Acula Technology (3434) — Working Capital to Net Assets Ratio
Acula Technology (3434) has a Working Capital to Net Assets ratio of 64.3% as of December 2025. Working capital of NT$322.98 Million (current assets of NT$444.86 Million minus current liabilities of NT$121.88 Million) is measured against net assets of NT$502.62 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Acula Technology balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Acula Technology Working Capital to Net Assets (2017–2025)
This chart shows how Acula Technology's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2017 to 2025. As of December 2025, the ratio stands at 64.3%, reflecting working capital of NT$322.98 Million against net assets of NT$502.62 Million TWD. Check 3434 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Acula Technology (2017–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Acula Technology from 2017 to 2025, covering 9 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Acula Technology market cap and net worth.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 64.3% | NT$322.98 Million | NT$502.62 Million | NT$444.86 Million | NT$121.88 Million | ▼ -9.9 pp |
| 2024 | 74.2% | NT$256.68 Million | NT$346.05 Million | NT$515.47 Million | NT$258.79 Million | ▲ +0.6 pp |
| 2023 | 73.6% | NT$223.26 Million | NT$303.32 Million | NT$385.76 Million | NT$162.49 Million | ▼ -1.5 pp |
| 2022 | 75.1% | NT$222.79 Million | NT$296.72 Million | NT$459.99 Million | NT$237.20 Million | ▲ +1.9 pp |
| 2021 | 73.2% | NT$189.61 Million | NT$258.96 Million | NT$449.10 Million | NT$259.49 Million | ▲ +2.4 pp |
| 2020 | 70.9% | NT$169.66 Million | NT$239.42 Million | NT$422.37 Million | NT$252.71 Million | ▼ -0.6 pp |
| 2019 | 71.4% | NT$183.45 Million | NT$256.77 Million | NT$417.33 Million | NT$233.88 Million | ▲ +4.2 pp |
| 2018 | 67.3% | NT$164.54 Million | NT$244.58 Million | NT$423.31 Million | NT$258.77 Million | ▼ 0.0 pp |
| 2017 | 67.3% | NT$159.26 Million | NT$236.65 Million | NT$450.35 Million | NT$291.08 Million | — |