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.
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.
Universal Textile CoTPE:1445 +1.75%51 WACC % is 3.31% as of Jul. 15, 2026, which is 33% below its 10-year median of 4.96. GuruFocus rates TPE:1445 with a GF Score™ of 51/100 and a GF Value™ of NT$11.00 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,080 Manufacturing - Apparel & Accessories companies, Universal Textile Co ranks better than 88.15% on this metric.
As of today (2026-07-15), Universal Textile Co's weighted average cost of capital is 3.31%%. Universal Textile Co's ROIC % is -2.79% (calculated using TTM income statement data).
Universal Textile Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.
For a comprehensive WACC calculation, please access the WACC Calculator.
Universal Textile Co (TPE:1445) WACC % Explanation
Because it costs money to raise capital. A firm that generates higher ROIC % than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.
As of today, Universal Textile Co's weighted average cost of capital is 3.31%%. Universal Textile Co's ROIC % is -2.79% (calculated using TTM income statement data).
Universal Textile Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.
Be Aware
1. GuruFocus uses book value of debt (D) to do the calculation. It is simplified by adding latest one-year quarterly average Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation together.
For companies that report quarterly, GuruFocus combines all of the most recent year's quarterly debt data from the beginning of the year to the year-end and calculates the average.
For companies that report semi-annually, GuruFocus combines all of the most recent year's semi-annual debt data from the start of the year to the year-end and calculates the average.
For companies that report annually, GuruFocus combines the beginning and ending annual debt data from the most recent year and then calculates the average.
2. The WACC formula discussed above does not include Preferred Stock. Please adjust if preferred stock is considered.
3. (Expected Return of the Market - Risk-Free Rate of Return) is also called market premium. GuruFocus requires market premium to be 6%.
4. GuruFocus uses the latest TTM Interest Expense divided by the latest one-year quarterly average debt to get the simplified cost of debt.
* 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.
For the Textile Manufacturing subindustry, Universal Textile Co's WACC %, along with its competitors' market caps and WACC % 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.
Universal Textile Co WACC % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Universal Textile Co's WACC % distribution charts can be found below:
* The bar in red indicates where Universal Textile Co's WACC % falls into.
The weighted average cost of capital (WACC) is the rate that a company is expected to pay on average to all its security holders to finance its assets. The WACC is commonly referred to as the firm's cost of capital. Generally speaking, a company's assets are financed by debt and equity. WACC is the average of the costs of these sources of financing, each of which is weighted by its respective use in the given situation. By taking a weighted average, we can see how much interest the company has to pay for every dollar it finances.
WACC
=
E
/
(E + D)
*
Cost of Equity
+
D
/
(E + D)
*
Cost of Debt
*
(1 - Tax Rate)
1. Weights:
Generally speaking, a company's assets are financed by debt and equity. We need to calculate the weight of equity and the weight of debt.
The market value of equity (E) is also called "Market Cap". As of today, Universal Textile Co's market capitalization (E) is NT$1522.259 Mil.
The market value of debt is typically difficult to calculate, therefore, GuruFocus uses book value of debt (D) to do the calculation. It is simplified by adding the latest one-year quarterly average Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation together. As of Dec. 2025, Universal Textile Co's latest one-year quarterly average Book Value of Debt (D) is NT$1344.4292 Mil.
a) weight of equity = E / (E + D) = 1522.259 / (1522.259 + 1344.4292) = 0.531
b) weight of debt = D / (E + D) = 1344.4292 / (1522.259 + 1344.4292) = 0.469
2. Cost of Equity:
GuruFocus uses Capital Asset Pricing Model (CAPM) to calculate the required rate of return. The formula is:
Cost of Equity = Risk-Free Rate of Return + Beta of Asset * (Expected Return of the Market - Risk-Free Rate of Return)
a) GuruFocus uses 10-Year Treasury Constant Maturity Rate as the risk-free rate. It is updated daily. The current risk-free rate is 4.551%. Please go to Economic Indicators page for more information. Please note that we use the 10-Year Treasury Constant Maturity Rate of the country/region where the company is headquartered. If the data for that country/region is not available, then we will use the 10-Year Treasury Constant Maturity Rate of the United States as default.
b) Beta is the sensitivity of the expected excess asset returns to the expected excess market returns. Universal Textile Co's beta is 0.2414.
c) (Expected Return of the Market - Risk-Free Rate of Return) is also called market premium. GuruFocus requires market premium to be 6%.
Cost of Equity = 4.551% + 0.2414 * 6% = 5.9994%
3. Cost of Debt:
GuruFocus uses latest TTM Interest Expense divided by the latest one-year quarterly average debt to get the simplified cost of debt.
As of Dec. 2025, Universal Textile Co's interest expense (positive number) was NT$3.651 Mil. Its total Book Value of Debt (D) is NT$1344.4292 Mil.
Cost of Debt = 3.651 / 1344.4292 = 0.2716%.
