UPC Technology (TPE:1313) Tax Rate %: 40.74% (As of Mar. 2026)

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TPE:1313 UPC Technology Corp TPE:1313
60 GF Score
Price NT$11.75
GF Value NT$9.67
Valuation Modestly Overvalued
! 6 Warning Signs
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What is UPC Technology Tax Rate %?

UPC Technology TPE:1313 -1.67% 60 Tax Rate % is 40.74% as of Mar. 2026. GuruFocus rates TPE:1313 with a GF Score™ of 60/100 and a GF Value™ of NT$9.67 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. UPC Technology's Tax Expense for the three months ended in Mar. 2026 was NT$70 Mil. UPC Technology's Pre-Tax Income for the three months ended in Mar. 2026 was NT$173 Mil. Therefore, UPC Technology's Tax Rate % for the quarter that ended in Mar. 2026 was 40.74%.

UPC Technology Tax Rate % Related Terms

UPC Technology Tax Rate % Historical Data

* Premium members only.

The historical data trend for UPC Technology's Tax Rate % 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 Rate % Chart

UPC Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 22.44 28.22 -80.68 12.15 -25.34

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 Rate % 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 4.62 29.53 -57.67 -49.13 40.74
TPE:1313
60GF Score
UPC Technology Corp TPE:1313
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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UPC Technology Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

UPC Technology's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=314.122/-1239.411
=-25.34 %

UPC Technology's Tax Rate % for the quarter that ended in Mar. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Mar. 2026 )/Pre-Tax Income (Q: Mar. 2026 )
=70.351/172.691
=40.74 %

* 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 Rate % →
What does a Tax Rate % of 40.74% mean?
UPC Technology (TPE:1313) has a Tax Rate % of 40.74% as of Mar. 2026.
Is UPC Technology's Tax Rate % too high?
UPC Technology's current Tax Rate % is 40.74%. Overall, UPC Technology has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UPC Technology's Tax Rate % compare to LIN and SHW?
UPC Technology's Tax Rate % of 40.74% 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 Rate % for a Chemicals company?
A good Tax Rate % depends on the Chemicals industry context. However, Tax Rate % 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 Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. UPC Technology's current Tax Rate % is 40.74%. 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$9.67, compared to a current price of NT$11.75 — trading 21.5% above its estimated fair value. The current Tax Rate % is 40.74%. UPC Technology's overall GF Score™ is 60/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For UPC Technology (TPE:1313), the current Tax Rate % is 40.74% 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$11.75 is trading 21.5% above its estimated GF Value™ of NT$9.67. GuruFocus considers UPC Technology to be Modestly Overvalued.

Key valuation signals for TPE:1313:

  • Tax Rate %: 40.74%
  • GF Value™: NT$9.67 vs. price of NT$11.75 (21.5% above fair value)
  • GF Score™: 60/100 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.
60GF Score

Get the complete analysis for TPE:1313

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

NT$11.75
Price
NT$9.67
GF Value