UPC TechnologyTPE:1313 +10.00%56 Days Payable is 7.06 as of Dec. 2025, which is 34% below its 10-year median of 10.76. GuruFocus rates TPE:1313 with a GF Score™ of 56/100 and a GF Value™ of NT$9.49 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,550 Chemicals companies, UPC Technology ranks worse than 97.16% on this metric.
The historical rank and industry rank for UPC Technology's Days Payable or its related term are showing as below:
TPE:1313'
s Days Payable Range Over the Past 10 Years
Min: 8.59 Med: 10.76 Max: 17.21
Current: 8.76
During the past 13 years, UPC Technology's highest Days Payable was 17.21. The lowest was 8.59. And the median was 10.76.
TPE:1313's Days Payable is ranked worse than 97.16% of 1550
companies
in the Chemicals industry
Industry Median: 59.795
vs TPE:1313: 8.76
UPC Technology's Days Payable
declined
from Dec. 2024 (10.55) to Dec. 2025 (7.06).
It may suggest that UPC Technologyaccelerated paying its suppliers.
UPC Technology Days Payable Related Terms
UPC Technology Days Payable Historical Data
* Premium members only.
The historical data trend for UPC Technology's Days 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.
For the Chemicals subindustry, UPC Technology's Days Payable, along with its competitors' market caps and Days Payable 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 Payable vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, UPC Technology's Days Payable distribution charts can be found below:
* The bar in red indicates where UPC Technology's Days Payable falls into.
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
UPC Technology's Days Payable for the fiscal year that 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.
UPC Technology (TPE:1313) has a Days Payable of 7.06 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on UPC Technology and its competitors. This is 34% below median its historical median of 10.76. Over the past decade, UPC Technology's Days Payable has ranged from 8.59 to 17.21. According to the industry distribution chart, UPC Technology ranks #1506 out of 1550 companies in the Chemicals industry, placing it in the top 97.2%.
Is UPC Technology's Days Payable too high?
UPC Technology's current Days Payable of 7.06 is 34% below median its 10-year median of 10.76. Over the past 10 years, this metric has ranged from a low of 8.59 to a high of 17.21. The Chemicals industry median Days Payable is 59.80. UPC Technology's value of 7.06 is 88.2% below this industry median. Based on the distribution chart, UPC Technology ranks #1506 out of 1550 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, UPC Technology has a GF Score™ of 56/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UPC Technology's Days Payable compare to DOW?
According to the Chemicals industry distribution chart, UPC Technology ranks #1506 out of 1550 companies for Days Payable. This places UPC Technology in the lower half of its industry. The industry median Days Payable is 59.80. UPC Technology's value of 7.06 is 88.2% below this benchmark. Historically, UPC Technology's own Days Payable has ranged from 8.59 to 17.21 over the past decade. While the company's 10-year median is 10.76 vs. the industry median of 59.80, 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 Payable for a Chemicals company?
The median Days Payable among Chemicals companies is 59.80, based on 1,550 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. UPC Technology's current Days Payable of 7.06 is 88.2% 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on UPC Technology and its competitors. For the Chemicals industry, the median Days Payable is 59.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPC Technology's current Days Payable is 7.06, which is 34% below median its own 10-year median of 10.76. 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$9.49, compared to a current price of NT$14.30 — trading 50.7% above its estimated fair value. The current Days Payable is 7.06, which is 34% below median its 10-year median of 10.76 and 88.2% below the Chemicals industry median of 59.80. UPC Technology's overall GF Score™ is 56/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current Days Payable is 7.06 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$14.30 is trading 50.7% above its estimated GF Value™ of NT$9.49.
GuruFocus considers UPC Technology to be Significantly Overvalued.
Key valuation signals for TPE:1313:
Days Payable: 7.06 (34% below median its 10-year median of 10.76)
GF Value™: NT$9.49 vs. price of NT$14.30 (50.7% above fair value)
Industry Position: 88.2% below the Chemicals median (#1506 of 1550)
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.
56GF Score
Get the complete analysis for TPE:1313
Days 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 
