ACULA Technology Corp. (TPEX:3434)
30.75
-0.25 (-0.81%)
Aug 19, 2026, 1:30 PM CST
ACULA Technology Ratios and Metrics
Market cap in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Total Valuation
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 18, 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 |
| 1,099 | 1,065 | 799 | 749 | 579 | 418 | |
Market Cap Growth | -7.48% | 33.32% | 6.68% | 29.39% | 38.55% | 34.80% |
Enterprise Value | 1,084 | 1,136 | 918 | 729 | 664 | 511 |
Last Close Price | 30.75 | 30.10 | 26.02 | 24.27 | 18.54 | 13.28 |
Price Ratios
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 18, 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 |
PE Ratio | 81.25 | 67.78 | 17.09 | 50.26 | 14.36 | 22.41 |
PS Ratio | 2.00 | 1.54 | 1.10 | 1.19 | 0.76 | 0.52 |
PB Ratio | 2.36 | 2.12 | 2.31 | 2.47 | 1.95 | 1.61 |
P/TBV Ratio | 2.36 | 2.12 | 2.32 | 2.48 | 1.96 | 1.62 |
P/FCF Ratio | 30.10 | - | - | 23.09 | 8.14 | - |
P/OCF Ratio | 13.41 | 260.96 | - | 20.91 | 7.52 | 656.73 |
EV Ratios
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 18, 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 |
EV/Sales Ratio | 1.97 | 1.64 | 1.26 | 1.16 | 0.87 | 0.64 |
EV/EBITDA Ratio | 119.04 | 33.70 | 19.65 | 36.19 | 16.96 | 16.75 |
EV/EBIT Ratio | - | 39.92 | 21.76 | 45.54 | 18.85 | 18.84 |
EV/FCF Ratio | 29.68 | - | - | 22.49 | 9.35 | - |
Financial Efficiency
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 18, 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 |
Debt / Equity Ratio | 0.24 | 0.25 | 0.63 | 0.22 | 0.47 | 0.48 |
Debt / EBITDA Ratio | 12.44 | 3.60 | 4.50 | 3.03 | 3.34 | 3.87 |
Debt / FCF Ratio | 3.10 | - | - | 2.10 | 1.94 | - |
Net Debt / Equity Ratio | -0.03 | 0.07 | 0.34 | -0.07 | 0.02 | 0.27 |
Net Debt / EBITDA Ratio | -2.03 | 1.00 | 2.54 | -1.11 | 0.11 | 2.32 |
Net Debt / FCF Ratio | -0.41 | -0.59 | -0.95 | -0.69 | 0.06 | -24.42 |
Asset Turnover | 0.72 | 0.97 | 1.22 | 1.22 | 1.41 | 1.52 |
Inventory Turnover | 2.37 | 2.94 | 3.10 | 2.85 | 3.17 | 3.71 |
Quick Ratio | 1.40 | 2.02 | 1.07 | 1.25 | 1.01 | 0.90 |
Current Ratio | 2.37 | 3.65 | 1.99 | 2.37 | 1.94 | 1.73 |
Return on Equity (ROE) | 2.81% | 3.70% | 14.39% | 4.96% | 14.51% | 7.48% |
Return on Assets (ROA) | 0.18% | 2.50% | 4.41% | 1.95% | 4.04% | 3.23% |
Return on Invested Capital (ROIC) | 0.38% | 4.68% | 8.97% | 4.27% | 8.61% | 6.80% |
Return on Capital Employed (ROCE) | 0.40% | 4.90% | 9.20% | 5.10% | 11.20% | 9.70% |
Yields
Fiscal Year | Current | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 18, 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 |
Earnings Yield | 1.22% | 1.47% | 5.85% | 1.99% | 6.97% | 4.46% |
FCF Yield | 3.32% | -5.39% | -15.64% | 4.33% | 12.28% | -0.69% |
Dividend Yield | 3.87% | 3.99% | 1.57% | 0.55% | 1.44% | 1.13% |
Payout Ratio | 109.12% | 92.92% | 8.69% | 55.84% | 11.26% | - |
Buyback Yield / Dilution | -19.37% | -15.70% | -1.57% | 0.24% | -0.25% | -0.31% |
Total Shareholder Return | -15.54% | -11.71% | 0.00% | 0.79% | 1.19% | 0.81% |