inventory is the difference between last period's ending inventory and the current period's ending inventory.

Change In Inventory for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-307 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.

Frequently Asked Questions Learn more about Change In Inventory →
What does a Change In Inventory of NT$-307 Mil mean?
UPC Technology (TPE:1313) has a Change In Inventory of NT$-307 Mil as of Jun. 2026. Change in Inventory is the difference between current-period inventory and past-period inventory. View historical data for UPC Technology and its competitors.
Is UPC Technology's Change In Inventory too high?
UPC Technology's current Change In Inventory is NT$-307 Mil. Overall, UPC Technology has a GF Score™ of 61/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UPC Technology's Change In Inventory compare to LIN and SHW?
UPC Technology's Change In Inventory of NT$-307 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 Change In Inventory for a Chemicals company?
A good Change In Inventory depends on the Chemicals industry context. However, Change In Inventory 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 Change In Inventory mean?
A high Change In Inventory can signal that a stock is expensive relative to its fundamentals. Change in Inventory is the difference between current-period inventory and past-period inventory. View historical data for UPC Technology and its competitors. UPC Technology's current Change In Inventory is NT$-307 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 Modestly Overvalued. The stock's GF Value™ is NT$10.05, compared to a current price of NT$11.95 — trading 18.9% above its estimated fair value. The current Change In Inventory is NT$-307 Mil. UPC Technology's overall GF Score™ is 61/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Inventory calculated?
Change In Inventory is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current Change In Inventory is NT$-307 Mil as of Jun. 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$11.95 is trading 18.9% above its estimated GF Value™ of NT$10.05. GuruFocus considers UPC Technology to be Modestly Overvalued.

Key valuation signals for TPE:1313:

  • Change In Inventory: NT$-307 Mil
  • GF Value™: NT$10.05 vs. price of NT$11.95 (18.9% above fair value)
  • GF Score™: 61/100 with 5 warning signs

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 Business Description

Address No. 209 NanGang Road, 9 Floor Building A, Section 1, Nangang District, Taipei, TWN, 115018
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

Change In Inventory is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$11.95
Price
NT$10.05
GF Value