UPC Technology (TPE:1313) LT-Debt-to-Total-Asset: 0.31 (As of Dec. 2025)


TPE:1313 UPC Technology Corp TPE:1313
61 GF Score
Price NT$12.50
GF Value NT$9.47
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is UPC Technology LT-Debt-to-Total-Asset?

UPC Technology TPE:1313 61 LT-Debt-to-Total-Asset is 0.31 as of Dec. 2025. 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.

LT Debt to Total Assets is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. It is calculated as a company's Long-Term Debt & Capital Lease Obligationdivide by its Total Assets. UPC Technology's long-term debt to total assests ratio for the quarter that ended in Dec. 2025 was 0.31.

UPC Technology's long-term debt to total assets ratio increased from Dec. 2024 (0.30) to Dec. 2025 (0.31). It may suggest that UPC Technology is progressively becoming more dependent on debt to grow their business.

UPC Technology  (TPE:1313) LT-Debt-to-Total-Asset Explanation

LT Debt to Total Asset is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. A year-over-year decrease in this metric would suggest the company is progressively becoming less dependent on debt to grow their business.

UPC Technology LT-Debt-to-Total-Asset Related Terms

UPC Technology LT-Debt-to-Total-Asset Historical Data

* Premium members only.

The historical data trend for UPC Technology's LT-Debt-to-Total-Asset 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 LT-Debt-to-Total-Asset Chart

UPC Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
LT-Debt-to-Total-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.27 0.19 0.30 0.30 0.31

UPC Technology Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
LT-Debt-to-Total-Asset 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 0.30 0.32 0.34 0.31 0.31
TPE:1313
61GF Score
UPC Technology Corp TPE:1313
LT-Debt-to-Total-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UPC Technology LT-Debt-to-Total-Asset Calculation

UPC Technology's Long-Term Debt to Total Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (A: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (A: Dec. 2025 )/Total Assets (A: Dec. 2025 )
=16546.642/53509.915
=0.31

UPC Technology's Long-Term Debt to Total Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (Q: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (Q: Dec. 2025 )/Total Assets (Q: Dec. 2025 )
=16546.642/53509.915
=0.31

* 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 LT-Debt-to-Total-Asset →
What does a LT-Debt-to-Total-Asset of 0.31 mean?
UPC Technology (TPE:1313) has a LT-Debt-to-Total-Asset of 0.31 as of Dec. 2025. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on UPC Technology and its competitors.
Is UPC Technology's LT-Debt-to-Total-Asset too high?
UPC Technology's current LT-Debt-to-Total-Asset is 0.31. 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 LT-Debt-to-Total-Asset compare to DOW?
UPC Technology's LT-Debt-to-Total-Asset of 0.31 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 LT-Debt-to-Total-Asset for a Chemicals company?
A good LT-Debt-to-Total-Asset depends on the Chemicals industry context. However, LT-Debt-to-Total-Asset 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 LT-Debt-to-Total-Asset mean?
A high LT-Debt-to-Total-Asset can signal that a stock is expensive relative to its fundamentals. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on UPC Technology and its competitors. UPC Technology's current LT-Debt-to-Total-Asset is 0.31. 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 LT-Debt-to-Total-Asset is 0.31. 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 LT-Debt-to-Total-Asset calculated?
LT-Debt-to-Total-Asset is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current LT-Debt-to-Total-Asset is 0.31 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:

  • LT-Debt-to-Total-Asset: 0.31
  • GF Value™: NT$9.47 vs. price of NT$12.50 (32% above fair value)
  • GF Score™: 61/100 with 6 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

LT-Debt-to-Total-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$12.50
Price
NT$9.47
GF Value