Acula Technology (3434) — Cash Flow Quality Index
Acula Technology (3434) has a Cash Flow Quality Index of 13.51x as of March 2026. Operating cash flow of NT$37.77 Million exceeds net income of NT$2.79 Million, indicating high earnings quality where cash backs reported profits. Explore 3434 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see Acula Technology cash conversion from operations.
Annual Cash Flow Quality Index for Acula Technology (2017–2025)
Year-by-year earnings quality comparison for 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 | — |