UPC Technology Corp (1313) - Net Assets

Latest as of September 2025: NT$29.71 Billion TWD ≈ $936.05 Million USD

Based on the latest financial reports, UPC Technology Corp (1313) has net assets worth NT$29.71 Billion TWD (≈ $936.05 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$55.21 Billion ≈ $1.74 Billion USD) and total liabilities (NT$25.50 Billion ≈ $803.26 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check strategic asset allocation of UPC Technology Corp to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric Value
Current Net Assets NT$29.71 Billion
% of Total Assets 53.82%
Annual Growth Rate 4.92%
5-Year Change 18.08%
10-Year Change 63.71%
Growth Volatility 9.87

UPC Technology Corp - Net Assets Trend (2000–2024)

This chart illustrates how UPC Technology Corp's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see UPC Technology Corp (1313) total market value.

Annual Net Assets for UPC Technology Corp (2000–2024)

The table below shows the annual net assets of UPC Technology Corp from 2000 to 2024. Also explore UPC Technology Corp (1313) equity growth momentum to track the company's year-over-year net asset growth rate.

Year Net Assets Change
2024-12-31 NT$29.47 Billion
≈ $928.33 Million		 -1.94%
2023-12-31 NT$30.05 Billion
≈ $946.73 Million		 +15.10%
2022-12-31 NT$26.11 Billion
≈ $822.49 Million		 -12.68%
2021-12-31 NT$29.90 Billion
≈ $941.91 Million		 +19.80%
2020-12-31 NT$24.95 Billion
≈ $786.21 Million		 +21.31%
2019-12-31 NT$20.57 Billion
≈ $648.12 Million		 +4.03%
2018-12-31 NT$19.77 Billion
≈ $622.99 Million		 -7.01%
2017-12-31 NT$21.26 Billion
≈ $669.93 Million		 +15.51%
2016-12-31 NT$18.41 Billion
≈ $579.97 Million		 +2.28%
2015-12-31 NT$18.00 Billion
≈ $567.04 Million		 -4.40%
2014-12-31 NT$18.83 Billion
≈ $593.16 Million		 -0.90%
2013-12-31 NT$19.00 Billion
≈ $598.53 Million		 +5.29%
2012-12-31 NT$18.04 Billion
≈ $568.47 Million		 +3.45%
2011-12-31 NT$17.44 Billion
≈ $549.51 Million		 -7.04%
2010-12-31 NT$18.76 Billion
≈ $591.15 Million		 +22.43%
2009-12-31 NT$15.33 Billion
≈ $482.83 Million		 +13.89%
2008-12-31 NT$13.46 Billion
≈ $423.96 Million		 -7.96%
2007-12-31 NT$14.62 Billion
≈ $460.63 Million		 +12.16%
2006-12-31 NT$13.04 Billion
≈ $410.69 Million		 +18.43%
2005-12-31 NT$11.01 Billion
≈ $346.78 Million		 +5.77%
2004-12-31 NT$10.41 Billion
≈ $327.87 Million		 +7.96%
2003-12-31 NT$9.64 Billion
≈ $303.70 Million		 +3.31%
2002-12-31 NT$9.33 Billion
≈ $293.98 Million		 -2.76%
2001-12-31 NT$9.60 Billion
≈ $302.34 Million		 +3.12%
2000-12-31 NT$9.31 Billion
≈ $293.18 Million		 --

Equity Component Analysis

This analysis shows how different components contribute to UPC Technology Corp's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

  • Retained earnings have decreased by 436.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Other Components NT$30.41 Billion 103.22%
Total Equity NT$29.47 Billion 100.00%

UPC Technology Corp Competitors by Market Cap

The table below lists competitors of UPC Technology Corp ranked by their market capitalization.

Company Market Cap
Bestore Co Ltd
SHG:603719
 $513.65 Million
Capital Bancorp
NASDAQ:CBNK
 $513.84 Million
Sunrise Energy Metals Ltd
AU:SRL
 $513.85 Million
Linkage Software Co Ltd
SHG:688588
 $513.93 Million
Penyao Environmental Protection Co Ltd Class A
SHE:300664
 $513.48 Million
Chin-Poon Industrial Co Ltd
TW:2355
 $513.45 Million
Jiangsu Rijiu Optoelectronics Joint
SHE:003015
 $513.29 Million
Comp SA
WAR:CMP
 $513.25 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in UPC Technology Corp's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 30,049,531,000 to 29,465,689,000, a change of -583,842,000 (-1.9%).
  • Net loss of 2,383,855,000 reduced equity.
  • Dividend payments of 265,511,000 reduced retained earnings.
  • New share issuances of 25,228,000 increased equity.
  • Other comprehensive income decreased equity by 14,182,721,000.
  • Other factors increased equity by 16,223,017,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income NT$-2.38 Billion -8.09%
Dividends Paid NT$265.51 Million -0.9%
Share Issuances NT$25.23 Million +0.09%
Other Comprehensive Income NT$-14.18 Billion -48.13%
Other Changes NT$16.22 Billion +55.06%
Total Change NT$- -1.94%

Book Value vs Market Value Analysis

This analysis compares UPC Technology Corp's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

