Gourmet Master Co (TPE:2723) FCF Margin %: -0.40% (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 FCF Margin %?

Gourmet Master Co TPE:2723 -0.44% 69 FCF Margin % is -0.40% 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. Among 364 Restaurants companies, Gourmet Master Co ranks worse than 56.32% on this metric.

FCF Margin % is calculated as Free Cash Flow divided by its Revenue. Gourmet Master Co's Free Cash Flow for the three months ended in Dec. 2025 was NT$-17 Mil. Gourmet Master Co's Revenue for the three months ended in Dec. 2025 was NT$4,335 Mil. Therefore, Gourmet Master Co's FCF Margin % for the quarter that ended in Dec. 2025 was -0.40%.

As of today, Gourmet Master Co's current FCF Yield % is 5.88%.

The historical rank and industry rank for Gourmet Master Co's FCF Margin % or its related term are showing as below:

TPE:2723' s FCF Margin % Range Over the Past 10 Years
Min: 3.98   Med: 7.81   Max: 14.52
Current: 3.98


During the past 13 years, the highest FCF Margin % of Gourmet Master Co was 14.52%. The lowest was 3.98%. And the median was 7.81%.

TPE:2723's FCF Margin % is ranked worse than
56.32% of 364 companies
in the Restaurants industry
Industry Median: 4.81 vs TPE:2723: 3.98


Gourmet Master Co FCF Margin % Related Terms


Gourmet Master Co FCF Margin % Historical Data

* Premium members only.

The historical data trend for Gourmet Master Co's FCF Margin % 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 FCF Margin % Chart

Gourmet Master Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
FCF Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 13.20 5.63 8.86 5.94 3.98

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
FCF Margin % 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 7.34 9.34 -1.72 8.49 -0.40

TPE:2723 vs MCD, SBUX, CMG: FCF Margin % Comparison

For the Restaurants subindustry, Gourmet Master Co's FCF Margin %, along with its competitors' market caps and FCF Margin % 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 FCF Margin % vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Gourmet Master Co's FCF Margin % distribution charts can be found below:

* The bar in red indicates where Gourmet Master Co's FCF Margin % falls into.


TPE:2723
69GF Score
Gourmet Master Co Ltd TPE:2723
FCF Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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Gourmet Master Co FCF Margin % Calculation

FCF margin is the ratio of Free Cash Flow divided by net sales or Revenue, usually presented in percent.

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

FCF Margin=Free Cash Flow (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=721.499/18107.433
=3.98 %

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

FCF Margin=Free Cash Flow (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=-17.233/4334.819
=-0.40 %

* 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 FCF Margin % →
What does a FCF Margin % of -0.40% mean?
Gourmet Master Co (TPE:2723) has a FCF Margin % of -0.40% as of Dec. 2025. Free cash flow margin is the ratio of total free cash flow to net sales. View historical data on Gourmet Master Co and its competitors. Over the past decade, Gourmet Master Co's FCF Margin % has ranged from 3.98 to 14.52. According to the industry distribution chart, Gourmet Master Co ranks #205 out of 364 companies in the Restaurants industry, placing it in the top 56.3%.
Is Gourmet Master Co's FCF Margin % too high?
Gourmet Master Co's current FCF Margin % is -0.40%. Over the past 10 years, this metric has ranged from a low of 3.98 to a high of 14.52. Based on the distribution chart, Gourmet Master Co ranks #205 out of 364 companies in the Restaurants industry, which is below the industry midpoint. 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 FCF Margin % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Gourmet Master Co ranks #205 out of 364 companies for FCF Margin %. This places Gourmet Master Co in the lower half of its industry. The industry median FCF Margin % is 4.81. Historically, Gourmet Master Co's own FCF Margin % has ranged from 3.98 to 14.52 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good FCF Margin % for a Restaurants company?
The median FCF Margin % among Restaurants companies is 4.81, based on 364 companies in the industry. Companies in the top quartile (top 25%) have a FCF Margin % significantly above this median, while those in the bottom quartile fall well below. However, FCF Margin % 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 FCF Margin % mean?
A high FCF Margin % can signal that a stock is expensive relative to its fundamentals. Free cash flow margin is the ratio of total free cash flow to net sales. View historical data on Gourmet Master Co and its competitors. For the Restaurants industry, the median FCF Margin % is 4.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current FCF Margin % is -0.40%. 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 FCF Margin % is -0.40%. 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 FCF Margin % calculated?
FCF Margin % is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current FCF Margin % is -0.40% 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:

  • FCF Margin %: -0.40%
  • 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

FCF Margin % 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