ACULA Technology Corp. (TPEX:3434)
Taiwan · Delayed Price · Currency is TWD 29.20
-0.05 (-0.17%)
Sep 9, 2026, 1:24 PM CST
ACULA Technology Balance Sheet
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 107.94 | 90.19 | 99.8 | 85.16 | 133.81 | 53.68 |
Trading Asset Securities | - | 3.15 | - | 5.07 | - | - |
Cash & Short-Term Investments | 107.94 | 93.34 | 99.8 | 90.22 | 133.81 | 53.68 |
Cash Growth | -10.00% | -6.47% | 10.61% | -32.57% | 149.27% | -23.49% |
Accounts Receivable | 135.62 | 148.15 | 167.66 | 109.45 | 101.61 | 167.45 |
Other Receivables | 6.39 | 5.25 | 9.54 | 4.08 | 4.53 | 11.9 |
Receivables | 142.01 | 153.4 | 177.21 | 113.53 | 106.14 | 179.35 |
Inventory | 174.38 | 169.77 | 211.54 | 162.81 | 202.67 | 196.68 |
Prepaid Expenses | 8.1 | 7.86 | 8.01 | 5.36 | 3.09 | 5.12 |
Other Current Assets | 20.56 | 20.5 | 18.91 | 13.84 | 14.29 | 14.27 |
Total Current Assets | 453 | 444.86 | 515.47 | 385.76 | 459.99 | 449.1 |
Property, Plant & Equipment | 243.67 | 239.81 | 184.51 | 66.51 | 67.04 | 65.92 |
Other Intangible Assets | 0.23 | 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 | 713.29 | 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 | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 52.44 | 35.85 | 90.94 | 63.05 | 56.36 | 97.14 |
Accrued Expenses | 18.13 | 20.68 | 30.95 | 18.86 | 22.33 | 17.74 |
Short-Term Debt | 57.1 | 45.5 | 96 | 66 | 136 | 121 |
Current Portion of Long-Term Debt | 3.28 | 4.37 | 7.17 | - | - | - |
Current Portion of Leases | - | 0.05 | 1.07 | 1.31 | 1.98 | 1.92 |
Current Income Taxes Payable | 1.57 | - | 9.33 | 4.19 | 11.62 | 0.95 |
Other Current Liabilities | 58.42 | 15.43 | 23.34 | 9.08 | 8.9 | 20.75 |
Total Current Liabilities | 190.94 | 121.88 | 258.79 | 162.49 | 237.2 | 259.49 |
Long-Term Debt | 56.25 | 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 | 247.18 | 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 | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 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 | 42.46 | 43.27 | 69.88 | 36.68 | 60.23 | 36.15 |
Comprehensive Income & Other | -4.05 | -4.1 | -4.1 | -4.16 | -4.12 | -4.18 |
Shareholders' Equity | 466.1 | 502.62 | 346.05 | 303.32 | 296.72 | 258.97 |
Total Liabilities & Equity | 713.29 | 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 | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 116.63 | 127.09 | 218.58 | 67.94 | 138.14 | 124.42 |
Net Cash (Debt) | -8.68 | -33.75 | -118.78 | 22.28 | -4.34 | -70.74 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -0.23 | -0.94 | -3.84 | 0.73 | -0.14 | -2.32 |
Filing Date Shares Outstanding | 35.75 | 35.75 | 30.39 | 30.39 | 30.39 | 30.39 |
Total Common Shares Outstanding | 35.75 | 35.75 | 30.39 | 30.39 | 30.39 | 30.39 |
Working Capital | 262.07 | 322.98 | 256.68 | 223.27 | 222.79 | 189.61 |
Book Value Per Share | 13.04 | 14.06 | 11.39 | 9.98 | 9.76 | 8.52 |
Tangible Book Value | 465.87 | 502.17 | 345.13 | 302.14 | 296.06 | 258.2 |
Tangible Book Value Per Share | 13.03 | 14.04 | 11.36 | 9.94 | 9.74 | 8.50 |
Land | 141.38 | 141.38 | 141.38 | 37.76 | 37.76 | 37.76 |
Buildings | 48.48 | 39.89 | 39.72 | 31.28 | 37.97 | 37.85 |
Machinery | 43.14 | 33.35 | 29.63 | 28.23 | 41.85 | 36.64 |
Construction In Progress | 53.54 | 65.52 | 8.04 | - | - | - |