  • Current price-to-book ratio: 0.55x
  • The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
  • The price-to-book ratio has decreased from 1.02x to 0.55x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2006-12-31 NT$12.01 NT$12.25 x
2007-12-31 NT$13.72 NT$12.25 x
2008-12-31 NT$12.93 NT$12.25 x
2009-12-31 NT$14.53 NT$12.25 x
2010-12-31 NT$14.68 NT$12.25 x
2011-12-31 NT$13.16 NT$12.25 x
2012-12-31 NT$13.63 NT$12.25 x
2013-12-31 NT$14.33 NT$12.25 x
2014-12-31 NT$14.31 NT$12.25 x
2015-12-31 NT$13.66 NT$12.25 x
2016-12-31 NT$14.18 NT$12.25 x
2017-12-31 NT$16.43 NT$12.25 x
2018-12-31 NT$15.10 NT$12.25 x
2019-12-31 NT$15.51 NT$12.25 x
2020-12-31 NT$18.90 NT$12.25 x
2021-12-31 NT$22.58 NT$12.25 x
2022-12-31 NT$19.88 NT$12.25 x
2023-12-31 NT$22.76 NT$12.25 x
2024-12-31 NT$22.17 NT$12.25 x

Capital Efficiency Dashboard

This dashboard shows how efficiently UPC Technology Corp utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

  • Current Return on Equity (ROE): -8.09%
  • The company may be facing challenges in efficiently utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: -3.25%
  • • Asset Turnover: 1.28x
  • • Equity Multiplier: 1.94x
  • Recent ROE (-8.09%) is below the historical average (4.84%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2000 2.77% 3.46% 0.44x 1.84x NT$-626.58 Million
2002 5.93% 6.55% 0.57x 1.59x NT$-379.99 Million
2003 4.58% 4.70% 0.61x 1.60x NT$-522.18 Million
2004 8.66% 6.80% 0.75x 1.70x NT$-131.33 Million
2005 6.64% 4.08% 0.85x 1.90x NT$-347.55 Million
2006 14.20% 7.27% 0.95x 2.07x NT$517.15 Million
2007 13.58% 6.04% 1.23x 1.83x NT$515.21 Million
2008 0.37% 0.17% 1.08x 1.99x NT$-1.27 Billion
2009 9.40% 5.55% 0.88x 1.92x NT$-92.02 Million
2010 14.40% 7.38% 1.00x 1.95x NT$822.60 Million
2011 6.06% 2.60% 1.04x 2.24x NT$-685.13 Million
2012 6.72% 2.44% 1.17x 2.35x NT$-590.38 Million
2013 3.16% 1.16% 1.15x 2.38x NT$-1.30 Billion
2014 -1.29% -0.46% 1.22x 2.31x NT$-2.13 Billion
2015 -0.96% -0.40% 1.18x 2.05x NT$-1.97 Billion
2016 5.91% 2.57% 1.16x 1.98x NT$-752.03 Million
2017 11.02% 4.63% 1.12x 2.12x NT$216.02 Million
2018 3.81% 1.23% 1.34x 2.31x NT$-1.22 Billion
2019 -0.68% -0.22% 1.39x 2.20x NT$-2.20 Billion
2020 8.55% 4.11% 1.17x 1.77x NT$-361.15 Million
2021 7.18% 2.62% 1.52x 1.80x NT$-842.21 Million
2022 -4.74% -1.70% 1.44x 1.94x NT$-3.85 Billion
2023 -0.94% -0.39% 1.32x 1.85x NT$-3.29 Billion
2024 -8.09% -3.25% 1.28x 1.94x NT$-5.33 Billion

Industry Comparison

This section compares UPC Technology Corp's net assets metrics with peer companies in the Chemicals industry.

Industry Context

  • Industry: Chemicals
  • Average net assets among peers: $43,563,474,556
  • Average return on equity (ROE) among peers: 3.70%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
UPC Technology Corp (1313) NT$29.71 Billion 2.77% 0.86x $513.63 Million
Taiwan Styrene Monomer Corp (1310) $5.66 Billion -0.68% 0.66x $2.69K
Grand Pacific Petrochemical Corp (1312) $31.12 Billion 13.20% 0.17x $512.51 Million
Grand Pacific Petrochemical Corp Pref (1312A) $36.11 Billion -1.37% 0.70x $12.98 Million
Formosa Chemicals & Fibre Corp (1326) $273.20 Billion 2.60% 0.78x $12.55 Billion
Sesoda Corp (1708) $6.37 Billion -0.45% 1.05x $397.74 Million
Formosan Union Chemical Corp (1709) $7.48 Billion 7.41% 0.49x $589.12 Million
Oriental Union Chemical Corp (1710) $14.53 Billion 14.43% 0.21x $451.77 Million
Ho Tung Chemical Corp (1714) $15.32 Billion -2.58% 2.10x $485.58 Million
Sunko Ink Co Ltd (1721) $2.27 Billion 0.71% 0.80x $128.15 Million

About UPC Technology Corp

TW:1313 Taiwan Chemicals
Market Cap
$513.63 Million
NT$16.30 Billion TWD
Market Cap Rank
#12228 Global
#445 in Taiwan
Share Price
NT$12.25
Change (1 day)
-0.41%
52-Week Range
NT$9.39 - NT$14.30
All Time High
NT$28.83
Categories
Companies in Taiwan Chemicals
About

UPC Technology Corporation, together with its subsidiaries, engages in manufacture and sale of petrochemical products in Taiwan and internationally. The company offers phthalic anhydride; plasticizers; specialty plasticizers, non-phthalate plasticizer, polymeric plasticizer, linear plasticizer, adipate plasticizer, trimellitate plasticizer, bio-based plasticizer, and other specialty plasticiz; po… Read more