Acula Technology (3434) — Cash Flow Quality Index

Latest as of December 2025: 2.57x

Acula Technology (3434) has a Cash Flow Quality Index of 2.57x as of December 2025. Operating cash flow of NT$14.68 Million exceeds net income of NT$5.70 Million, indicating high earnings quality where cash backs reported profits. Also explore Acula Technology total assets for the complete picture of this company's asset base.

Cash Flow Quality Index

2.57x
Operating CF / Net Income

Operating Cash Flow

NT$14.68 Million
TWD

Net Income

NT$5.70 Million
TWD

Data as of

Dec 2025
Most recent filing

Acula Technology Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Acula Technology across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Acula Technology (3434) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Acula Technology (2017–2025)

Year-by-year earnings quality comparison for Acula Technology. For live market cap and the full company financial profile, see Acula Technology (3434) market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.26x NT$4.08 Million NT$15.71 Million ▲ +712.1%
2024 -0.04x NT$-1.98 Million NT$46.73 Million ▼ -101.8%
2023 2.40x NT$35.81 Million NT$14.90 Million ▲ +25.9%
2022 1.91x NT$76.97 Million NT$40.30 Million ▲ +5496.0%
2021 0.03x NT$636.00K NT$18.64 Million ▼ -98.2%
2019 1.91x NT$36.09 Million NT$18.94 Million ▼ -68.0%
2018 5.95x NT$44.16 Million NT$7.43 Million ▲ +110.0%
2017 -59.43x NT$-59.84 Million NT$1.01 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.