Acula Technology (3434) — Defensive Interval Ratio
Acula Technology (3434) has a Defensive Interval Ratio of 514 days as of December 2025. Defensive assets of NT$171.79 Million (cash NT$-, short-term investments NT$23.64 Million, receivables NT$148.15 Million) cover 514 days of daily cash needs of NT$333.93K/day. See Acula Technology current assets vs equity to evaluate short-term liquidity relative to the company's equity base.
Defensive Interval Ratio
Defensive Assets
Daily Cash Need
Current Liabilities
Acula Technology Defensive Interval Ratio (2017–2025)
This chart shows how Acula Technology's Defensive Interval Ratio has evolved across 9 annual periods from 2017 to 2025. As of December 2025, the ratio stands at 514 days, meaning defensive assets of NT$171.79 Million can fund 514 days of operations without new revenue. See Acula Technology (3434) balance sheet quality index to measure how much of total assets are equity-financed.
Annual Defensive Interval Ratio for Acula Technology (2017–2025)
The table below presents the year-by-year Defensive Interval Ratio for Acula Technology from 2017 to 2025, covering 9 annual filings. Each row shows defensive assets, daily cash need, the DIR in days, and the change in days compared to the prior year. For live market cap and the full company financial profile, see Acula Technology stock valuation.
| Year | DIR (days) | Defensive Assets (TWD) | Daily Cash Need | Cash | ST Investments | Change (days) |
|---|---|---|---|---|---|---|
| 2025 | 514 days | NT$171.79 Million | NT$333.93K/day | NT$- | NT$23.64 Million | ▲ +251 days |
| 2024 | 263 days | NT$186.58 Million | NT$709.02K/day | NT$- | NT$18.91 Million | ▼ -22 days |
| 2023 | 285 days | NT$127.06 Million | NT$445.19K/day | NT$- | NT$18.90 Million | ▲ +109 days |
| 2022 | 177 days | NT$114.76 Million | NT$649.87K/day | NT$- | NT$14.29 Million | ▼ -79 days |
| 2021 | 256 days | NT$181.71 Million | NT$710.93K/day | NT$- | NT$14.27 Million | ▲ +10 days |
| 2020 | 245 days | NT$169.82 Million | NT$692.34K/day | NT$- | NT$13.27 Million | ▼ -13 days |
| 2019 | 259 days | NT$165.67 Million | NT$640.78K/day | NT$- | NT$11.27 Million | ▼ -14 days |
| 2018 | 273 days | NT$193.24 Million | NT$708.95K/day | NT$- | NT$- | ▲ +51 days |
| 2017 | 221 days | NT$176.60 Million | NT$797.49K/day | NT$- | NT$- | — |