ACULA Technology Corp. (TPEX:3434)

ACULA Technology Statistics

Total Valuation

TPEX:3434 has a market cap or net worth of TWD 1.04 billion. The enterprise value is 1.01 billion.

Market Cap	1.04B
Enterprise Value	1.01B

Important Dates

The next estimated earnings date is Friday, August 7, 2026.

Earnings Date	Aug 7, 2026
Ex-Dividend Date	n/a

Share Statistics

TPEX:3434 has 35.38 million shares outstanding.

Current Share Class	35.38M
Shares Outstanding	35.38M
Shares Change (YoY)	n/a
Shares Change (QoQ)	n/a
Owned by Insiders (%)	27.01%
Owned by Institutions (%)	n/a
Float	18.02M

Valuation Ratios

PE Ratio	n/a
Forward PE	n/a
PS Ratio	1.79
PB Ratio	2.05
P/TBV Ratio	2.06
P/FCF Ratio	31.80
P/OCF Ratio	13.32
PEG Ratio	n/a

Enterprise Valuation

The stock's EV/EBITDA ratio is 75.37, with an EV/FCF ratio of 31.02.

EV / Earnings	-1,671.52
EV / Sales	1.75
EV / EBITDA	75.37
EV / EBIT	143.17
EV / FCF	31.02

Financial Position

The company has a current ratio of 3.81, with a Debt / Equity ratio of 0.21.

Current Ratio	3.81
Quick Ratio	2.18
Debt / Equity	0.21
Debt / EBITDA	8.08
Debt / FCF	3.32
Interest Coverage	2.18

Financial Efficiency

Return on equity (ROE) is -0.14% and return on invested capital (ROIC) is 1.43%.

Return on Equity (ROE)	-0.14%
Return on Assets (ROA)	0.58%
Return on Invested Capital (ROIC)	1.43%
Return on Capital Employed (ROCE)	1.22%
Weighted Average Cost of Capital (WACC)	4.74%
Revenue Per Employee	n/a
Profits Per Employee	n/a
Employee Count	n/a
Asset Turnover	0.76
Inventory Turnover	2.39

Taxes

Income Tax	-710,000
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has decreased by -43.78% in the last 52 weeks. The beta is 0.13, so TPEX:3434's price volatility has been lower than the market average.

Beta (5Y)	0.13
52-Week Price Change	-43.78%
50-Day Moving Average	29.18
200-Day Moving Average	32.41
Relative Strength Index (RSI)	54.81
Average Volume (20 Days)	85,568

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, TPEX:3434 had revenue of TWD 579.45 million and -606,000 in losses.

Revenue	579.45M
Gross Profit	104.60M
Operating Income	7.08M
Pretax Income	-1.32M
Net Income	-606,000
EBITDA	13.90M
EBIT	7.08M
Earnings Per Share (EPS)	n/a

Balance Sheet

The company has 134.07 million in cash and 108.58 million in debt, with a net cash position of 25.49 million or 0.72 per share.

Cash & Cash Equivalents	134.07M
Total Debt	108.58M
Net Cash	25.49M
Net Cash Per Share	0.72
Equity (Book Value)	505.45M
Book Value Per Share	n/a
Working Capital	323.10M

Cash Flow

In the last 12 months, operating cash flow was 77.95 million and capital expenditures -45.30 million, giving a free cash flow of 32.66 million.

Operating Cash Flow	77.95M
Capital Expenditures	-45.30M
Depreciation & Amortization	6.83M
Net Borrowing	-39.09M
Free Cash Flow	32.66M
FCF Per Share	0.92

Margins

Gross margin is 18.05%, with operating and profit margins of 1.22% and -0.10%.

Gross Margin	18.05%
Operating Margin	1.22%
Pretax Margin	-0.23%
Profit Margin	-0.10%
EBITDA Margin	2.40%
EBIT Margin	1.22%
FCF Margin	5.64%

Dividends & Yields

This stock pays an annual dividend of 0.48, which amounts to a dividend yield of 1.65%.

Dividend Per Share	0.48
Dividend Yield	1.65%
Dividend Growth (YoY)	220.45%
Years of Dividend Growth	1
Payout Ratio	n/a
Buyback Yield	n/a
Shareholder Yield	1.64%
Earnings Yield	-0.06%
FCF Yield	3.14%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value	n/a
Lynch Upside	n/a
Graham Number	n/a
Graham Upside	n/a

Stock Splits

The last stock split was on September 3, 2025. It was a forward split with a ratio of 1.084179521.

Last Split Date	Sep 3, 2025
Split Type	Forward
Split Ratio	1.084179521

Scores

Altman Z-Score	n/a
Piotroski F-Score	5