uPI Semiconductor (TPE:6719) 3-Year ROIIC % : 248.27% (As of Dec. 2025) — 1765% Above Median

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.

TPE:6719 uPI Semiconductor Corp TPE:6719
84 GF Score
Price NT$232.50
GF Value NT$223.20
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is uPI Semiconductor 3-Year ROIIC %?

uPI Semiconductor TPE:6719 84 3-Year ROIIC % is 248.27 as of Dec. 2025, which is 1765% above its 10-year median of 13.31. GuruFocus rates TPE:6719 with a GF Score™ of 84/100 and a GF Value™ of NT$223.20 (Fairly Valued). The stock has 2 warning signs investors should review. Among 996 Semiconductors companies, uPI Semiconductor ranks better than 95.38% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. uPI Semiconductor's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 248.27%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for uPI Semiconductor's 3-Year ROIIC % or its related term are showing as below:

TPE:6719's 3-Year ROIIC % is ranked better than
95.38% of 996 companies
in the Semiconductors industry
Industry Median: -0.145 vs TPE:6719: 248.27

uPI Semiconductor  (TPE:6719) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


uPI Semiconductor 3-Year ROIIC % Related Terms


uPI Semiconductor 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for uPI Semiconductor's 3-Year ROIIC % 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.

uPI Semiconductor 3-Year ROIIC % Chart

uPI Semiconductor Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial 0.00 59.68 -33.07 -91.27 248.27

uPI Semiconductor Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
3-Year ROIIC % 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 0.00 0.00 0.00 248.27 0.00

TPE:6719 vs NVDA, AVGO, MU: 3-Year ROIIC % Comparison

For the Semiconductors subindustry, uPI Semiconductor's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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.


uPI Semiconductor 3-Year ROIIC % vs Semiconductors Industry

For the Semiconductors industry and Technology sector, uPI Semiconductor's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where uPI Semiconductor's 3-Year ROIIC % falls into.


TPE:6719
84GF Score
uPI Semiconductor Corp TPE:6719
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

uPI Semiconductor 3-Year ROIIC % Calculation

uPI Semiconductor's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 555.0110733 (Dec. 2025) - 1020.8415227 (Dec. 2022) )/( 2672.563 (Dec. 2025) - 2860.197 (Dec. 2022) )
=-465.8304494/-187.634
=248.27%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 248.27 mean?
uPI Semiconductor (TPE:6719) has a 3-Year ROIIC % of 248.27 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on uPI Semiconductor and its competitors. This is 1765% above median its historical median of 13.31. According to the industry distribution chart, uPI Semiconductor ranks #46 out of 996 companies in the Semiconductors industry, placing it in the top 4.6%.
Is uPI Semiconductor's 3-Year ROIIC % too high?
uPI Semiconductor's current 3-Year ROIIC % of 248.27 is 1765% above median its 10-year median of 13.31. Based on the distribution chart, uPI Semiconductor ranks #46 out of 996 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, uPI Semiconductor has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does uPI Semiconductor's 3-Year ROIIC % compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, uPI Semiconductor ranks #46 out of 996 companies for 3-Year ROIIC %. This places uPI Semiconductor in the top 5% of its industry — outperforming the majority of peers. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year ROIIC % for a Semiconductors company?
A good 3-Year ROIIC % depends on the Semiconductors industry context. However, 3-Year ROIIC % 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on uPI Semiconductor and its competitors. uPI Semiconductor's current 3-Year ROIIC % is 248.27, which is 1765% above median its own 10-year median of 13.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is uPI Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, uPI Semiconductor (TPE:6719) is currently considered Fairly Valued. The stock's GF Value™ is NT$223.20, compared to a current price of NT$232.50 — trading 4.2% above its estimated fair value. The current 3-Year ROIIC % is 248.27, which is 1765% above median its 10-year median of 13.31. uPI Semiconductor's overall GF Score™ is 84/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For uPI Semiconductor (TPE:6719), the current 3-Year ROIIC % is 248.27 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 uPI Semiconductor (TPE:6719) Overvalued in 2026?

Based on GuruFocus' analysis, uPI Semiconductor stock appears to be overvalued. The current stock price of NT$232.50 is trading 4.2% above its estimated GF Value™ of NT$223.20. GuruFocus considers uPI Semiconductor to be Fairly Valued.

Key valuation signals for TPE:6719:

  • 3-Year ROIIC %: 248.27 (1765% above median its 10-year median of 13.31)
  • GF Value™: NT$223.20 vs. price of NT$232.50 (4.2% above fair value)
  • GF Score™: 84/100 with 2 warning signs

No single metric tells the full story. See the TPE:6719 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


uPI Semiconductor Business Description

Address No.5, Taiyuan 1st Street, 9th Floor-1, Hsinchu County, Zhubei, TWN, 302
uPI Semiconductor Corp is a Taiwan-based company. The company is engaged in the design, researching, developing, and selling of various integrated circuits. The product categories offered by the company are in Power Management, Battery Management, MOSFET, Analog MISC and GaN Solution. The company operates in Taiwan, America, and Asia. Out of which Asia generates the majority of its revenue.
84GF Score

Get the complete analysis for TPE:6719

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

NT$232.50
Price
NT$223.20
GF Value