Union Pioneer PCL (BKK:UPF) EPS without NRI: ฿-1.13 (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BKK:UPF Union Pioneer PCL BKK:UPF
60 GF Score
Price ฿20.70
GF Value ฿29.48
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Union Pioneer PCL EPS without NRI?

Union Pioneer PCL BKK:UPF -1.43% 60 EPS without NRI is ฿-1.13 as of Mar. 2026. GuruFocus rates BKK:UPF with a GF Score™ of 60/100 and a GF Value™ of ฿29.48 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 791 Manufacturing - Apparel & Accessories companies, Union Pioneer PCL ranks worse than 126422.12% on this metric.

Union Pioneer PCL's earnings per share without non-recurring items for the three months ended in Mar. 2026 was ฿0.37. Its earnings per share without non-recurring items for the trailing twelve months (TTM) ended in Mar. 2026 was ฿-1.13.

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 EPS without NRI Growth Rate using Earnings per share without Non-Recurring Items (NRI) data.

The historical rank and industry rank for Union Pioneer PCL's EPS without NRI or its related term are showing as below:

During the past 13 years, Union Pioneer PCL's highest 3-Year average Earnings Per Share (NRI) Growth Rate was 174.00% per year. The lowest was -73.00% per year. And the median was 2.00% per year.

BKK:UPF's 3-Year EPS without NRI Growth Rate is not ranked *
in the Manufacturing - Apparel & Accessories industry.
Industry Median: 2.3
* Ranked among companies with meaningful 3-Year EPS without NRI Growth Rate only.

Union Pioneer PCL's EPS (Diluted) for the three months ended in Mar. 2026 was ฿0.37. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was ฿-1.13.

Union Pioneer PCL's EPS (Basic) for the three months ended in Mar. 2026 was ฿0.37. Its EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 was ฿-1.13.


Union Pioneer PCL  (BKK:UPF) EPS without NRI Explanation

EPS without NRI removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company’s true earnings. The earnings are adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This is calculated using Net Income (Continuing Operations) plus/minus any tax affected unusual Items and Goodwill Impairments/Write Offs. This can be used to fairly measure a company's profitability.


Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.


Union Pioneer PCL EPS without NRI Related Terms


Union Pioneer PCL EPS without NRI Historical Data

* Premium members only.

The historical data trend for Union Pioneer PCL's EPS without NRI 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.

Union Pioneer PCL EPS without NRI Chart

Union Pioneer PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS without NRI
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.71 2.88 0.87 1.23 -2.04

Union Pioneer PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EPS without NRI 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 -0.54 -1.10 -0.01 -0.39 0.37

BKK:UPF vs AIN: EPS without NRI Comparison

For the Textile Manufacturing subindustry, Union Pioneer PCL's PE Ratio without NRI, along with its competitors' market caps and PE Ratio without NRI 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.


Union Pioneer PCL PE Ratio without NRI vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Union Pioneer PCL's PE Ratio without NRI distribution charts can be found below:

* The bar in red indicates where Union Pioneer PCL's PE Ratio without NRI falls into.


BKK:UPF
60GF Score
Union Pioneer PCL BKK:UPF
EPS without NRI is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Union Pioneer PCL EPS without NRI Calculation

Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock.

EPS without NRI for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ฿-1.13

* 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 EPS without NRI →
What does a EPS without NRI of ฿-1.13 mean?
Union Pioneer PCL (BKK:UPF) has a EPS without NRI of ฿-1.13 as of Mar. 2026. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Union Pioneer PCL and its competitors. According to the industry distribution chart, Union Pioneer PCL ranks #999999 out of 791 companies in the Manufacturing - Apparel & Accessories industry.
Is Union Pioneer PCL's EPS without NRI too high?
Union Pioneer PCL's current EPS without NRI is ฿-1.13. Based on the distribution chart, Union Pioneer PCL ranks #999999 out of 791 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Union Pioneer PCL has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Union Pioneer PCL's EPS without NRI compare to AIN?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Union Pioneer PCL ranks #999999 out of 791 companies for EPS without NRI. This places Union Pioneer PCL in the lower half of its industry. The industry median EPS without NRI is 2.30. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS without NRI for a Manufacturing - Apparel & Accessories company?
The median EPS without NRI among Manufacturing - Apparel & Accessories companies is 2.30, based on 791 companies in the industry. Companies in the top quartile (top 25%) have a EPS without NRI significantly above this median, while those in the bottom quartile fall well below. However, EPS without NRI 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 EPS without NRI mean?
A high EPS without NRI can signal that a stock is expensive relative to its fundamentals. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Union Pioneer PCL and its competitors. For the Manufacturing - Apparel & Accessories industry, the median EPS without NRI is 2.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Union Pioneer PCL's current EPS without NRI is ฿-1.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Pioneer PCL stock overvalued right now?
Based on GuruFocus' analysis, Union Pioneer PCL (BKK:UPF) is currently considered Possible Value Trap. The stock's GF Value™ is ฿29.48, compared to a current price of ฿20.70 — trading 29.8% below its estimated fair value. The current EPS without NRI is ฿-1.13. Union Pioneer PCL's overall GF Score™ is 60/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS without NRI calculated?
EPS without NRI is calculated from a company's financial statements. For Union Pioneer PCL (BKK:UPF), the current EPS without NRI is ฿-1.13 as of Mar. 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 Union Pioneer PCL (BKK:UPF) Overvalued in 2026?

Based on GuruFocus' analysis, Union Pioneer PCL stock appears to be undervalued. The current stock price of ฿20.70 is trading 29.8% below its estimated GF Value™ of ฿29.48. GuruFocus considers Union Pioneer PCL to be Possible Value Trap.

Key valuation signals for BKK:UPF:

  • EPS without NRI: ฿-1.13
  • GF Value™: ฿29.48 vs. price of ฿20.70 (29.8% below fair value)
  • GF Score™: 60/100 with 4 warning signs

No single metric tells the full story. See the BKK:UPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Union Pioneer PCL Business Description

Address No.1 Soi Serithai 62, Khwaeng Minburi, Khet Minburi, Bangkok, THA, 10510
Union Pioneer PCL is principally engaged in the manufacture and distribution of finished elastic products. It offers products such as Rubber thread and tape, Elastic braid, Elastic webbing and crochet, and covering yarn, among other products. The majority of the company's products are the raw materials for other products, such as the baby-adult diaper industry, garment industry, or other uses, depending on the nature of the business of the customers. Geographically, the company derives revenue from Thailand, the United States, and other countries.
60GF Score

Get the complete analysis for BKK:UPF

EPS without NRI is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

฿20.70
Price
฿29.48
GF Value