UPC Technology (TPE:1313) Cyclically Adjusted Revenue per Share: NT$55.91 (As of Dec. 2025)

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TPE:1313 UPC Technology Corp TPE:1313
61 GF Score
Price NT$11.30
GF Value NT$9.44
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is UPC Technology Cyclically Adjusted Revenue per Share?

UPC Technology TPE:1313 -5.44% 61 Cyclically Adjusted Revenue per Share is NT$55.91 as of Dec. 2025. GuruFocus rates TPE:1313 with a GF Score™ of 61/100 and a GF Value™ of NT$9.44 (Modestly Overvalued). The stock has 6 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

UPC Technology's adjusted revenue per share for the three months ended in Dec. 2025 was NT$11.004. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is NT$55.91 for the trailing ten years ended in Dec. 2025.

During the past 12 months, UPC Technology's average Cyclically Adjusted Revenue Growth Rate was 2.50% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 3.40% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 6.00% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of UPC Technology was 8.50% per year. The lowest was 3.40% per year. And the median was 6.70% per year.

As of today (2026-07-28), UPC Technology's current stock price is NT$11.30. UPC Technology's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$55.91. UPC Technology's Cyclically Adjusted PS Ratio of today is 0.20.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of UPC Technology was 0.72. The lowest was 0.14. And the median was 0.27.


UPC Technology  (TPE:1313) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

UPC Technology's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=11.30/55.91
=0.20

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of UPC Technology was 0.72. The lowest was 0.14. And the median was 0.27.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


UPC Technology Cyclically Adjusted Revenue per Share Related Terms


UPC Technology Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for UPC Technology's Cyclically Adjusted Revenue per Share 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 Cyclically Adjusted Revenue per Share Chart

UPC Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 46.67 50.63 52.73 54.52 55.91

UPC Technology Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Cyclically Adjusted Revenue per Share 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 54.52 55.22 55.62 56.00 55.91

TPE:1313 vs LIN, SHW, ECL: Cyclically Adjusted Revenue per Share Comparison

For the Specialty Chemicals subindustry, UPC Technology's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


UPC Technology Cyclically Adjusted PS Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, UPC Technology's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where UPC Technology's Cyclically Adjusted PS Ratio falls into.


TPE:1313
61GF Score
UPC Technology Corp TPE:1313
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UPC Technology Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Revenue per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, UPC Technology's adjusted Revenue per Share data for the three months ended in Dec. 2025 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=11.004/324.0540*324.0540
=11.004

Current CPI (Dec. 2025) = 324.0540.

UPC Technology Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 6.953 238.132 9.462
201606 7.961 241.018 10.704
201609 7.564 241.428 10.153
201612 10.204 241.432 13.696
201703 8.204 243.801 10.905
201706 8.904 244.955 11.779
201709 10.139 246.819 13.312
201712 11.136 246.524 14.638
201803 10.437 249.554 13.553
201806 12.882 251.989 16.566
201809 10.639 252.439 13.657
201812 13.122 251.233 16.925
201903 11.646 254.202 14.846
201906 12.081 256.143 15.284
201909 11.918 256.759 15.042
201912 11.778 256.974 14.853
202003 6.684 258.115 8.392
202006 9.016 257.797 11.333
202009 10.682 260.280 13.299
202012 12.809 260.474 15.936
202103 13.045 264.877 15.959
202106 15.750 271.696 18.785
202109 16.766 274.310 19.806
202112 16.486 278.802 19.162
202203 14.481 287.504 16.322
202206 15.839 296.311 17.322
202209 12.555 296.808 13.708
202212 12.564 296.797 13.718
202303 12.012 301.836 12.896
202306 13.387 305.109 14.218
202309 14.902 307.789 15.689
202312 14.975 306.746 15.820
202403 13.432 312.332 13.936
202406 15.331 314.175 15.813
202409 12.876 315.301 13.233
202412 13.624 315.605 13.989
202503 10.947 319.799 11.093
202506 11.294 322.561 11.346
202509 10.992 324.800 10.967
202512 11.004 324.054 11.004

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of NT$55.91 mean?
UPC Technology (TPE:1313) has a Cyclically Adjusted Revenue per Share of NT$55.91 as of Dec. 2025. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on UPC Technology and its competitors.
Is UPC Technology's Cyclically Adjusted Revenue per Share too high?
UPC Technology's current Cyclically Adjusted Revenue per Share is NT$55.91. 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 Cyclically Adjusted Revenue per Share compare to LIN and SHW?
UPC Technology's Cyclically Adjusted Revenue per Share of NT$55.91 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 Cyclically Adjusted Revenue per Share for a Chemicals company?
A good Cyclically Adjusted Revenue per Share depends on the Chemicals industry context. However, Cyclically Adjusted Revenue per Share 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 Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on UPC Technology and its competitors. UPC Technology's current Cyclically Adjusted Revenue per Share is NT$55.91. 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$9.44, compared to a current price of NT$11.30 — trading 19.7% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$55.91. 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 Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current Cyclically Adjusted Revenue per Share is NT$55.91 as of Dec. 2025. 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$11.30 is trading 19.7% above its estimated GF Value™ of NT$9.44. GuruFocus considers UPC Technology to be Modestly Overvalued.

Key valuation signals for TPE:1313:

  • Cyclically Adjusted Revenue per Share: NT$55.91
  • GF Value™: NT$9.44 vs. price of NT$11.30 (19.7% above fair value)
  • GF Score™: 61/100 with 6 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

Cyclically Adjusted Revenue per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$11.30
Price
NT$9.44
GF Value