Gourmet Master Co (TPE:2723) COGS-to-Revenue : 0.40 (As of Mar. 2024)

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What is Gourmet Master Co COGS-to-Revenue?

Gourmet Master Co's Cost of Goods Sold for the three months ended in Mar. 2024 was NT$1,864 Mil. Its Revenue for the three months ended in Mar. 2024 was NT$4,648 Mil.

Gourmet Master Co's COGS to Revenue for the three months ended in Mar. 2024 was 0.40.

Cost of Goods Sold is directly linked to profitability of the company through Gross Margin. Gourmet Master Co's Gross Margin % for the three months ended in Mar. 2024 was 59.90%.

Gourmet Master Co COGS-to-Revenue Historical Data

The historical data trend for Gourmet Master Co's COGS-to-Revenue 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.

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Gourmet Master Co COGS-to-Revenue Chart

Gourmet Master Co Annual Data

Trend

Dec14

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

COGS-to-Revenue

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0.40

0.41

0.42

0.41

Gourmet Master Co Quarterly Data
	Jun19	Sep19	Dec19	Mar20	Jun20	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24
COGS-to-Revenue	Get a 7-Day Free Trial															0.41	0.40	0.41	0.42	0.40

Gourmet Master Co COGS-to-Revenue Calculation

Gourmet Master Co's COGS to Revenue for the fiscal year that ended in Dec. 2023 is calculated as

COGS to Revenue	=	Cost of Goods Sold	/	Revenue
	=	8398.604	/	20423.522
	=	0.41

Gourmet Master Co's COGS to Revenue for the quarter that ended in Mar. 2024 is calculated as

COGS to Revenue	=	Cost of Goods Sold	/	Revenue
	=	1863.883	/	4647.912
	=	0.40

Gourmet Master Co (TPE:2723) COGS-to-Revenue Explanation

Cost of Goods Sold is directly linked to profitability of the company through Gross Margin.

Gourmet Master Co's Gross Margin % for the three months ended in Mar. 2024 is calculated as:

Gross Margin %	=	1	-	COGS to Revenue
	=	1	-	Cost of Goods Sold / Revenue
	=	1	-	1863.883 / 4647.912
	=	59.90 %

A company that has a moat can usually maintain or even expand their Gross Margin. A company can increase its Gross Margin in two ways. It can increase the prices of the goods it sells and keeps its Cost of Goods Sold unchanged. Or it can keep the sales price unchanged and squeeze its suppliers to reduce the Cost of Goods Sold. Warren Buffett believes businesses with the power to raise prices have moats.

Gourmet Master Co COGS-to-Revenue Related Terms

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Gourmet Master Co (TPE:2723) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Restaurants » Gourmet Master Co Ltd (TPE:2723) » Definitions » COGS-to-Revenue

Comparable Companies

Traded in Other Exchanges

N/A

Address

No. 35, 23rd, Nantun District, Taichung, TWN

Website

https://www.85cafe.com

Gourmet Master Co Ltd operates a chain of cafe stores under the brand 85 Degrees Daily Cafe. Its branch footprints spread across the urban areas of Taiwan, Mainland China, and Hong Kong. The company also owns a few stores in the United States and Australia. The company is mainly engaged in the production and distribution of beverages, including coffee, tea, milk tea, and cold drinks, as well as bakery products such as cakes, bread, and Western-style desserts. Gourmet Master also engages in the retailing of packaged desserts, instant coffee, imported coffee beans, and gift boxes, as well as wholesale bakery machinery.

Gourmet Master Co (TPE:2723) Headlines

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