uPI Semiconductor (TPE:6719) Scaled Net Operating Assets: 0.13 (As of Jun. 2026)

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$196.50
GF Value NT$225.41
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is uPI Semiconductor Scaled Net Operating Assets?

uPI Semiconductor TPE:6719 +1.03% 84 Scaled Net Operating Assets is 0.13 as of Jun. 2026. GuruFocus rates TPE:6719 with a GF Score™ of 84/100 and a GF Value™ of NT$225.41 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

uPI Semiconductor's operating assets for the quarter that ended in Jun. 2026 was NT$3,914 Mil. uPI Semiconductor's operating liabilities for the quarter that ended in Jun. 2026 was NT$1,621 Mil. uPI Semiconductor's Total Assets for the quarter that ended in Mar. 2026 was NT$17,038 Mil. Therefore, uPI Semiconductor's scaled net operating assets (SNOA) for the quarter that ended in Jun. 2026 was 0.13.


uPI Semiconductor Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for uPI Semiconductor's Scaled Net Operating Assets 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 Scaled Net Operating Assets Chart

uPI Semiconductor Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial 0.63 0.58 0.28 0.32 0.16

uPI Semiconductor Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Scaled Net Operating Assets 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 0.15 0.15 0.15 0.16 0.14

TPE:6719 vs NVDA, AVGO, MU: Scaled Net Operating Assets Comparison

For the Semiconductors subindustry, uPI Semiconductor's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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 Scaled Net Operating Assets vs Semiconductors Industry

For the Semiconductors industry and Technology sector, uPI Semiconductor's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where uPI Semiconductor's Scaled Net Operating Assets falls into.


TPE:6719
84GF Score
uPI Semiconductor Corp TPE:6719
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

uPI Semiconductor Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

uPI Semiconductor's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(3644.882-1153.015)/16067.926
=0.16

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=16829.752 - 13184.87
=3644.882

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=2737.286 - 1575.599 - 8.672
=1153.015

uPI Semiconductor's Scaled Net Operating Assets (SNOA) for the quarter that ended in Jun. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Jun. 2026 )
=(Operating Assets (Q: Jun. 2026 )-Operating Liabilities (Q: Jun. 2026 ))/Total Assets (Q: Mar. 2026 )
=(3914.314-1621.066)/17038.124
=0.13

where

Operating Assets(Q: Jun. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=17324.95 - 13410.636
=3914.314

Operating Liabilities(Q: Jun. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=3217.179 - 1585.02 - 11.093
=1621.066

* 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 Scaled Net Operating Assets of 0.13 mean?
uPI Semiconductor (TPE:6719) has a Scaled Net Operating Assets of 0.13 as of Jun. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on uPI Semiconductor and its competitors.
Is uPI Semiconductor's Scaled Net Operating Assets too high?
uPI Semiconductor's current Scaled Net Operating Assets is 0.13. Overall, uPI Semiconductor has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does uPI Semiconductor's Scaled Net Operating Assets compare to NVDA and AVGO?
uPI Semiconductor's Scaled Net Operating Assets of 0.13 can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Scaled Net Operating Assets for a Semiconductors company?
A good Scaled Net Operating Assets depends on the Semiconductors industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on uPI Semiconductor and its competitors. uPI Semiconductor's current Scaled Net Operating Assets is 0.13. 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 Modestly Undervalued. The stock's GF Value™ is NT$225.41, compared to a current price of NT$196.50 — trading 12.8% below its estimated fair value. The current Scaled Net Operating Assets is 0.13. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For uPI Semiconductor (TPE:6719), the current Scaled Net Operating Assets is 0.13 as of Jun. 2026. 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 undervalued. The current stock price of NT$196.50 is trading 12.8% below its estimated GF Value™ of NT$225.41. GuruFocus considers uPI Semiconductor to be Modestly Undervalued.

Key valuation signals for TPE:6719:

  • Scaled Net Operating Assets: 0.13
  • GF Value™: NT$225.41 vs. price of NT$196.50 (12.8% below 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

Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$196.50
Price
NT$225.41
GF Value