ACULA Technology Corp. (TPEX:3434)

ACULA Technology Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	80.21	90.19	99.8	85.16	133.81	53.68
Trading Asset Securities	-	3.15	-	5.07	-	-
Cash & Short-Term Investments	100.78	93.34	99.8	90.22	133.81	53.68
Cash Growth	69.36%	-6.47%	10.61%	-32.57%	149.27%	-23.49%
Accounts Receivable	168.24	148.15	167.66	109.45	101.61	167.45
Other Receivables	8.79	5.25	9.54	4.08	4.53	11.9
Receivables	177.04	153.4	177.21	113.53	106.14	179.35
Inventory	176.72	169.77	211.54	162.81	202.67	196.68
Prepaid Expenses	17.11	7.86	8.01	5.36	3.09	5.12
Other Current Assets	-	20.5	18.91	13.84	14.29	14.27
Total Current Assets	471.64	444.86	515.47	385.76	459.99	449.1
Property, Plant & Equipment	246.43	239.81	184.51	66.51	67.04	65.92
Other Intangible Assets	0.25	0.44	0.93	1.19	0.66	0.76
Long-Term Deferred Tax Assets	15.27	15.27	17	21.88	21.25	20.19
Other Long-Term Assets	1.11	1.29	1.29	1.28	1.43	2.55
Total Assets	734.71	701.67	719.18	476.61	550.37	538.53

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	81.08	35.85	90.94	63.05	56.36	97.14
Accrued Expenses	-	20.68	30.95	18.86	22.33	17.74
Short-Term Debt	81	45.5	96	66	136	121
Current Portion of Long-Term Debt	-	4.37	7.17	-	-	-
Current Portion of Leases	-	0.05	1.07	1.31	1.98	1.92
Current Income Taxes Payable	2.51	-	9.33	4.19	11.62	0.95
Other Current Liabilities	41.52	15.43	23.34	9.08	8.9	20.75
Total Current Liabilities	206.11	121.88	258.79	162.49	237.2	259.49
Long-Term Debt	55.43	77.17	113.74	-	-	-
Long-Term Leases	-	-	0.6	0.63	0.16	1.51
Pension & Post-Retirement Benefits	-	-	-	10.17	16.28	18.57
Total Liabilities	261.54	199.05	373.13	173.29	253.64	279.56

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	357.55	357.55	280.28	270.8	240.62	227
Additional Paid-In Capital	70.15	105.9	-	-	-	-
Retained Earnings	49.51	43.27	69.88	36.68	60.23	36.15
Comprehensive Income & Other	-4.03	-4.1	-4.1	-4.16	-4.12	-4.18
Shareholders' Equity	473.17	502.62	346.05	303.32	296.72	258.97
Total Liabilities & Equity	734.71	701.67	719.18	476.61	550.37	538.53

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	136.43	127.09	218.58	67.94	138.14	124.42
Net Cash (Debt)	-35.65	-33.75	-118.78	22.28	-4.34	-70.74
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.94	-0.94	-3.84	0.73	-0.14	-2.32
Filing Date Shares Outstanding	35.25	35.75	30.39	30.39	30.39	30.39
Total Common Shares Outstanding	35.25	35.75	30.39	30.39	30.39	30.39
Working Capital	265.54	322.98	256.68	223.27	222.79	189.61
Book Value Per Share	13.43	14.06	11.39	9.98	9.76	8.52
Tangible Book Value	472.92	502.17	345.13	302.14	296.06	258.2
Tangible Book Value Per Share	13.42	14.04	11.36	9.94	9.74	8.50
Land	-	141.38	141.38	37.76	37.76	37.76
Buildings	-	39.89	39.72	31.28	37.97	37.85
Machinery	-	33.35	29.63	28.23	41.85	36.64
Construction In Progress	-	65.52	8.04	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Nov 5, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 8, 2026

Data Sources Report a data error