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Gourmet Master CoTPE:2723 -0.15%73 EV-to-FCF is 15.12 as of Jul. 17, 2026, which is 16% above its 10-year median of 13.06. GuruFocus rates TPE:2723 with a GF Score™ of 73/100 and a GF Value™ of NT$82.26 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 278 Restaurants companies, Gourmet Master Co ranks better than 55.4% on this metric.
EV-to-FCF is calculated as enterprise value divided by its free cash flow. As of today, Gourmet Master Co's Enterprise Value is NT$10,910 Mil.
Gourmet Master Co's Free Cash Flow for the trailing twelve months (TTM) ended in Dec. 2025 was NT$721 Mil. Therefore, Gourmet Master Co's EV-to-FCF for today is 15.12.
The historical rank and industry rank for Gourmet Master Co's EV-to-FCF or its related term are showing as below:
TPE:2723'
s EV-to-FCF Range Over the Past 10 Years
Min: 3.95 Med: 13.06 Max: 39.97
Current: 15.52
During the past 13 years, the highest EV-to-FCF of Gourmet Master Co was 39.97. The lowest was 3.95. And the median was 13.06.
TPE:2723's EV-to-FCF is ranked better than 55.4% of 278
companies
in the Restaurants industry
Industry Median: 17.83
vs TPE:2723: 15.52
EV-to-FCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.
Gourmet Master Co (TPE:2723) EV-to-FCF Explanation
EV-to-FCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.
Gourmet Master Co's PE Ratio (TTM) for today is calculated as:
Gourmet Master Co's share price for today is NT$65.30.
Gourmet Master Co's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-2.470.
* 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.
Enterprise Value is used because it is a more complete measure in reflecting how much an investor pays when buying a company. Free Cash Flow is an important financial metric because it represents the actual amount of cash at a company's disposal. Companies with a low EV-to-FCF ratio, combined with a strong balance sheet are generally considered as undervalued.
Gourmet Master Co EV-to-FCF Related Terms
Gourmet Master Co EV-to-FCF Historical Data
* Premium members only.
The historical data trend for Gourmet Master Co's EV-to-FCF 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.
For the Restaurants subindustry, Gourmet Master Co's EV-to-FCF, along with its competitors' market caps and EV-to-FCF 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-FCF vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Gourmet Master Co's EV-to-FCF distribution charts can be found below:
* The bar in red indicates where Gourmet Master Co's EV-to-FCF falls into.
Gourmet Master Co's current Enterprise Value is NT$10,910 Mil.
Gourmet Master Co's Free Cash Flow 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$721 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 (TPE:2723) has a EV-to-FCF of 15.12 as of Jul. 17, 2026. EV to FCF ratio is the company's enterprise value divided by free cash flow. View historical data on Gourmet Master Co and its competitors. This is 16% above median its historical median of 13.06. Over the past decade, Gourmet Master Co's EV-to-FCF has ranged from 3.95 to 39.97. According to the industry distribution chart, Gourmet Master Co ranks #124 out of 278 companies in the Restaurants industry, placing it in the top 44.6%.
Is Gourmet Master Co's EV-to-FCF too high?
Gourmet Master Co's current EV-to-FCF of 15.12 is 16% above median its 10-year median of 13.06. Over the past 10 years, this metric has ranged from a low of 3.95 to a high of 39.97. The Restaurants industry median EV-to-FCF is 17.83. Gourmet Master Co's value of 15.12 is 15.2% below this industry median. Based on the distribution chart, Gourmet Master Co ranks #124 out of 278 companies in the Restaurants industry, which is above the industry midpoint. 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 EV-to-FCF compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Gourmet Master Co ranks #124 out of 278 companies for EV-to-FCF. This puts Gourmet Master Co in the upper half of its industry. The industry median EV-to-FCF is 17.83. Gourmet Master Co's value of 15.12 is 15.2% below this benchmark. Historically, Gourmet Master Co's own EV-to-FCF has ranged from 3.95 to 39.97 over the past decade. While the company's 10-year median is 13.06 vs. the industry median of 17.83, Gourmet Master Co 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 EV-to-FCF for a Restaurants company?
The median EV-to-FCF among Restaurants companies is 17.83, based on 278 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-FCF significantly above this median, while those in the bottom quartile fall well below. However, EV-to-FCF should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Gourmet Master Co's current EV-to-FCF of 15.12 is 15.2% 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 EV-to-FCF mean?
A high EV-to-FCF can signal that a stock is expensive relative to its fundamentals. EV to FCF ratio is the company's enterprise value divided by free cash flow. View historical data on Gourmet Master Co and its competitors. For the Restaurants industry, the median EV-to-FCF is 17.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current EV-to-FCF is 15.12, which is 16% above median its own 10-year median of 13.06. 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$82.26, compared to a current price of NT$65.30 — trading 20.6% below its estimated fair value. The current EV-to-FCF is 15.12, which is 16% above median its 10-year median of 13.06 and 15.2% below the Restaurants industry median of 17.83. 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 EV-to-FCF calculated?
EV-to-FCF is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current EV-to-FCF is 15.12 as of Jul. 17, 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$65.30 is trading 20.6% below its estimated GF Value™ of NT$82.26.
GuruFocus considers Gourmet Master Co to be Modestly Undervalued.
Key valuation signals for TPE:2723:
EV-to-FCF: 15.12 (16% above median its 10-year median of 13.06)
GF Value™: NT$82.26 vs. price of NT$65.30 (20.6% below fair value)
Industry Position: 15.2% below the Restaurants median (#124 of 278)
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 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
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