Acula Technology (3434) — Net Asset Quality Index
Acula Technology (3434) has a Net Asset Quality Index of 71.6% as of December 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of NT$701.67 Million minus total liabilities of NT$199.05 Million yields net assets of NT$502.62 Million. A higher index indicates a stronger, lower-leverage balance sheet. Check asset resilience ratio of Acula Technology to evaluate the company's liquid asset resilience ratio.
Quality Index
Net Assets
Total Assets
Total Liabilities
Acula Technology Net Asset Quality Index Over Time (2017–2025)
This chart shows how Acula Technology's Net Asset Quality Index has evolved across 9 annual periods from 2017 to 2025. As of December 2025, the index stands at 71.6%, representing net assets of NT$502.62 Million against total assets of NT$701.67 Million TWD. See 3434 net working capital ratio to evaluate short-term liquidity relative to the company's equity base.
Annual Net Asset Quality Index for Acula Technology (2017–2025)
The table below presents the year-by-year Net Asset Quality Index for Acula Technology from 2017 to 2025, covering 9 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see Acula Technology market capitalisation.
| Year | Quality Index | Net Assets (TWD) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 71.6% | NT$502.62 Million | NT$701.67 Million | NT$199.05 Million | ▲ +23.5 pp |
| 2024 | 48.1% | NT$346.05 Million | NT$719.18 Million | NT$373.13 Million | ▼ -15.5 pp |
| 2023 | 63.6% | NT$303.32 Million | NT$476.61 Million | NT$173.29 Million | ▲ +9.7 pp |
| 2022 | 53.9% | NT$296.72 Million | NT$550.37 Million | NT$253.64 Million | ▲ +5.8 pp |
| 2021 | 48.1% | NT$258.96 Million | NT$538.52 Million | NT$279.56 Million | ▲ +1.4 pp |
| 2020 | 46.7% | NT$239.42 Million | NT$512.62 Million | NT$273.20 Million | ▼ -3.6 pp |
| 2019 | 50.3% | NT$256.77 Million | NT$510.67 Million | NT$253.90 Million | ▲ +3.4 pp |
| 2018 | 46.9% | NT$244.58 Million | NT$521.93 Million | NT$277.36 Million | ▲ +3.6 pp |
| 2017 | 43.3% | NT$236.65 Million | NT$546.79 Million | NT$310.14 Million | — |