Acula Technology (3434) — Cash Flow Quality Index
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. Explore Acula Technology operating cash flow efficiency to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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 3434 cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.
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 3434 market cap overview.
| 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 | — |