Gourmet Master Co (TPE:2723) EV-to-EBIT: 31.20 (As of Sep. 14, 2026) — 103% Above Median

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TPE:2723 Gourmet Master Co Ltd TPE:2723
71 GF Score
Price NT$77.70
GF Value NT$74.21
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Gourmet Master Co EV-to-EBIT?

Gourmet Master Co TPE:2723 -2.02% 71 EV-to-EBIT is 31.20 as of Sep. 14, 2026, which is 103% above its 10-year median of 15.34. GuruFocus rates TPE:2723 with a GF Score™ of 71/100 and a GF Value™ of NT$74.21 (Fairly Valued). The stock has 6 warning signs investors should review. Among 267 Restaurants companies, Gourmet Master Co ranks worse than 77.53% on this metric.

EV-to-EBIT is calculated as Enterprise Value divided by its EBIT. As of today, Gourmet Master Co's Enterprise Value is NT$13,679 Mil. Gourmet Master Co's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 was NT$438 Mil. Therefore, Gourmet Master Co's EV-to-EBIT for today is 31.20.

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

TPE:2723' s EV-to-EBIT Range Over the Past 10 Years
Min: 7.6   Med: 15.34   Max: 99.91
Current: 31.2

During the past 13 years, the highest EV-to-EBIT of Gourmet Master Co was 99.91. The lowest was 7.60. And the median was 15.34.

TPE:2723's EV-to-EBIT is ranked worse than
77.53% of 267 companies
in the Restaurants industry
Industry Median: 16.67 vs TPE:2723: 31.20

Joel Greenblatt calls the inversion of this ratio Earnings Yield (Joel Greenblatt) %. Gourmet Master Co's Enterprise Value for the quarter that ended in Jun. 2026 was NT$11,717 Mil. Gourmet Master Co's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 was NT$438 Mil. Gourmet Master Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 3.74%.


Gourmet Master Co  (TPE:2723) EV-to-EBIT Explanation

This is a more accurate valuation of companies' operation because it considers the debt and cash on its balance sheet, and non-operating items such as interest payment, tax, and one-time items are not included in the Operating Income.

Joel Greenblatt calls the inversion of this ratio Earnings Yield (Joel Greenblatt) %.

Gourmet Master Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2026 is calculated as:

Earnings Yield (Joel Greenblatt) % (Q: Jun. 2026 ) =EBIT / Enterprise Value (Q: Jun. 2026 )
=438.447/11717.315
=3.74 %

Gourmet Master Co's Enterprise Value for the quarter that ended in Jun. 2026 was NT$11,717 Mil.
Gourmet Master Co's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$438 Mil.

* 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 EV-to-EBIT Related Terms


Gourmet Master Co EV-to-EBIT Historical Data

* Premium members only.

The historical data trend for Gourmet Master Co's EV-to-EBIT 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 EV-to-EBIT Chart

Gourmet Master Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.07 29.59 13.73 13.41 55.28

Gourmet Master Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
EV-to-EBIT 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 10.52 101.92 55.28 52.20 26.72

TPE:2723 vs MCD, SBUX, CMG: EV-to-EBIT Comparison

For the Restaurants subindustry, Gourmet Master Co's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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.


Gourmet Master Co EV-to-EBIT vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Gourmet Master Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Gourmet Master Co's EV-to-EBIT falls into.


TPE:2723
71GF Score
Gourmet Master Co Ltd TPE:2723
EV-to-EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gourmet Master Co EV-to-EBIT Calculation

Gourmet Master Co's EV-to-EBIT for today is calculated as:

EV-to-EBIT=Enterprise Value (Today)/EBIT (TTM)
=13679.315/438.447
=31.20

Gourmet Master Co's current Enterprise Value is NT$13,679 Mil.
Gourmet Master Co's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$438 Mil.

* 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 EV-to-EBIT →
What does a EV-to-EBIT of 31.20 mean?
Gourmet Master Co (TPE:2723) has a EV-to-EBIT of 31.20 as of Sep. 14, 2026. EV to EBIT ratio is the inverse of Joel Greenblatt's earnings yield definition. View historical data on Gourmet Master Co and its competitors. This is 103% above median its historical median of 15.34. Over the past decade, Gourmet Master Co's EV-to-EBIT has ranged from 7.60 to 99.91. According to the industry distribution chart, Gourmet Master Co ranks #207 out of 267 companies in the Restaurants industry, placing it in the top 77.5%.
Is Gourmet Master Co's EV-to-EBIT too high?
Gourmet Master Co's current EV-to-EBIT of 31.20 is 103% above median its 10-year median of 15.34. Over the past 10 years, this metric has ranged from a low of 7.60 to a high of 99.91. The Restaurants industry median EV-to-EBIT is 16.67. Gourmet Master Co's value of 31.20 is 87.2% above this industry median. Based on the distribution chart, Gourmet Master Co ranks #207 out of 267 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Gourmet Master Co has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Gourmet Master Co's EV-to-EBIT compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Gourmet Master Co ranks #207 out of 267 companies for EV-to-EBIT. This places Gourmet Master Co in the lower half of its industry. The industry median EV-to-EBIT is 16.67. Gourmet Master Co's value of 31.20 is 87.2% above this benchmark. Historically, Gourmet Master Co's own EV-to-EBIT has ranged from 7.60 to 99.91 over the past decade. While the company's 10-year median is 15.34 vs. the industry median of 16.67, Gourmet Master Co has consistently been above 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 EV-to-EBIT for a Restaurants company?
The median EV-to-EBIT among Restaurants companies is 16.67, based on 267 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-EBIT significantly above this median, while those in the bottom quartile fall well below. However, EV-to-EBIT should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Gourmet Master Co's current EV-to-EBIT of 31.20 is 87.2% above 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 EV-to-EBIT mean?
A high EV-to-EBIT can signal that a stock is expensive relative to its fundamentals. EV to EBIT ratio is the inverse of Joel Greenblatt's earnings yield definition. View historical data on Gourmet Master Co and its competitors. For the Restaurants industry, the median EV-to-EBIT is 16.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current EV-to-EBIT is 31.20, which is 103% above median its own 10-year median of 15.34. 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 Fairly Valued. The stock's GF Value™ is NT$74.21, compared to a current price of NT$77.70 — trading 4.7% above its estimated fair value. The current EV-to-EBIT is 31.20, which is 103% above median its 10-year median of 15.34 and 87.2% above the Restaurants industry median of 16.67. Gourmet Master Co's overall GF Score™ is 71/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-EBIT calculated?
EV-to-EBIT is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current EV-to-EBIT is 31.20 as of Sep. 14, 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 overvalued. The current stock price of NT$77.70 is trading 4.7% above its estimated GF Value™ of NT$74.21. GuruFocus considers Gourmet Master Co to be Fairly Valued.

Key valuation signals for TPE:2723:

  • EV-to-EBIT: 31.20 (103% above median its 10-year median of 15.34)
  • GF Value™: NT$74.21 vs. price of NT$77.70 (4.7% above fair value)
  • GF Score™: 71/100 with 6 warning signs
  • Industry Position: 87.2% above the Restaurants median (#207 of 267)

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.
71GF Score

Get the complete analysis for TPE:2723

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

NT$77.70
Price
NT$74.21
GF Value