Acula Technology (ROCO:3434) Interest Coverage: 2.08 (As of Dec. 2025) — 84% Below Median


ROCO:3434 Acula Technology Corp ROCO:3434
67 GF Score
Price NT$30.35
GF Value NT$22.20
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Acula Technology Interest Coverage?

Acula Technology ROCO:3434 +0.66% 67 Interest Coverage is 2.08 as of Dec. 2025, which is 84% below its 10-year median of 12.62. GuruFocus rates ROCO:3434 with a GF Score™ of 67/100 and a GF Value™ of NT$22.20 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,672 Hardware companies, Acula Technology ranks worse than 65.55% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. Acula Technology's Operating Income for the three months ended in Dec. 2025 was NT$1.3 Mil. Acula Technology's Interest Expense for the three months ended in Dec. 2025 was NT$-0.6 Mil. Acula Technology's interest coverage for the quarter that ended in Dec. 2025 was 2.08. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for Acula Technology's Interest Coverage or its related term are showing as below:

ROCO:3434' s Interest Coverage Range Over the Past 10 Years
Min: 0.75   Med: 12.62   Max: 27.88
Current: 7.33


ROCO:3434's Interest Coverage is ranked worse than
65.55% of 1672 companies
in the Hardware industry
Industry Median: 13.73 vs ROCO:3434: 7.33

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


Acula Technology  (ROCO:3434) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


Acula Technology Interest Coverage Related Terms


Acula Technology Interest Coverage Historical Data

* Premium members only.

The historical data trend for Acula Technology's Interest Coverage can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

Acula Technology Interest Coverage Chart

Acula Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.52 14.30 9.09 27.88 7.33

Acula Technology Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Interest Coverage Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 12.12 17.47 5.81 0.00 2.08

ROCO:3434 vs SNDK, DELL, STX: Interest Coverage Comparison

For the Computer Hardware subindustry, Acula Technology's Interest Coverage, along with its competitors' market caps and Interest Coverage data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Acula Technology Interest Coverage vs Hardware Industry

For the Hardware industry and Technology sector, Acula Technology's Interest Coverage distribution charts can be found below:

* The bar in red indicates where Acula Technology's Interest Coverage falls into.


ROCO:3434
67GF Score
Acula Technology Corp ROCO:3434
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acula Technology Interest Coverage Calculation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Acula Technology's Interest Coverage for the fiscal year that ended in Dec. 2025 is calculated as

Here, for the fiscal year that ended in Dec. 2025, Acula Technology's Interest Expense was NT$-3.9 Mil. Its Operating Income was NT$28.5 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$77.2 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*28.465/-3.883
=7.33

Acula Technology's Interest Coverage for the quarter that ended in Dec. 2025 is calculated as

Here, for the three months ended in Dec. 2025, Acula Technology's Interest Expense was NT$-0.6 Mil. Its Operating Income was NT$1.3 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$77.2 Mil.

Interest Coverage=-1* Operating Income (Q: Dec. 2025 )/Interest Expense (Q: Dec. 2025 )
=-1*1.276/-0.613
=2.08

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 2.08 mean?
Acula Technology (ROCO:3434) has a Interest Coverage of 2.08 as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Acula Technology and its competitors. This is 84% below median its historical median of 12.62. Over the past decade, Acula Technology's Interest Coverage has ranged from 0.75 to 27.88. According to the industry distribution chart, Acula Technology ranks #1096 out of 1672 companies in the Hardware industry, placing it in the top 65.6%.
Is Acula Technology's Interest Coverage too high?
Acula Technology's current Interest Coverage of 2.08 is 84% below median its 10-year median of 12.62. Over the past 10 years, this metric has ranged from a low of 0.75 to a high of 27.88. The Hardware industry median Interest Coverage is 13.73. Acula Technology's value of 2.08 is 84.9% below this industry median. Based on the distribution chart, Acula Technology ranks #1096 out of 1672 companies in the Hardware industry, which is below the industry midpoint. Overall, Acula Technology has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acula Technology's Interest Coverage compare to SNDK and DELL?
According to the Hardware industry distribution chart, Acula Technology ranks #1096 out of 1672 companies for Interest Coverage. This places Acula Technology in the lower half of its industry. The industry median Interest Coverage is 13.73. Acula Technology's value of 2.08 is 84.9% below this benchmark. Historically, Acula Technology's own Interest Coverage has ranged from 0.75 to 27.88 over the past decade. While the company's 10-year median is 12.62 vs. the industry median of 13.73, Acula Technology has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Interest Coverage for a Hardware company?
The median Interest Coverage among Hardware companies is 13.73, based on 1,672 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Acula Technology's current Interest Coverage of 2.08 is 84.9% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Acula Technology and its competitors. For the Hardware industry, the median Interest Coverage is 13.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acula Technology's current Interest Coverage is 2.08, which is 84% below median its own 10-year median of 12.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acula Technology stock overvalued right now?
Based on GuruFocus' analysis, Acula Technology (ROCO:3434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.20, compared to a current price of NT$30.35 — trading 36.7% above its estimated fair value. The current Interest Coverage is 2.08, which is 84% below median its 10-year median of 12.62 and 84.9% below the Hardware industry median of 13.73. Acula Technology's overall GF Score™ is 67/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Acula Technology (ROCO:3434), the current Interest Coverage is 2.08 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Acula Technology (ROCO:3434) Overvalued in 2026?

Based on GuruFocus' analysis, Acula Technology stock appears to be overvalued. The current stock price of NT$30.35 is trading 36.7% above its estimated GF Value™ of NT$22.20. GuruFocus considers Acula Technology to be Significantly Overvalued.

Key valuation signals for ROCO:3434:

  • Interest Coverage: 2.08 (84% below median its 10-year median of 12.62)
  • GF Value™: NT$22.20 vs. price of NT$30.35 (36.7% above fair value)
  • GF Score™: 67/100 with 3 warning signs
  • Industry Position: 84.9% below the Hardware median (#1096 of 1672)

No single metric tells the full story. See the ROCO:3434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acula Technology Business Description

Address Lane 20, Dashing Road, No. 11, Alley 21, Luchu Hsiang, Taoyuan, TWN
Acula Technology Corp engaged in the manufacturing, processing, import and export, and trading of various computer and peripheral equipment, including video products, low-vision systems, point-of-sale computers, and related components. Geographically, the company generates revenue from the USA, the Netherlands, Japan, Taiwan, the UK, and Others.
67GF Score

Get the complete analysis for ROCO:3434

Interest Coverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$30.35
Price
NT$22.20
GF Value