ACULA Technology Corp. (TPEX:3434)
Taiwan · Delayed Price · Currency is TWD 29.20
+0.15 (0.52%)
Nov 10, 2026, 1:11 PM CST
ACULA Technology Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Net Income | 19.1 | 15.71 | 46.73 | 14.9 | 40.3 | 18.64 |
Depreciation & Amortization | 7.72 | 6.89 | 6.37 | 6.45 | 6.18 | 5.05 |
Loss (Gain) From Sale of Investments | -0.14 | -1.36 | -1.15 | -0.07 | - | - |
Provision & Write-off of Bad Debts | 0.02 | 0.01 | -0.04 | 1.73 | 1.01 | 0.34 |
Other Operating Activities | 3.3 | -8.37 | 9.95 | -8.02 | 9.12 | 4.93 |
Change in Accounts Receivable | -46.38 | 19.5 | -59.46 | -9.42 | 65.95 | -11.23 |
Change in Inventory | 23.47 | 34.83 | -39.7 | 38.11 | -8.5 | -35.49 |
Change in Accounts Payable | 22.37 | -54.42 | 53.19 | 20.91 | -26.55 | -16.31 |
Change in Other Net Operating Assets | 17.76 | -6.64 | -24.1 | -23.79 | -10.56 | 34.71 |
Operating Cash Flow | 47.32 | 4.08 | -1.98 | 35.81 | 76.97 | 0.64 |
Operating Cash Flow Growth | 278.13% | - | - | -53.47% | 12001.73% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Capital Expenditures | -24.45 | -61.47 | -122.92 | -3.39 | -5.9 | -3.53 |
Sale (Purchase) of Intangibles | -0.27 | -0.27 | -0.46 | -0.96 | -0.33 | -0.7 |
Other Investing Activities | -1.42 | -1.59 | -5.08 | 0.6 | 1.11 | -1.23 |
Investing Cash Flow | 5.38 | -63.32 | -128.45 | -3.74 | -5.13 | -5.47 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Short-Term Debt Issued | - | 286.5 | 341 | 196 | 416 | 401 |
Long-Term Debt Issued | - | 155.69 | 122.36 | - | - | - |
Total Debt Issued | 206.5 | 442.19 | 463.36 | 196 | 416 | 401 |
Short-Term Debt Repaid | - | -337 | -311 | -266 | -401 | -411 |
Long-Term Debt Repaid | - | -41 | -3.29 | -2.31 | -2.24 | -1.68 |
Lease Payments | -0.31 | -1.63 | -1.84 | -2.31 | -2.24 | -1.68 |
Total Debt Repaid | -195.74 | -378 | -314.29 | -268.31 | -403.24 | -412.68 |
Net Debt Issued (Repaid) | 10.76 | 64.19 | 149.07 | -72.31 | 12.76 | -11.68 |
Common Dividends Paid | -42.91 | -14.6 | -4.06 | -8.32 | -4.54 | - |
Financing Cash Flow | -32.14 | 49.59 | 145.01 | -80.63 | 8.22 | -11.68 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Foreign Exchange Rate Adjustments | 0.15 | 0.05 | 0.07 | -0.09 | 0.07 | 0.03 |
Net Cash Flow | 20.71 | -9.61 | 14.64 | -48.65 | 80.13 | -16.48 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Free Cash Flow | 22.87 | -57.39 | -124.9 | 32.42 | 71.06 | -2.9 |
Free Cash Flow Growth | - | - | - | -54.37% | - | - |
Free Cash Flow Margin | 3.92% | -8.30% | -17.15% | 5.17% | 9.29% | -0.36% |
Free Cash Flow Per Share | 0.60 | -1.60 | -4.03 | 1.06 | 2.33 | -0.10 |
Levered Free Cash Flow | 31.25 | -57.94 | -152.35 | 37.5 | 52.27 | -11.04 |
Unlevered Free Cash Flow | 32.52 | -55.51 | -151.4 | 38.72 | 53.85 | -9.85 |
Free Cash Flow After Leases | 22.56 | -59.02 | -126.74 | 30.12 | 68.82 | -4.58 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 Interest Paid | 2.77 | 2.77 | 1.51 | 1.95 | 2.53 | 1.89 |
Cash Income Tax Paid | 12.85 | 12.85 | 2.25 | 12.32 | 2.87 | 0.01 |
Change in Working Capital | 17.33 | -8.81 | -63.85 | 20.82 | 20.35 | -28.32 |