Acula Technology Corp.(TW:3434)
NT$28.75-0.45 (-1.54%)
TW:3434
Acula Technology Corp. financials statements
NT$28.75
At close:-0.45 (-1.54%)
Acula Technology Corp. (3434) Ratios
Acula Technology Corp. Ratios
TW:3434's free cash flow for Q2 2026 was NT$-6.28M. For the 2026 fiscal year, TW:3434's free cash flow was decreased by NT$-3.70M and operating cash flow was NT$-2.58M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.65 | 1.99 | 2.37 | 1.94 | 1.73 |
| Quick Ratio | 2.34 | 1.24 | 1.37 | 1.08 | 0.97 |
| Cash Ratio | 0.74 | 0.39 | 0.52 | 0.56 | 0.21 |
| Solvency Ratio | 0.11 | 0.14 | 0.12 | 0.18 | 0.08 |
| Operating Cash Flow Ratio | 0.03 | -0.01 | 0.22 | 0.32 | 0.00 |
| Short-Term Operating Cash Flow Coverage | 0.08 | -0.02 | 0.39 | 0.57 | 0.01 |
| Net Current Asset Value | NT$ 245.81M | NT$ 142.34M | NT$ 212.47M | NT$ 206.34M | NT$ 169.54M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.18 | 0.30 | 0.20 | 0.32 | 0.33 |
| Debt-to-Equity Ratio | 0.25 | 0.63 | 0.31 | 0.60 | 0.69 |
| Debt-to-Capital Ratio | 0.20 | 0.39 | 0.24 | 0.38 | 0.41 |
| Long-Term Debt-to-Capital Ratio | 0.13 | 0.25 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.40 | 2.08 | 1.57 | 1.85 | 2.08 |
| Debt Service Coverage Ratio | 0.59 | 0.52 | 0.25 | 0.35 | 0.21 |
| Interest Coverage Ratio | 7.33 | 27.88 | 8.20 | 22.04 | 13.64 |
| Debt to Market Cap | 0.13 | 0.30 | 0.13 | 0.26 | 0.32 |
| Interest Debt Per Share | 3.92 | 7.88 | 3.53 | 6.68 | 6.67 |
| Net Debt to EBITDA | 1.04 | 1.79 | 0.32 | 0.73 | 4.06 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.06% | 20.35% | 17.17% | 17.26% | 15.09% |
| EBIT Margin | 4.12% | 8.30% | 3.37% | 7.17% | 3.19% |
| EBITDA Margin | 5.11% | 9.18% | 4.40% | 7.98% | 3.86% |
| Operating Profit Margin | 4.12% | 5.79% | 2.55% | 7.30% | 3.23% |
| Pretax Profit Margin | 2.76% | 8.09% | 3.06% | 6.84% | 2.95% |
| Net Profit Margin | 2.27% | 6.42% | 2.37% | 5.27% | 2.33% |
| Continuous Operations Profit Margin | 2.27% | 6.42% | 2.37% | 5.27% | 2.33% |
| Net Income Per EBT | 82.35% | 79.30% | 77.56% | 77.07% | 79.08% |
| EBT Per EBIT | 67.06% | 139.88% | 119.96% | 93.65% | 91.35% |
| Return on Assets (ROA) | 2.24% | 6.50% | 3.13% | 7.32% | 3.46% |
| Return on Equity (ROE) | 3.13% | 13.50% | 4.91% | 13.58% | 7.20% |
| Return on Capital Employed (ROCE) | 4.91% | 9.15% | 5.10% | 17.83% | 9.25% |
| Return on Invested Capital (ROIC) | 3.72% | 5.91% | 3.05% | 9.54% | 5.08% |
| Return on Tangible Assets | 2.24% | 6.51% | 3.13% | 7.33% | 3.47% |
| Earnings Yield | 1.56% | 6.34% | 2.06% | 7.82% | 5.01% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.65 | 4.23 | 5.70 | 7.43 | 4.61 |
| Payables Turnover | 15.61 | 6.42 | 14.02 | 39.12 | 15.88 |