4. Multiply by one minus TTM Tax Rate:
GuruFocus uses the most recent TTM Tax Expense divided by the most recent TTM Pre-Tax Income to calculate the tax rate. The calculated TTM tax rate is limited to between 0% and 100%. If the calculated tax rate is higher than 100%, it is set to 100%. If the calculated tax rate is less than 0%, it is set to 0%.
The latest calculated TTM Tax Rate = 29.653 / -83.569 = -35.48%, which is less than 0%. Therefore it's set to 0%.
Universal Textile Co's Weighted Average Cost Of Capital (WACC) for Today is calculated as:
WACC
=
E / (E + D)
*
Cost of Equity
+
D / (E + D)
*
Cost of Debt
*
(1 - Tax Rate)
=
0.531
*
5.9994%
+
0.469
*
0.2716%
*
(1 - 0%)
=
3.31%
* 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.
Universal Textile Co (TPE:1445) has a WACC % of 3.31% as of Jul. 15, 2026. The weighted average cost of capital (WACC) is the average rate a company pays to finance assets. View historical data on Universal Textile Co and its competitors. This is 33% below median its historical median of 4.96. Over the past decade, Universal Textile Co's WACC % has ranged from 3.27 to 6.70. According to the industry distribution chart, Universal Textile Co ranks #128 out of 1080 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 11.9%.
Is Universal Textile Co's WACC % too high?
Universal Textile Co's current WACC % of 3.31% is 33% below median its 10-year median of 4.96. Over the past 10 years, this metric has ranged from a low of 3.27 to a high of 6.70. The Manufacturing - Apparel & Accessories industry median WACC % is 8.56. Universal Textile Co's value of 3.31% is 61.3% below this industry median. Based on the distribution chart, Universal Textile Co ranks #128 out of 1080 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Universal Textile Co has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Universal Textile Co's WACC % compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Universal Textile Co ranks #128 out of 1080 companies for WACC %. This places Universal Textile Co in the top 12% of its industry — outperforming the majority of peers. The industry median WACC % is 8.56. Universal Textile Co's value of 3.31% is 61.3% below this benchmark. Historically, Universal Textile Co's own WACC % has ranged from 3.27 to 6.70 over the past decade. While the company's 10-year median is 4.96 vs. the industry median of 8.56, Universal Textile Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good WACC % for a Manufacturing - Apparel & Accessories company?
The median WACC % among Manufacturing - Apparel & Accessories companies is 8.56, based on 1,080 companies in the industry. Companies in the top quartile (top 25%) have a WACC % significantly above this median, while those in the bottom quartile fall well below. However, WACC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Universal Textile Co's current WACC % of 3.31% is 61.3% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high WACC % mean?
A high WACC % can signal that a stock is expensive relative to its fundamentals. The weighted average cost of capital (WACC) is the average rate a company pays to finance assets. View historical data on Universal Textile Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median WACC % is 8.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Textile Co's current WACC % is 3.31%, which is 33% below median its own 10-year median of 4.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Textile Co stock overvalued right now?
Based on GuruFocus' analysis, Universal Textile Co (TPE:1445) is currently considered Fairly Valued. The stock's GF Value™ is NT$11.00, compared to a current price of NT$11.65 — trading 5.9% above its estimated fair value. The current WACC % is 3.31%, which is 33% below median its 10-year median of 4.96 and 61.3% below the Manufacturing - Apparel & Accessories industry median of 8.56. Universal Textile Co's overall GF Score™ is 51/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is WACC % calculated?
WACC % is calculated from a company's financial statements. For Universal Textile Co (TPE:1445), the current WACC % is 3.31% as of Jul. 15, 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 Universal Textile Co (TPE:1445) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Textile Co stock appears to be overvalued.
The current stock price of NT$11.65 is trading 5.9% above its estimated GF Value™ of NT$11.00.
GuruFocus considers Universal Textile Co to be Fairly Valued.
Key valuation signals for TPE:1445:
WACC %: 3.31% (33% below median its 10-year median of 4.96)
GF Value™: NT$11.00 vs. price of NT$11.65 (5.9% above fair value)
Industry Position: 61.3% below the Manufacturing - Apparel & Accessories median (#128 of 1080)
No single metric tells the full story. See the TPE:1445 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Textile Co Ltd is engaged in the production and sales of various processed yarns and synthetic fiber fabrics. Its products include fashion fabrics (woven and knitted), suit fabrics, women's clothing fabrics, uniform fabrics, shirt fabrics, coat fabrics, classic series, classic floral yarn series, and functional fabrics, including moisture-wicking, fit, and coating fabrics. Its segments are: the textile segment and the textured yarn segment. The textile segment generates maximum revenue, mainly including polyester filament fabrics, T/R mixed weave fabrics, and elastic fabrics, which are used as filament suit fabrics, women's thin fabrics, and various finishing fabrics. The textured yarn segment mainly includes polyester processed yarn.
51GF Score
Get the complete analysis for TPE:1445
WACC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:1445 has been successfully added to your 
