Acula Technology Corp. AI Stock Analysis
Acula Technology Corp. (3434) AI Stock Analysis
Acula Technology Corp.
(TPEx:3434)
Acula Technology scores poorly overall, driven primarily by weak financial performance: falling revenue, a two-thirds decline in net income, margin compression, a 3.1% return on equity, and a second consecutive year of negative free cash flow (-NT$57.7M) with operating cash flow covering only a fraction of reported profit. A de-risked balance sheet — leverage at a six-year low of 0.25x and a strong equity cushion — limits downside risk but is not yet producing returns. Technicals reinforce the caution, with the price below all key moving averages and negative MACD, though near-oversold RSI and Stochastic readings hint at possible short-term stabilization. A high 73.8x P/E leaves little valuation support, partially offset by an attractive 4.14% dividend yield. The investment case depends on the current capital spending cycle translating into revenue and margin recovery.
Acula Technology Corp. (3434) vs. SPDR S&P 500 ETF (SPY)
- Market Cap
- TWD 1.03B
- Dividend Yield
- 4.11%
- Average Volume (3M)
- 114.33K
- Price to Earnings (P/E)
- 74.3
- Beta (1Y)
- -0.01
- Revenue Growth
- -18.46%
- EPS Growth
- -26.62%
- Country
- TW
- Employees
- 120
- Sector
- General
- Sector Strength
- 55
- Industry
- Computer Hardware
Acula Technology Corp. Business Overview & Revenue Model
Company Description
ACULA Technology Corp., headquartered in Taoyuan City, Taiwan, specializes in delivering comprehensive video solutions and services. The company's diverse product portfolio encompasses various display technologies, including touch computers and monit...
Acula Technology Corp. Financial Statement Overview
Summary
A conservative balance sheet is the only real strength: equity rose to NT$502.6M, debt fell to NT$127.1M and leverage hit a six-year low of 0.25x, with equity funding roughly 72% of assets. That is outweighed by deteriorating earnings and cash generation. Revenue slipped again to NT$691.3M, net income fell about two-thirds to NT$15.7M, operating margin compressed to 4.1% from 8.3%, and ROE collapsed to 3.1%. Operating cash flow was barely positive at NT$4.1M (only ~26% of net income), and free cash flow was negative NT$57.7M for a second straight year of heavy capex-driven burn. Financial risk is low, but profitability and cash conversion are poor.
Income Statement
38NegativeBalance Sheet
66PositiveCash Flow
24Negative| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 550.73M | 691.33M | 728.09M | 627.81M | 764.80M | 798.99M |
| Gross Profit | 101.59M | 131.77M | 148.14M | 107.81M | 132.01M | 120.57M |
| EBITDA | 10.85M | 35.34M | 66.82M | 27.60M | 61.01M | 30.85M |
| Net Income | 13.38M | 15.71M | 46.73M | 14.90M | 40.30M | 18.64M |
Balance Sheet | ||||||
| Total Assets | 713.29M | 701.67M | 719.18M | 476.61M | 550.37M | 538.52M |
| Cash, Cash Equivalents and Short-Term Investments | 128.50M | 113.84M | 118.71M | 104.06M | 148.09M | 67.95M |
| Total Debt | 113.35M | 127.09M | 219.25M | 93.90M | 178.33M | 178.84M |
| Total Liabilities | 247.18M | 199.05M | 373.13M | 173.29M | 253.64M | 279.56M |
| Stockholders Equity | 466.10M | 502.62M | 346.05M | 303.32M | 296.72M | 258.96M |
Cash Flow | ||||||
| Free Cash Flow | 36.87M | -57.66M | -125.36M | 31.47M | 70.74M | -3.60M |
| Operating Cash Flow | 82.35M | 4.08M | -1.98M | 35.81M | 76.97M | 636.00K |
| Investing Cash Flow | -15.64M | -63.32M | -128.45M | -3.74M | -5.13M | -5.46M |
| Financing Cash Flow | -78.84M | 49.59M | 145.01M | -80.63M | 8.22M | -11.68M |
Acula Technology Corp. Peers Comparison
Overall Rating
TW:641857Neutral
TW:346542Neutral- TW:343442Neutral
TW:354137Underperform
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| TW:6418 | 57Neutral | TWD 1.25B | 95.16 | ― | 1.05% | 6.54% | -63.74% |
| Sector * | 55Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% |
| TW:3465 | 42Neutral | TWD 1.19B | -23.67 | ― | 3.48% | 2.48% | -216.17% |
| TW:3434 | 42Neutral | TWD 1.04B | 74.32 | ― | 4.11% | -18.46% | -26.62% |
| TW:3541 | 37Underperform | TWD 1.25B | 70.26 | ― | ― | 0.16% | ― |
* General Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| TW:3434 | Acula Technology Corp. | 29.20 | -3.63 | -11.06% | |
| TW:3465 | New Advanced Electronics Technologies Co., Ltd. | 28.20 | -15.35 | -35.25% | |
| TW:3541 | Cypress Technology Co. Ltd. | 22.30 | -1.25 | -5.31% | |
| TW:6407 | Mutual-Tek Industries Co., Ltd. | 15.20 | -2.53 | -14.26% | |
| TW:6418 | Y-S Electronic Co., Ltd. | 36.30 | -11.82 | -24.56% | |
| TW:6833 | T-Conn Precision Corporation | 17.50 | -6.23 | -26.26% |
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.
Date of analysis: Nov 09, 2026