UPC Technology (TPE:1313) ROCE %: -3.73% (As of Dec. 2025)

What is UPC Technology ROCE %?

UPC Technology TPE:1313 -1.59% 61 ROCE % is -3.73% 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.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. UPC Technology's annualized ROCE % for the quarter that ended in Dec. 2025 was -3.73%.

UPC Technology (TPE:1313) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

UPC Technology ROCE % Related Terms

UPC Technology ROCE % Historical Data

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The historical data trend for UPC Technology's ROCE % 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 ROCE % Chart

UPC Technology Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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7.20

-3.52

0.59

-4.62

-1.67

UPC Technology Quarterly Data
	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25
ROCE %	Get a 7-Day Free Trial															-1.80	-1.38	-0.80	-0.90	-3.73

61GF Score

UPC Technology Corp TPE:1313

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

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UPC Technology ROCE % Calculation

UPC Technology's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %	=	EBIT	/	( (Capital Employed	+	Capital Employed)	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	-783.499	/	( ( (57070.905 - 9918.108)	+	(53509.915 - 6965.324) )	/ 2 )
	=	-783.499	/	( (47152.797	+	46544.591)	/ 2 )
	=	-783.499	/	46848.694
	=	-1.67 %

UPC Technology's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Dec. 2025 )		(Q: Sep. 2025 )		(Q: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Dec. 2025 )		(Q: Sep. 2025 )		(Q: Dec. 2025 )
	=	-1745.808	/	( ( (55206.51 - 8045.729)	+	(53509.915 - 6965.324) )	/ 2 )
	=	-1745.808	/	( ( 47160.781	+	46544.591 )	/ 2 )
	=	-1745.808	/	46852.686
	=	-3.73 %

(1) Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of -3.73% mean?

UPC Technology (TPE:1313) has a ROCE % of -3.73% as of Dec. 2025.

Is UPC Technology's ROCE % too high?

UPC Technology's current ROCE % is -3.73%. 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 ROCE % compare to DOW?

UPC Technology's ROCE % of -3.73% can be compared against companies in the Chemicals industry. The industry median ROCE % is 6.42. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good ROCE % for a Chemicals company?

The median ROCE % among Chemicals companies is 6.42, based on 1,595 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % 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 ROCE % mean?

A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Chemicals industry, the median ROCE % is 6.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPC Technology's current ROCE % is -3.73%. 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 ROCE % is -3.73%. 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 ROCE % calculated?

ROCE % is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current ROCE % is -3.73% 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:

ROCE %: -3.73%
GF Value™: NT$9.50 vs. price of NT$12.35 (30% 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

Industry Basic Materials Chemicals

Comparable Companies TPE:1312 TPE:1710 TPE:1727 TPE:1708 TPE:1723 TPE:1714 TPE:1709 TPE:8438 TPE:1721 TPE:1310 TSE:4063 XTER:BAS SAU:2010 SHSE:600989 DOW TSE:4004 SZSE:002460 XKRX:051910 SZSE:000408 SHSE:600346

Address No. 209 NanGang Road, 9 Floor Building A, Section 1, Nangang District, Taipei, TWN, 115018

Website https://www.upc.com.tw

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

NT$12.35

Price

NT$9.50

GF Value

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