UPC TechnologyTPE:1313 61 Days Inventory is 46.50 as of Dec. 2025, which is 2% above its 10-year median of 45.80. GuruFocus rates TPE:1313 with a GF Score™ of 61/100 and a GF Value™ of NT$9.47 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,539 Chemicals companies, UPC Technology ranks better than 77.91% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). UPC Technology's Average Total Inventories for the
three
months ended in Dec. 2025 was NT$7,344 Mil. UPC Technology's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$14,413 Mil.
Hence, UPC Technology's Days Inventory for the
three
months ended in Dec. 2025 was 46.50.
The historical rank and industry rank for UPC Technology's Days Inventory or its related term are showing as below:
TPE:1313'
s Days Inventory Range Over the Past 10 Years
Min: 34.47 Med: 45.8 Max: 50.74
Current: 49.27
During the past 13 years, UPC Technology's highest Days Inventory was 50.74. The lowest was 34.47. And the median was 45.80.
TPE:1313's Days Inventory is ranked better than 77.91% of 1539
companies
in the Chemicals industry
Industry Median: 80.63
vs TPE:1313: 49.27
UPC Technology's Days Inventory
increased
from Dec. 2024 (40.00) to Dec. 2025 (46.50).
It might indicate that UPC Technology's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
UPC Technology's Inventory Turnover for the
three
months ended in Dec. 2025 was 1.96.
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
three
months ended in Dec. 2025 was 0.50.
UPC Technology (TPE:1313) Days Inventory Explanation
Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:
1. Inventory Turnover measures how fast the company turns over its inventory within a year.
UPC Technology's Inventory Turnover for the
three
months ended in Dec. 2025 is calculated as
2. 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
three
months ended in Dec. 2025 is calculated as
* 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.
Be Aware
A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.
UPC Technology Days Inventory Related Terms
UPC Technology Days Inventory Historical Data
* Premium members only.
The historical data trend for UPC Technology's Days 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.
For the Specialty Chemicals subindustry, UPC Technology's Days Inventory, along with its competitors' market caps and Days Inventory 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 Days Inventory vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, UPC Technology's Days Inventory distribution charts can be found below:
* The bar in red indicates where UPC Technology's Days Inventory falls into.
* 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 (TPE:1313) has a Days Inventory of 46.50 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on UPC Technology and its competitors. This is near median its historical median of 45.80. Over the past decade, UPC Technology's Days Inventory has ranged from 34.47 to 50.74. According to the industry distribution chart, UPC Technology ranks #340 out of 1539 companies in the Chemicals industry, placing it in the top 22.1%.
Is UPC Technology's Days Inventory too high?
UPC Technology's current Days Inventory of 46.50 is near median its 10-year median of 45.80. Over the past 10 years, this metric has ranged from a low of 34.47 to a high of 50.74. The Chemicals industry median Days Inventory is 80.63. UPC Technology's value of 46.50 is 42.3% below this industry median. Based on the distribution chart, UPC Technology ranks #340 out of 1539 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, UPC Technology has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UPC Technology's Days Inventory compare to DOW?
According to the Chemicals industry distribution chart, UPC Technology ranks #340 out of 1539 companies for Days Inventory. This places UPC Technology in the top 22% of its industry — outperforming the majority of peers. The industry median Days Inventory is 80.63. UPC Technology's value of 46.50 is 42.3% below this benchmark. Historically, UPC Technology's own Days Inventory has ranged from 34.47 to 50.74 over the past decade. While the company's 10-year median is 45.80 vs. the industry median of 80.63, UPC Technology has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Inventory for a Chemicals company?
The median Days Inventory among Chemicals companies is 80.63, based on 1,539 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. UPC Technology's current Days Inventory of 46.50 is 42.3% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on UPC Technology and its competitors. For the Chemicals industry, the median Days Inventory is 80.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPC Technology's current Days Inventory is 46.50, which is near median its own 10-year median of 45.80. 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 Significantly Overvalued. The stock's GF Value™ is NT$9.47, compared to a current price of NT$12.50 — trading 32% above its estimated fair value. The current Days Inventory is 46.50, which is near median its 10-year median of 45.80 and 42.3% below the Chemicals industry median of 80.63. 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 Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current Days Inventory is 46.50 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$12.50 is trading 32% above its estimated GF Value™ of NT$9.47.
GuruFocus considers UPC Technology to be Significantly Overvalued.
Key valuation signals for TPE:1313:
Days Inventory: 46.50 (near median its 10-year median of 45.80)
GF Value™: NT$9.47 vs. price of NT$12.50 (32% above fair value)
Industry Position: 42.3% below the Chemicals median (#340 of 1539)
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
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