Gourmet Master Co (TPE:2723) EPS (Basic): NT$-2.47 (TTM As of Dec. 2025)


TPE:2723 Gourmet Master Co Ltd TPE:2723
69 GF Score
Price NT$68.20
GF Value NT$82.86
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Gourmet Master Co EPS (Basic)?

Gourmet Master Co TPE:2723 -0.44% 69 EPS (Basic) is NT$-2.47 as of Dec. 2025. GuruFocus rates TPE:2723 with a GF Score™ of 69/100 and a GF Value™ of NT$82.86 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Gourmet Master Co's basic earnings per share (Basic EPS) for the three months ended in Dec. 2025 was NT$1.76. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-2.47.

Gourmet Master Co's EPS (Diluted) for the three months ended in Dec. 2025 was NT$1.76. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-2.47.

Gourmet Master Co's EPS without NRI for the three months ended in Dec. 2025 was NT$1.78. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was -2.46.

During the past 12 months, Gourmet Master Co's average EPS without NRIGrowth Rate was -174.70% 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 EPS without NRI Growth Rate using EPS without NRI data.

During the past 13 years, Gourmet Master Co's highest 3-Year average EPS without NRI Growth Rate was 60.00% per year. The lowest was -22.60% per year. And the median was -14.00% per year.

Gourmet Master Co  (TPE:2723) EPS (Basic) Explanation

EPS is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.

Gourmet Master Co EPS (Basic) Related Terms

Gourmet Master Co EPS (Basic) Historical Data

* Premium members only.

The historical data trend for Gourmet Master Co's EPS (Basic) 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 EPS (Basic) Chart

Gourmet Master Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS (Basic)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.07 2.68 4.20 3.28 -2.47

Gourmet Master Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
EPS (Basic) 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 1.12 1.18 0.65 -6.06 1.76
TPE:2723
69GF Score
Gourmet Master Co Ltd TPE:2723
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
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Gourmet Master Co EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

Gourmet Master Co's Basic EPS for the fiscal year that ended in Dec. 2025 is calculated as

Basic EPS (A: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(-443.839-0)/180.000
=-2.47

Gourmet Master Co's Basic EPS for the quarter that ended in Dec. 2025 is calculated as

Basic EPS (Q: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(318.143-0)/180.000
=1.77

EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-2.47

* 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 EPS (Basic) →
What does a EPS (Basic) of NT$-2.47 mean?
Gourmet Master Co (TPE:2723) has a EPS (Basic) of NT$-2.47 as of Dec. 2025. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Gourmet Master Co and its competitors.
Is Gourmet Master Co's EPS (Basic) too high?
Gourmet Master Co's current EPS (Basic) is NT$-2.47. Overall, Gourmet Master Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gourmet Master Co's EPS (Basic) compare to MCD and SBUX?
Gourmet Master Co's EPS (Basic) of NT$-2.47 can be compared against companies in the Restaurants industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS (Basic) for a Restaurants company?
A good EPS (Basic) depends on the Restaurants industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Gourmet Master Co and its competitors. Gourmet Master Co's current EPS (Basic) is NT$-2.47. 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$82.86, compared to a current price of NT$68.20 — trading 17.7% below its estimated fair value. The current EPS (Basic) is NT$-2.47. Gourmet Master Co's overall GF Score™ is 69/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current EPS (Basic) is NT$-2.47 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 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$68.20 is trading 17.7% below its estimated GF Value™ of NT$82.86. GuruFocus considers Gourmet Master Co to be Modestly Undervalued.

Key valuation signals for TPE:2723:

  • EPS (Basic): NT$-2.47
  • GF Value™: NT$82.86 vs. price of NT$68.20 (17.7% below fair value)
  • GF Score™: 69/100 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.
69GF Score

Get the complete analysis for TPE:2723

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$68.20
Price
NT$82.86
GF Value