ACULA Technology Corp. (TPEX:3434)

ACULA Technology Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 26, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	1,361	799	749	579	418	310
Market Cap Growth	36.79%	6.68%	29.39%	38.55%	34.80%	0.74%
Enterprise Value	1,550	918	729	664	511	342
Last Close Price	48.55	28.50	26.58	20.31	14.55	10.79
PE Ratio	27.25	17.09	50.26	14.36	22.41	-
PS Ratio	1.80	1.10	1.19	0.76	0.52	0.59
PB Ratio	3.56	2.31	2.47	1.95	1.61	1.29
P/TBV Ratio	3.57	2.32	2.48	1.96	1.62	1.30
P/FCF Ratio	-	-	23.09	8.14	-	-
P/OCF Ratio	-	-	20.91	7.52	656.73	-
EV/Sales Ratio	2.05	1.26	1.16	0.87	0.64	0.66
EV/EBITDA Ratio	26.66	19.65	36.19	16.96	16.75	-
EV/EBIT Ratio	29.99	21.76	45.54	18.85	18.84	-
EV/FCF Ratio	-9.28	-	22.49	9.35	-	-
Debt / Equity Ratio	0.76	0.63	0.22	0.47	0.48	0.55
Debt / EBITDA Ratio	5.00	4.50	3.03	3.34	3.87	-
Debt / FCF Ratio	-	-	2.10	1.94	-	-
Asset Turnover	1.10	1.22	1.22	1.41	1.52	1.02
Inventory Turnover	3.00	3.10	2.85	3.17	3.71	2.86
Quick Ratio	1.63	1.07	1.25	1.01	0.90	0.93
Current Ratio	2.88	1.99	2.37	1.94	1.73	1.67
Return on Equity (ROE)	14.49%	14.39%	4.96%	14.51%	7.48%	-4.09%
Return on Assets (ROA)	4.69%	4.41%	1.95%	4.04%	3.23%	-1.48%
Return on Capital (ROIC)	6.10%	5.63%	2.48%	5.38%	4.49%	-2.03%
Return on Capital Employed (ROCE)	8.20%	9.20%	5.10%	11.20%	9.70%	-
Earnings Yield	3.73%	5.85%	1.99%	6.97%	4.46%	-3.28%
FCF Yield	-12.27%	-15.64%	4.33%	12.28%	-0.69%	-6.03%
Dividend Yield	1.07%	1.82%	0.55%	1.43%	1.11%	-
Payout Ratio	8.42%	8.69%	55.84%	11.26%	-	-
Buyback Yield / Dilution	-1.75%	-0.21%	0.24%	-0.25%	-0.31%	0.70%
Total Shareholder Return	-0.68%	1.62%	0.78%	1.18%	0.80%	0.70%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.