Acula Technology (3434) — Financial Flexibility Index

Latest as of March 2026: 0.22x

Acula Technology (3434) has a Financial Flexibility Index of 0.22x as of March 2026. Free cash flow of NT$41.21 Million (operating CF NT$37.77 Million minus capex NT$3.44 Million) represents 0% of total liabilities (NT$191.01 Million). Check 3434 cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.22x
Free Cash Flow / Total Liabilities

Free Cash Flow

NT$41.21 Million
Operating CF − Capex

Total Liabilities

NT$191.01 Million
TWD

Capital Expenditures

NT$3.44 Million
TWD

Acula Technology Financial Flexibility Index (2017–2025)

Historical Financial Flexibility Index trend for Acula Technology across 9 annual periods. For the full cash flow conversion analysis, see how efficiently does Acula Technology generate cash.

Annual Financial Flexibility Index for Acula Technology (2017–2025)

Year-by-year free cash flow to debt coverage for Acula Technology. Explore 3434 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

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
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities