UPC Technology (TPE:1313) E10: NT$0.38 (As of Dec. 2025)


TPE:1313 UPC Technology Corp TPE:1313
61 GF Score
Price NT$12.20
GF Value NT$9.50
Valuation Modestly Overvalued
! 9 Warning Signs
View Full Analysis

What is UPC Technology E10?

UPC Technology TPE:1313 -1.21% 61 E10 is NT$0.38 as of Dec. 2025. GuruFocus rates TPE:1313 with a GF Score™ of 61/100 and a GF Value™ of NT$9.50 (Modestly Overvalued). The stock has 9 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller P/E calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years.

UPC Technology's adjusted earnings per share data for the three months ended in Dec. 2025 was NT$-0.610. Add all the adjusted EPS for the past 10 years together and divide 10 will get our e10, which is NT$0.38 for the trailing ten years ended in Dec. 2025.

During the past 12 months, UPC Technology's average E10 Growth Rate was -19.10% per year. During the past 3 years, the average E10 Growth Rate was -17.20% per year. During the past 5 years, the average E10 Growth Rate was -13.00% 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 E10 growth rate using E10 data.

During the past 13 years, the highest 3-Year average E10 Growth Rate of UPC Technology was -1.20% per year. The lowest was -17.30% per year. And the median was -4.90% per year.

As of today (2026-06-29), UPC Technology's current stock price is NT$12.20. UPC Technology's E10 for the quarter that ended in Dec. 2025 was NT$0.38. UPC Technology's Shiller PE Ratio of today is 32.11.

During the past 13 years, the highest Shiller PE Ratio of UPC Technology was 39.93. The lowest was 9.77. And the median was 22.08.


UPC Technology  (TPE:1313) E10 Explanation

If a company grows much fast than inflation, E10 may underestimate the company's earnings power. Shiller PE Ratio can seem to be too high even the actual P/E is low.

For the Shiller P/E, the earnings of the past 10 years are inflation-adjusted and averaged. The result is used for P/E calculation. Since it looks at the average over the last 10 years, the Shiller P/E is also called PE10.

The Shiller P/E was first used by professor Robert Shiller to measure the valuation of the overall market. The same calculation is applied here to individual companies.

UPC Technology's Shiller P/E Ratio of today is calculated as

Shiller PE Ratio=Share Price/E10
=12.20/0.38
=32.11

* 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 Shiller P/E Ratio of UPC Technology was 39.93. The lowest was 9.77. And the median was 22.08.


Be Aware

Shiller PE Ratio works better for cyclical companies. It gives you a better idea on the company's real earnings power.


UPC Technology E10 Related Terms


UPC Technology E10 Historical Data

* Premium members only.

The historical data trend for UPC Technology's E10 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 E10 Chart

UPC Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
E10
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.83 0.67 0.61 0.47 0.38

UPC Technology Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
E10 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 0.47 0.45 0.39 0.39 0.38

TPE:1313 vs DOW: E10 Comparison

For the Chemicals subindustry, UPC Technology's Shiller PE Ratio, along with its competitors' market caps and Shiller PE 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 Shiller PE Ratio vs Chemicals Industry

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

* The bar in red indicates where UPC Technology's Shiller PE Ratio falls into.


TPE:1313
61GF Score
UPC Technology Corp TPE:1313
E10 is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UPC Technology E10 Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller P/E calculation. When we calculate the today's Shiller P/E ratio of a stock, we use today's price divided by E10.

What is E10? How do we calculate E10?

E10 is the average of the inflation adjusted earnings of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the E10 of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the earnings from 2001 through 2010.

We adjusted the earnings of 2001 earnings data with the total inflation from 2001 through 2010 to the equivalent earnings in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart earned $1 a share in 2001, then the 2001's equivalent earnings in 2010 is $1.4 a share. If Wal-Mart earns $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 earnings in 2010 is $1.35. So on and so forth, you get the equivalent earnings of past 10 years. Then you add them together and divided the sum by 10 to get E10.

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 earnings per share data for the three months ended in Dec. 2025 was:

Adj_EPS= Earnings per Share (Diluted) /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=-0.61/324.0540*324.0540
=-0.610

Current CPI (Dec. 2025) = 324.0540.

UPC Technology Quarterly Data

per share eps CPI Adj_EPS
201603 0.026 238.132 0.035
201606 0.237 241.018 0.319
201609 0.198 241.428 0.266
201612 0.378 241.432 0.507
201703 0.234 243.801 0.311
201706 0.171 244.955 0.226
201709 0.991 246.819 1.301
201712 0.398 246.524 0.523
201803 0.330 249.554 0.429
201806 0.117 251.989 0.150
201809 0.220 252.439 0.282
201812 -0.090 251.233 -0.116
201903 -0.110 254.202 -0.140
201906 -0.300 256.143 -0.380
201909 0.360 256.759 0.454
201912 -0.060 256.974 -0.076
202003 -0.630 258.115 -0.791
202006 0.470 257.797 0.591
202009 0.820 260.280 1.021
202012 0.970 260.474 1.207
202103 0.980 264.877 1.199
202106 0.870 271.696 1.038
202109 0.450 274.310 0.532
202112 -0.680 278.802 -0.790
202203 0.730 287.504 0.823
202206 -0.720 296.311 -0.787
202209 -0.650 296.808 -0.710
202212 -0.314 296.797 -0.343
202303 0.020 301.836 0.021
202306 -0.490 305.109 -0.520
202309 0.390 307.789 0.411
202312 -0.140 306.746 -0.148
202403 -0.590 312.332 -0.612
202406 -0.430 314.175 -0.444
202409 -0.550 315.301 -0.565
202412 -0.220 315.605 -0.226
202503 -0.200 319.799 -0.203
202506 -0.110 322.561 -0.111
202509 -0.250 324.800 -0.249
202512 -0.610 324.054 -0.610

Add all the adjusted EPS together and divide 10 will get our e10.

Frequently Asked Questions Learn more about E10 →
What does a E10 of NT$0.38 mean?
UPC Technology (TPE:1313) has a E10 of NT$0.38 as of Dec. 2025. E10 represents the company's inflation-adjusted earnings per share over a 10-year period. View historical data on UPC Technology and its competitors.
Is UPC Technology's E10 too high?
UPC Technology's current E10 is NT$0.38. 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 E10 compare to DOW?
UPC Technology's E10 of NT$0.38 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 E10 for a Chemicals company?
A good E10 depends on the Chemicals industry context. However, E10 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 E10 mean?
A high E10 can signal that a stock is expensive relative to its fundamentals. E10 represents the company's inflation-adjusted earnings per share over a 10-year period. View historical data on UPC Technology and its competitors. UPC Technology's current E10 is NT$0.38. 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$9.50, compared to a current price of NT$12.20 — trading 28.4% above its estimated fair value. The current E10 is NT$0.38. UPC Technology's overall GF Score™ is 61/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is E10 calculated?
E10 is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current E10 is NT$0.38 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$12.20 is trading 28.4% above its estimated GF Value™ of NT$9.50. GuruFocus considers UPC Technology to be Modestly Overvalued.

Key valuation signals for TPE:1313:

  • E10: NT$0.38
  • GF Value™: NT$9.50 vs. price of NT$12.20 (28.4% above fair value)
  • GF Score™: 61/100 with 9 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

E10 is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$12.20
Price
NT$9.50
GF Value