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Gourmet Master CoTPE:2723 -0.65%76 OCF Margin % is 11.94% as of Mar. 2026, which is 19% below its 10-year median of 14.83. GuruFocus rates TPE:2723 with a GF Score™ of 76/100 and a GF Value™ of NT$77.94 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 362 Restaurants companies, Gourmet Master Co ranks worse than 54.14% on this metric.
The historical data trend for Gourmet Master Co's OCF 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.
TPE:2723 vs MCD, SBUX, YUM: OCF Margin % Comparison
For the Restaurants subindustry, Gourmet Master Co's OCF Margin %, along with its competitors' market caps and OCF 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 OCF Margin % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Gourmet Master Co's OCF Margin % distribution charts can be found below:
* The bar in red indicates where Gourmet Master Co's OCF Margin % falls into.
* 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 OCF Margin % of 11.94% as of Mar. 2026. OCF Margin is the ratio of Cash Flow from Operations to Total Revenue. View historical data on Gourmet Master Co and its competitors. This is 19% below median its historical median of 14.83. Over the past decade, Gourmet Master Co's OCF Margin % has ranged from 9.91 to 19.84. According to the industry distribution chart, Gourmet Master Co ranks #196 out of 362 companies in the Restaurants industry, placing it in the top 54.1%.
Is Gourmet Master Co's OCF Margin % too high?
Gourmet Master Co's current OCF Margin % of 11.94% is 19% below median its 10-year median of 14.83. Over the past 10 years, this metric has ranged from a low of 9.91 to a high of 19.84. The Restaurants industry median OCF Margin % is 10.10. Gourmet Master Co's value of 11.94% is 18.3% above this industry median. Based on the distribution chart, Gourmet Master Co ranks #196 out of 362 companies in the Restaurants industry, which is below the industry midpoint. Overall, Gourmet Master Co has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gourmet Master Co's OCF Margin % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Gourmet Master Co ranks #196 out of 362 companies for OCF Margin %. This places Gourmet Master Co in the lower half of its industry. The industry median OCF Margin % is 10.10. Gourmet Master Co's value of 11.94% is 18.3% above this benchmark. Historically, Gourmet Master Co's own OCF Margin % has ranged from 9.91 to 19.84 over the past decade. While the company's 10-year median is 14.83 vs. the industry median of 10.10, 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 OCF Margin % for a Restaurants company?
The median OCF Margin % among Restaurants companies is 10.10, based on 362 companies in the industry. Companies in the top quartile (top 25%) have a OCF Margin % significantly above this median, while those in the bottom quartile fall well below. However, OCF Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Gourmet Master Co's current OCF Margin % of 11.94% is 18.3% 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 OCF Margin % mean?
A high OCF Margin % can signal that a stock is expensive relative to its fundamentals. OCF Margin is the ratio of Cash Flow from Operations to Total Revenue. View historical data on Gourmet Master Co and its competitors. For the Restaurants industry, the median OCF Margin % is 10.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current OCF Margin % is 11.94%, which is 19% below median its own 10-year median of 14.83. 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$77.94, compared to a current price of NT$61.60 — trading 21% below its estimated fair value. The current OCF Margin % is 11.94%, which is 19% below median its 10-year median of 14.83 and 18.3% above the Restaurants industry median of 10.10. Gourmet Master Co's overall GF Score™ is 76/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is OCF Margin % calculated?
OCF Margin % is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current OCF Margin % is 11.94% as of Mar. 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$61.60 is trading 21% below its estimated GF Value™ of NT$77.94.
GuruFocus considers Gourmet Master Co to be Modestly Undervalued.
Key valuation signals for TPE:2723:
OCF Margin %: 11.94% (19% below median its 10-year median of 14.83)
GF Value™: NT$77.94 vs. price of NT$61.60 (21% below fair value)
Industry Position: 18.3% above the Restaurants median (#196 of 362)
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.
76GF Score
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