Acula Technology (3434) — Financial Flexibility Index
Acula Technology (3434) has a Financial Flexibility Index of 0.14x as of December 2025. Free cash flow of NT$26.89 Million (operating CF NT$14.68 Million minus capex NT$12.21 Million) represents 0% of total liabilities (NT$199.05 Million). Check Acula Technology PP&E and investment ratio to assess the company's strategic physical and investment asset allocation.
Financial Flexibility Index
Free Cash Flow
Total Liabilities
Capital Expenditures
Acula Technology Financial Flexibility Index (2017–2025)
Historical Financial Flexibility Index trend for Acula Technology across 9 annual periods. See working capital to net assets of Acula Technology to evaluate short-term liquidity relative to the company's equity base.
Annual Financial Flexibility Index for Acula Technology (2017–2025)
Year-by-year free cash flow to debt coverage for Acula Technology. For the full company profile including market capitalisation, see Acula Technology (3434) market capitalisation.
| Year | Flexibility Index | Free Cash Flow (TWD) | Operating CF | Total Liabilities | YoY Change |
|---|---|---|---|---|---|
| 2025 | 0.33x | NT$65.82 Million | NT$4.08 Million | NT$199.05 Million | ▲ +1.6% |
| 2024 | 0.33x | NT$121.39 Million | NT$-1.98 Million | NT$373.13 Million | ▲ +40.4% |
| 2023 | 0.23x | NT$40.15 Million | NT$35.81 Million | NT$173.29 Million | ▼ -29.4% |
| 2022 | 0.33x | NT$83.20 Million | NT$76.97 Million | NT$253.64 Million | ▲ +2099.5% |
| 2021 | 0.01x | NT$4.17 Million | NT$636.00K | NT$279.56 Million | ▲ +135.8% |
| 2020 | -0.04x | NT$-11.37 Million | NT$-15.02 Million | NT$273.20 Million | ▼ -127.8% |
| 2019 | 0.15x | NT$38.04 Million | NT$36.09 Million | NT$253.90 Million | ▼ -13.0% |
| 2018 | 0.17x | NT$47.77 Million | NT$44.16 Million | NT$277.36 Million | ▲ +193.8% |
| 2017 | -0.18x | NT$-56.96 Million | NT$-59.84 Million | NT$310.14 Million | — |