Gourmet Master Co (TPE:2723) EBIT per Share: NT$1.26 (TTM As of Mar. 2026)

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TPE:2723 Gourmet Master Co Ltd TPE:2723
73 GF Score
Price NT$62.10
GF Value NT$77.88
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Gourmet Master Co EBIT per Share?

Gourmet Master Co TPE:2723 -1.43% 73 EBIT per Share is NT$1.26 as of Mar. 2026. GuruFocus rates TPE:2723 with a GF Score™ of 73/100 and a GF Value™ of NT$77.88 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 250 Restaurants companies, Gourmet Master Co ranks worse than 75.6% on this metric.

Gourmet Master Co's EBIT per Share for the three months ended in Mar. 2026 was NT$2.06. Its EBIT per Share for the trailing twelve months (TTM) ended in Mar. 2026 was NT$1.26.

During the past 12 months, the average EBIT per Share Growth Rate of Gourmet Master Co was -40.00% per year. During the past 3 years, the average EBIT per Share Growth Rate was -2.50% per year. During the past 5 years, the average EBIT per Share Growth Rate was -12.00% per year. During the past 10 years, the average EBIT per Share Growth Rate was -10.90% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EBIT per Share growth rate using EBIT per Share data.

The historical rank and industry rank for Gourmet Master Co's EBIT per Share or its related term are showing as below:

TPE:2723' s 3-Year EBIT Growth Rate Range Over the Past 10 Years
Min: -24.5   Med: -9.25   Max: 49.5
Current: -2.5

During the past 13 years, the highest 3-Year average EBIT per Share Growth Rate of Gourmet Master Co was 49.50% per year. The lowest was -24.50% per year. And the median was -9.25% per year.

TPE:2723's 3-Year EBIT Growth Rate is ranked worse than
75.6% of 250 companies
in the Restaurants industry
Industry Median: 15.9 vs TPE:2723: -2.50

Gourmet Master Co's EBIT for the three months ended in Mar. 2026 was NT$370 Mil.


Gourmet Master Co  (TPE:2723) EBIT per Share Explanation

EBIT is a company's earnings before interest and tax expenses are deducted. It measures a company's profit generates from operating, ignoring tax burden and capital structure. As the tax expense are not deducted, EBIT is helpful when comparing companies in the same industry but with different tax situations. Also, the interest expense are included in EBIT, making it useful to compare companies that have high interest expenses due to large amount of debt.


Gourmet Master Co EBIT per Share Related Terms


Gourmet Master Co EBIT per Share Historical Data

* Premium members only.

The historical data trend for Gourmet Master Co's EBIT per Share 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.

Gourmet Master Co EBIT per Share Chart

Gourmet Master Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.37 5.01 6.75 6.94 1.20

Gourmet Master Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EBIT per Share 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 1.99 1.54 -4.87 2.54 2.06
TPE:2723
73GF Score
Gourmet Master Co Ltd TPE:2723
EBIT per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Gourmet Master Co EBIT per Share Calculation

EBIT per Share is the amount of Earnings Before Interest and Taxes (EBIT) per outstanding share of the company's stock.

Earnings Before Interest and Taxes (EBIT) is what the company earns before it expenses interest and taxes.

Gourmet Master Co's EBIT per Share for the fiscal year that ended in Dec. 2025 is calculated as

EBIT per Share(A: Dec. 2025 )
=EBIT/Shares Outstanding (Diluted Average)
=215.278/180.000
=1.20

Gourmet Master Co's EBIT per Share for the quarter that ended in Mar. 2026 is calculated as

EBIT per Share(Q: Mar. 2026 )
=EBIT/Shares Outstanding (Diluted Average)
=370.109/180.000
=2.06

EBIT per Share for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$1.26

* 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.

Frequently Asked Questions Learn more about EBIT per Share →
What does a EBIT per Share of NT$1.26 mean?
Gourmet Master Co (TPE:2723) has a EBIT per Share of NT$1.26 as of Mar. 2026. EBIT per Share is the amount of Earnings Before Interest and Taxes per outstanding share of the company's stock. View historical data on Gourmet Master Co and its competitors. According to the industry distribution chart, Gourmet Master Co ranks #189 out of 250 companies in the Restaurants industry, placing it in the top 75.6%.
Is Gourmet Master Co's EBIT per Share too high?
Gourmet Master Co's current EBIT per Share is NT$1.26. Based on the distribution chart, Gourmet Master Co ranks #189 out of 250 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Gourmet Master Co has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gourmet Master Co's EBIT per Share compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Gourmet Master Co ranks #189 out of 250 companies for EBIT per Share. This places Gourmet Master Co in the lower half of its industry. The industry median EBIT per Share is 15.90. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EBIT per Share for a Restaurants company?
The median EBIT per Share among Restaurants companies is 15.90, based on 250 companies in the industry. Companies in the top quartile (top 25%) have a EBIT per Share significantly above this median, while those in the bottom quartile fall well below. However, EBIT per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EBIT per Share mean?
A high EBIT per Share can signal that a stock is expensive relative to its fundamentals. EBIT per Share is the amount of Earnings Before Interest and Taxes per outstanding share of the company's stock. View historical data on Gourmet Master Co and its competitors. For the Restaurants industry, the median EBIT per Share is 15.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current EBIT per Share is NT$1.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gourmet Master Co stock overvalued right now?
Based on GuruFocus' analysis, Gourmet Master Co (TPE:2723) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$77.88, compared to a current price of NT$62.10 — trading 20.3% below its estimated fair value. The current EBIT per Share is NT$1.26. Gourmet Master Co's overall GF Score™ is 73/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBIT per Share calculated?
EBIT per Share is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current EBIT per Share is NT$1.26 as of Mar. 2026. 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 Gourmet Master Co (TPE:2723) Overvalued in 2026?

Based on GuruFocus' analysis, Gourmet Master Co stock appears to be undervalued. The current stock price of NT$62.10 is trading 20.3% below its estimated GF Value™ of NT$77.88. GuruFocus considers Gourmet Master Co to be Modestly Undervalued.

Key valuation signals for TPE:2723:

  • EBIT per Share: NT$1.26
  • GF Value™: NT$77.88 vs. price of NT$62.10 (20.3% below fair value)
  • GF Score™: 73/100 with 3 warning signs

No single metric tells the full story. See the TPE:2723 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gourmet Master Co Business Description

Address No. 35, 23rd, Nantun District, Taichung, TWN
Gourmet Master Co Ltd operates a chain of cafe stores under the brand 85 Degrees Daily Cafe. The company is mainly engaged in the production and wholesale of bakery products, retail and wholesale of beverages, wholesale of bakery machinery, and the operation of chain stores and franchising business.
73GF Score

Get the complete analysis for TPE:2723

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

NT$62.10
Price
NT$77.88
GF Value