UPC Technology's total inventories for the quarter that ended in Dec. 2025 was NT$6,815 Mil. UPC Technology's average total inventories from the quarter that ended in Sep. 2025 to the quarter that ended in Dec. 2025 was NT$7,344 Mil.
In Ben Graham's calculation of Net-Net Working Capital, inventory is only considered worth half of its book value. UPC Technology's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was NT$-10.79.
Days Inventory indicates the number of days of goods in sales that a company has in the inventory.
UPC Technology's Days Inventory for the
three
months ended in Dec. 2025 was 46.50.
Inventory Turnover measures how fast the company turns over its inventory within a year.
UPC Technology's Inventory Turnover for the quarter that 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 quarter that ended in Dec. 2025 was 0.50.
UPC Technology (TPE:1313) Total Inventories Explanation
Inventory control is an important part of business operation. If a company does not have enough inventory, it may not be able to meet customers' required delivery time. If it has too much inventory, the cost of holding the inventory can be high.
1. In Ben Graham's calculation of Net-Net Working Capital (NNWC), inventory is only considered worth half of its book value.
UPC Technology's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is
4. 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 quarter 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.
Be Aware
Manufacturers with durable competitive advantages have the advantage that the products they sell do not change, and therefore will never become obsolete. Buffett likes this advantage.
When identifying manufacturers with durable competitive advantage, look for inventory and net earnings that rise correspondingly. This indicates that the company is finding profitable ways to increase sales which called for an increase in inventory.
Manufacturers with inventories that spike up and down are indicative of competitive industries subject to boom and bust.
UPC Technology Total Inventories Related Terms
UPC Technology Total Inventories Historical Data
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The historical data trend for UPC Technology's Total Inventories 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.
Total Inventories includes the raw materials, work-in-process goods and completely finished goods of a company. It is a portion of a company's current assets.
What does a Total Inventories of NT$6,815 Mil mean?
UPC Technology (TPE:1313) has a Total Inventories of NT$6,815 Mil as of Dec. 2025. The total amount of inventory as recorded on a company's balance sheet. View historical data for UPC Technology and its competitors.
Is UPC Technology's Total Inventories too high?
UPC Technology's current Total Inventories is NT$6,815 Mil. 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 Total Inventories compare to DOW?
UPC Technology's Total Inventories of NT$6,815 Mil 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 Total Inventories for a Chemicals company?
A good Total Inventories depends on the Chemicals industry context. However, Total Inventories 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 Total Inventories mean?
A high Total Inventories can signal that a stock is expensive relative to its fundamentals. The total amount of inventory as recorded on a company's balance sheet. View historical data for UPC Technology and its competitors. UPC Technology's current Total Inventories is NT$6,815 Mil. 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$12.35 — trading 30% above its estimated fair value. The current Total Inventories is NT$6,815 Mil. UPC Technology's overall GF Score™ is 61/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Total Inventories calculated?
Total Inventories is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current Total Inventories is NT$6,815 Mil 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$12.35 is trading 30% above its estimated GF Value™ of NT$9.50.
GuruFocus considers UPC Technology to be Modestly Overvalued.
Key valuation signals for TPE:1313:
Total Inventories: NT$6,815 Mil
GF Value™: NT$9.50 vs. price of NT$12.35 (30% above fair value)
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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