UPC Technology (TPE:1313) Tax Provision: NT$-397 Mil (TTM As of Mar. 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:1313 UPC Technology Corp TPE:1313
57 GF Score
Price NT$11.60
GF Value NT$9.69
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is UPC Technology Tax Provision?

UPC Technology TPE:1313 +5.45% 57 Tax Provision is NT$-397 Mil as of Mar. 2026. GuruFocus rates TPE:1313 with a GF Score™ of 57/100 and a GF Value™ of NT$9.69 (Modestly Overvalued). The stock has 6 warning signs investors should review.

UPC Technology's tax provision for the three months ended in Mar. 2026 was NT$-70 Mil. Its tax provision for the trailing twelve months (TTM) ended in Mar. 2026 was NT$-397 Mil.

UPC Technology Tax Provision Historical Data

* Premium members only.

The historical data trend for UPC Technology's Tax Provision 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 Tax Provision Chart

UPC Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Provision
Get a 7-Day Free Trial Premium Member Only Premium Member Only -621.41 486.00 -126.29 329.72 -314.12

UPC Technology Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Tax Provision 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 12.90 61.13 -121.36 -266.79 -70.35
TPE:1313
57GF Score
UPC Technology Corp TPE:1313
Tax Provision is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UPC Technology Tax Provision Calculation

Tax to be paid.

Tax Provision for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-397 Mil.

* 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 Tax Provision →
What does a Tax Provision of NT$-397 Mil mean?
UPC Technology (TPE:1313) has a Tax Provision of NT$-397 Mil as of Mar. 2026. Provision for taxes is the amount of tax the company owes based on pre-tax income. View historical data on UPC Technology and its competitors.
Is UPC Technology's Tax Provision too high?
UPC Technology's current Tax Provision is NT$-397 Mil. Overall, UPC Technology has a GF Score™ of 57/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UPC Technology's Tax Provision compare to LIN and SHW?
UPC Technology's Tax Provision of NT$-397 Mil 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 Tax Provision for a Chemicals company?
A good Tax Provision depends on the Chemicals industry context. However, Tax Provision 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 Tax Provision mean?
A high Tax Provision can signal that a stock is expensive relative to its fundamentals. Provision for taxes is the amount of tax the company owes based on pre-tax income. View historical data on UPC Technology and its competitors. UPC Technology's current Tax Provision is NT$-397 Mil. 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$9.69, compared to a current price of NT$11.60 — trading 19.7% above its estimated fair value. The current Tax Provision is NT$-397 Mil. UPC Technology's overall GF Score™ is 57/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Provision calculated?
Tax Provision is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current Tax Provision is NT$-397 Mil as of Mar. 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 UPC Technology (TPE:1313) Overvalued in 2026?

Based on GuruFocus' analysis, UPC Technology stock appears to be overvalued. The current stock price of NT$11.60 is trading 19.7% above its estimated GF Value™ of NT$9.69. GuruFocus considers UPC Technology to be Modestly Overvalued.

Key valuation signals for TPE:1313:

  • Tax Provision: NT$-397 Mil
  • GF Value™: NT$9.69 vs. price of NT$11.60 (19.7% above fair value)
  • GF Score™: 57/100 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.
57GF Score

Get the complete analysis for TPE:1313

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

NT$11.60
Price
NT$9.69
GF Value