UPC Technology (TPE:1313) ROE % Adjusted to Book Value: -24.33% (As of Dec. 2025)


TPE:1313 UPC Technology Corp TPE:1313
56 GF Score
Price NT$14.30
GF Value NT$9.49
Valuation Significantly Overvalued
! 9 Warning Signs
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What is UPC Technology ROE % Adjusted to Book Value?

UPC Technology TPE:1313 +10.00% 56 ROE % Adjusted to Book Value is -24.33% as of Dec. 2025. GuruFocus rates TPE:1313 with a GF Score™ of 56/100 and a GF Value™ of NT$9.49 (Significantly Overvalued). The stock has 9 warning signs investors should review.

UPC Technology's ROE % for the quarter that ended in Dec. 2025 was -10.95%. UPC Technology's PB Ratio for the quarter that ended in Dec. 2025 was 0.45. UPC Technology's ROE % Adjusted to Book Value for the quarter that ended in Dec. 2025 was -24.33%.


UPC Technology ROE % Adjusted to Book Value Related Terms


UPC Technology ROE % Adjusted to Book Value Historical Data

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The historical data trend for UPC Technology's ROE % Adjusted to Book Value 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 ROE % Adjusted to Book Value Chart

UPC Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE % Adjusted to Book Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.24 -6.39 -1.51 -20.03 -11.73

UPC Technology Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
ROE % Adjusted to Book Value 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 -10.48 -8.67 -5.46 -10.40 -24.33

TPE:1313 vs DOW: ROE % Adjusted to Book Value Comparison

For the Chemicals subindustry, UPC Technology's ROE % Adjusted to Book Value, along with its competitors' market caps and ROE % Adjusted to Book Value 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 ROE % Adjusted to Book Value vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, UPC Technology's ROE % Adjusted to Book Value distribution charts can be found below:

* The bar in red indicates where UPC Technology's ROE % Adjusted to Book Value falls into.


TPE:1313
56GF Score
UPC Technology Corp TPE:1313
ROE % Adjusted to Book Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UPC Technology ROE % Adjusted to Book Value Calculation

UPC Technology's ROE % Adjusted to Book Value for the fiscal year that ended in Dec. 2025 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=-5.28% / 0.45
=-11.73%

UPC Technology's ROE % Adjusted to Book Value for the quarter that ended in Dec. 2025 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=-10.95% / 0.45
=-24.33%

* 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.

What does a ROE % Adjusted to Book Value of -24.33% mean?
UPC Technology (TPE:1313) has a ROE % Adjusted to Book Value of -24.33% as of Dec. 2025. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on UPC Technology and its competitors.
Is UPC Technology's ROE % Adjusted to Book Value too high?
UPC Technology's current ROE % Adjusted to Book Value is -24.33%. Overall, UPC Technology has a GF Score™ of 56/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UPC Technology's ROE % Adjusted to Book Value compare to DOW?
UPC Technology's ROE % Adjusted to Book Value of -24.33% 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 ROE % Adjusted to Book Value for a Chemicals company?
A good ROE % Adjusted to Book Value depends on the Chemicals industry context. However, ROE % Adjusted to Book Value 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 ROE % Adjusted to Book Value mean?
A high ROE % Adjusted to Book Value can signal that a stock is expensive relative to its fundamentals. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on UPC Technology and its competitors. UPC Technology's current ROE % Adjusted to Book Value is -24.33%. 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$9.49, compared to a current price of NT$14.30 — trading 50.7% above its estimated fair value. The current ROE % Adjusted to Book Value is -24.33%. UPC Technology's overall GF Score™ is 56/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % Adjusted to Book Value calculated?
ROE % Adjusted to Book Value is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current ROE % Adjusted to Book Value is -24.33% 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$14.30 is trading 50.7% above its estimated GF Value™ of NT$9.49. GuruFocus considers UPC Technology to be Significantly Overvalued.

Key valuation signals for TPE:1313:

  • ROE % Adjusted to Book Value: -24.33%
  • GF Value™: NT$9.49 vs. price of NT$14.30 (50.7% above fair value)
  • GF Score™: 56/100 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.
56GF Score

Get the complete analysis for TPE:1313

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

NT$14.30
Price
NT$9.49
GF Value