Gourmet Master Co (TPE:2723) LT-Debt-to-Total-Asset: 0.12 (As of Dec. 2025)

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TPE:2723 Gourmet Master Co Ltd TPE:2723
73 GF Score
Price NT$63.00
GF Value NT$82.25
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Gourmet Master Co LT-Debt-to-Total-Asset?

Gourmet Master Co TPE:2723 -3.52% 73 LT-Debt-to-Total-Asset is 0.12 as of Dec. 2025. GuruFocus rates TPE:2723 with a GF Score™ of 73/100 and a GF Value™ of NT$82.25 (Modestly Undervalued). The stock has 3 warning signs investors should review.

LT Debt to Total Assets is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. It is calculated as a company's Long-Term Debt & Capital Lease Obligationdivide by its Total Assets. Gourmet Master Co's long-term debt to total assests ratio for the quarter that ended in Dec. 2025 was 0.12.

Gourmet Master Co's long-term debt to total assets ratio declined from Dec. 2024 (0.15) to Dec. 2025 (0.12). It may suggest that Gourmet Master Co is progressively becoming less dependent on debt to grow their business.

Gourmet Master Co  (TPE:2723) LT-Debt-to-Total-Asset Explanation

LT Debt to Total Asset is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. A year-over-year decrease in this metric would suggest the company is progressively becoming less dependent on debt to grow their business.

Gourmet Master Co LT-Debt-to-Total-Asset Related Terms

Gourmet Master Co LT-Debt-to-Total-Asset Historical Data

* Premium members only.

The historical data trend for Gourmet Master Co's LT-Debt-to-Total-Asset 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 LT-Debt-to-Total-Asset Chart

Gourmet Master Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
LT-Debt-to-Total-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.16 0.16 0.14 0.15 0.12

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
LT-Debt-to-Total-Asset 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 0.15 0.14 0.13 0.13 0.12
TPE:2723
73GF Score
Gourmet Master Co Ltd TPE:2723
LT-Debt-to-Total-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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Gourmet Master Co LT-Debt-to-Total-Asset Calculation

Gourmet Master Co's Long-Term Debt to Total Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (A: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (A: Dec. 2025 )/Total Assets (A: Dec. 2025 )
=2010.676/17436.857
=0.12

Gourmet Master Co's Long-Term Debt to Total Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (Q: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (Q: Dec. 2025 )/Total Assets (Q: Dec. 2025 )
=2010.676/17436.857
=0.12

* 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 LT-Debt-to-Total-Asset →
What does a LT-Debt-to-Total-Asset of 0.12 mean?
Gourmet Master Co (TPE:2723) has a LT-Debt-to-Total-Asset of 0.12 as of Dec. 2025. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on Gourmet Master Co and its competitors.
Is Gourmet Master Co's LT-Debt-to-Total-Asset too high?
Gourmet Master Co's current LT-Debt-to-Total-Asset is 0.12. 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 LT-Debt-to-Total-Asset compare to MCD and SBUX?
Gourmet Master Co's LT-Debt-to-Total-Asset of 0.12 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 LT-Debt-to-Total-Asset for a Restaurants company?
A good LT-Debt-to-Total-Asset depends on the Restaurants industry context. However, LT-Debt-to-Total-Asset 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 LT-Debt-to-Total-Asset mean?
A high LT-Debt-to-Total-Asset can signal that a stock is expensive relative to its fundamentals. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on Gourmet Master Co and its competitors. Gourmet Master Co's current LT-Debt-to-Total-Asset is 0.12. 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$82.25, compared to a current price of NT$63.00 — trading 23.4% below its estimated fair value. The current LT-Debt-to-Total-Asset is 0.12. 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 LT-Debt-to-Total-Asset calculated?
LT-Debt-to-Total-Asset is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current LT-Debt-to-Total-Asset is 0.12 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$63.00 is trading 23.4% below its estimated GF Value™ of NT$82.25. GuruFocus considers Gourmet Master Co to be Modestly Undervalued.

Key valuation signals for TPE:2723:

  • LT-Debt-to-Total-Asset: 0.12
  • GF Value™: NT$82.25 vs. price of NT$63.00 (23.4% 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

LT-Debt-to-Total-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$63.00
Price
NT$82.25
GF Value