Gourmet Master Co (TPE:2723) Net Margin %: 7.34% (As of Dec. 2025) — 60% Above Median


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 Net Margin %?

Gourmet Master Co TPE:2723 -0.44% 69 Net Margin % is 7.34% as of Dec. 2025, which is 60% above its 10-year median of 4.60. 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 366 Restaurants companies, Gourmet Master Co ranks worse than 73.22% on this metric.

Net margin is calculated as Net Income divided by its Revenue. Gourmet Master Co's Net Income for the three months ended in Dec. 2025 was NT$318 Mil. Gourmet Master Co's Revenue for the three months ended in Dec. 2025 was NT$4,335 Mil. Therefore, Gourmet Master Co's net margin for the quarter that ended in Dec. 2025 was 7.34%.

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

TPE:2723' s Net Margin % Range Over the Past 10 Years
Min: -2.45   Med: 4.6   Max: 9.29
Current: -2.45


TPE:2723's Net Margin % is ranked worse than
73.22% of 366 companies
in the Restaurants industry
Industry Median: 2.06 vs TPE:2723: -2.45

Gourmet Master Co  (TPE:2723) Net Margin % Explanation

Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.

But the long term trend of the net margin is a good indicator of the competitiveness and health of the business.


Gourmet Master Co Net Margin % Related Terms


Gourmet Master Co Net Margin % Historical Data

* Premium members only.

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

Gourmet Master Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.50 2.48 3.70 3.11 -2.45

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
Net 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 4.08 4.38 2.54 -25.26 7.34

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

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

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

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


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

Gourmet Master Co Net Margin % Calculation

Net margin - also known as net profit margin is the ratio of Net Income divided by net sales or Revenue, usually presented in percent.

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

Net Margin=Net Income (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=-443.839/18107.433
=-2.45 %

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

Net Margin=Net Income (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=318.143/4334.819
=7.34 %

* 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 Net Margin % →
What does a Net Margin % of 7.34% mean?
Gourmet Master Co (TPE:2723) has a Net Margin % of 7.34% as of Dec. 2025. Net margin is the ratio of total net income to net sales. View historical data on Gourmet Master Co and its competitors. This is 60% above median its historical median of 4.60. According to the industry distribution chart, Gourmet Master Co ranks #268 out of 366 companies in the Restaurants industry, placing it in the top 73.2%.
Is Gourmet Master Co's Net Margin % too high?
Gourmet Master Co's current Net Margin % of 7.34% is 60% above median its 10-year median of 4.60. The Restaurants industry median Net Margin % is 2.06. Gourmet Master Co's value of 7.34% is 256.3% above this industry median. Based on the distribution chart, Gourmet Master Co ranks #268 out of 366 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 Net Margin % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Gourmet Master Co ranks #268 out of 366 companies for Net Margin %. This places Gourmet Master Co in the lower half of its industry. The industry median Net Margin % is 2.06. Gourmet Master Co's value of 7.34% is 256.3% above this benchmark. While the company's 10-year median is 4.60 vs. the industry median of 2.06, 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 Net Margin % for a Restaurants company?
The median Net Margin % among Restaurants companies is 2.06, based on 366 companies in the industry. Companies in the top quartile (top 25%) have a Net Margin % significantly above this median, while those in the bottom quartile fall well below. However, Net Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Gourmet Master Co's current Net Margin % of 7.34% is 256.3% 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 Net Margin % mean?
A high Net Margin % can signal that a stock is expensive relative to its fundamentals. Net margin is the ratio of total net income to net sales. View historical data on Gourmet Master Co and its competitors. For the Restaurants industry, the median Net Margin % is 2.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current Net Margin % is 7.34%, which is 60% above median its own 10-year median of 4.60. 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 Net Margin % is 7.34%, which is 60% above median its 10-year median of 4.60 and 256.3% above the Restaurants industry median of 2.06. 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 Net Margin % calculated?
Net Margin % is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current Net Margin % is 7.34% 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:

  • Net Margin %: 7.34% (60% above median its 10-year median of 4.60)
  • GF Value™: NT$82.86 vs. price of NT$68.20 (17.7% below fair value)
  • GF Score™: 69/100 with 3 warning signs
  • Industry Position: 256.3% above the Restaurants median (#268 of 366)

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

Net 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