| Inventory Turnover | 3.51 | 2.99 | 3.19 | 3.12 | 3.45 |
| Fixed Asset Turnover | 2.88 | 3.95 | 9.44 | 11.41 | 12.12 |
| Asset Turnover | 0.99 | 1.01 | 1.32 | 1.39 | 1.48 |
| Working Capital Turnover Ratio | 2.39 | 3.03 | 2.81 | 3.71 | 4.45 |
| Cash Conversion Cycle | 159.12 | 151.84 | 152.29 | 156.69 | 161.97 |
| Days of Sales Outstanding | 78.49 | 86.39 | 64.04 | 49.12 | 79.14 |
| Days of Inventory Outstanding | 104.01 | 122.27 | 114.28 | 116.90 | 105.82 |
| Days of Payables Outstanding | 23.39 | 56.81 | 26.03 | 9.33 | 22.98 |
| Operating Cycle | 182.50 | 208.65 | 178.32 | 166.02 | 184.96 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.12 | -0.07 | 1.32 | 2.84 | 0.02 |
| Free Cash Flow Per Share | -1.72 | -4.47 | 1.16 | 2.61 | -0.13 |
| Dividend Paid and CapEx Coverage Ratio | 0.05 | -0.02 | 2.83 | 7.15 | 0.15 |
| Capital Expenditure Coverage Ratio | 0.07 | -0.02 | 8.25 | 12.35 | 0.15 |
| Operating Cash Flow Coverage Ratio | 0.03 | -0.01 | 0.38 | 0.43 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.01 | -0.00 | 0.06 | 0.10 | 0.00 |
| Free Cash Flow Yield | -5.73% | -17.01% | 4.34% | 13.72% | -0.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 64.04 | 15.74 | 48.49 | 12.78 | 20.22 |
| Price-to-Sales (P/S) Ratio | 1.46 | 1.01 | 1.15 | 0.67 | 0.47 |
| Price-to-Book (P/B) Ratio | 2.00 | 2.13 | 2.39 | 1.74 | 1.44 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -17.45 | -5.88 | 23.02 | 7.29 | -103.43 |
| Price-to-Operating Cash Flow Ratio | 246.58 | -371.59 | 20.23 | 6.70 | 585.46 |
| Price-to-Earnings Growth (PEG) Ratio | -0.89 | 0.08 | -0.77 | 0.11 | -0.07 |
| Enterprise Value Multiple | 29.52 | 12.82 | 26.57 | 9.18 | 16.13 |
| Enterprise Value | 1.04B | 856.30M | 733.29M | 560.12M | 497.51M |
| EV to EBITDA | 29.52 | 12.82 | 26.57 | 9.18 | 16.13 |
| EV to Sales | 1.51 | 1.18 | 1.17 | 0.73 | 0.62 |
| EV to Free Cash Flow | -18.09 | -6.83 | 23.30 | 7.92 | -138.20 |
| EV to Operating Cash Flow | 255.62 | -431.82 | 20.48 | 7.28 | 782.25 |
| Tangible Book Value Per Share | 15.02 | 12.31 | 11.12 | 10.93 | 9.53 |
| Shareholders’ Equity Per Share | 15.03 | 12.35 | 11.17 | 10.96 | 9.56 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.21 | 0.22 | 0.23 | 0.21 |
| Revenue Per Share | 20.68 | 25.98 | 23.11 | 28.24 | 29.50 |
| Net Income Per Share | 0.47 | 1.67 | 0.55 | 1.49 | 0.69 |
| Tax Burden | 0.82 | 0.79 | 0.78 | 0.77 | 0.79 |
| Interest Burden | 0.67 | 0.98 | 0.91 | 0.95 | 0.93 |
| Research & Development to Revenue | 0.05 | 0.05 | 0.06 | 0.05 | 0.05 |
| SG&A to Revenue | 0.10 | 0.10 | 0.09 | 0.08 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.21 | -0.03 | 2.40 | 1.91 | 0.03 |
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