Acula Technology Cash Flow Quality Index
Acula Technology cash flow quality index. Acula Technology (3434) has a Cash Flow Quality Index of -0.73x as of June 2026. Operating cash flow of NT$-2.58 Million is below net income of NT$3.55 Million, suggesting accrual-heavy earnings not yet converted to cash. See financial flexibility index of Acula Technology to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Acula Technology (2017–2025)
Cash flow quality index of Acula Technology from 2017 to 2025. Historical Cash Flow Quality Index for Acula Technology across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 3434 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Acula Technology Cash Flow Quality Index by Year (2017–2025)
Acula Technology cash flow quality index by year from 2017 to 2025. Year-by-year earnings quality comparison for Acula Technology. For the full cash flow conversion analysis, see cash efficiency ratio of Acula Technology.
| 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 | — |