Gourmet Master Co (TPE:2723) Other Current Liabilities: NT$1,064 Mil (As of Mar. 2026)

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TPE:2723 Gourmet Master Co Ltd TPE:2723
74 GF Score
Price NT$62.20
GF Value NT$77.80
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Gourmet Master Co Other Current Liabilities?

Gourmet Master Co TPE:2723 -1.58% 74 Other Current Liabilities is NT$1,064 Mil as of Mar. 2026. GuruFocus rates TPE:2723 with a GF Score™ of 74/100 and a GF Value™ of NT$77.80 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Gourmet Master Co's other current liabilities for the quarter that ended in Mar. 2026 was NT$1,064 Mil.

Gourmet Master Co's quarterly other current liabilities declined from Sep. 2025 (NT$1,103 Mil) to Dec. 2025 (NT$1,073 Mil) and declined from Dec. 2025 (NT$1,073 Mil) to Mar. 2026 (NT$1,064 Mil).

Gourmet Master Co's annual other current liabilities declined from Dec. 2023 (NT$1,385 Mil) to Dec. 2024 (NT$1,221 Mil) and declined from Dec. 2024 (NT$1,221 Mil) to Dec. 2025 (NT$1,073 Mil).


Gourmet Master Co Other Current Liabilities Related Terms


Gourmet Master Co Other Current Liabilities Historical Data

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The historical data trend for Gourmet Master Co's Other Current Liabilities 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 Other Current Liabilities Chart

Gourmet Master Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Liabilities
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,462.39 1,384.77 1,385.05 1,221.26 1,072.64

Gourmet Master Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Other Current Liabilities 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 1,215.95 1,071.57 1,103.46 1,072.64 1,063.62
TPE:2723
74GF Score
Gourmet Master Co Ltd TPE:2723
Other Current Liabilities is just one metric. See GF Score™, valuation, warning signs, and more.
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Gourmet Master Co Other Current Liabilities Calculation

The liability a company needs to pay in the next 12 months, but not assigned to Accounts Payable or Debt. For instance, Wal-Mart (WMT) has accrued wages, salaries, valuation, bonuses, insurance liabilities, accrued tax etc. These are all included in other current liabilities.

What does a Other Current Liabilities of NT$1,064 Mil mean?
Gourmet Master Co (TPE:2723) has a Other Current Liabilities of NT$1,064 Mil as of Mar. 2026. Other current liabilities as record on a company's balance sheet not categorized as standard liabilities. View historical data on Gourmet Master Co.
Is Gourmet Master Co's Other Current Liabilities too high?
Gourmet Master Co's current Other Current Liabilities is NT$1,064 Mil. Overall, Gourmet Master Co has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gourmet Master Co's Other Current Liabilities compare to MCD and SBUX?
Gourmet Master Co's Other Current Liabilities of NT$1,064 Mil 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 Other Current Liabilities for a Restaurants company?
A good Other Current Liabilities depends on the Restaurants industry context. However, Other Current Liabilities 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 Other Current Liabilities mean?
A high Other Current Liabilities can signal that a stock is expensive relative to its fundamentals. Other current liabilities as record on a company's balance sheet not categorized as standard liabilities. View historical data on Gourmet Master Co. Gourmet Master Co's current Other Current Liabilities is NT$1,064 Mil. 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$77.80, compared to a current price of NT$62.20 — trading 20.1% below its estimated fair value. The current Other Current Liabilities is NT$1,064 Mil. Gourmet Master Co's overall GF Score™ is 74/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Liabilities calculated?
Other Current Liabilities is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current Other Current Liabilities is NT$1,064 Mil 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$62.20 is trading 20.1% below its estimated GF Value™ of NT$77.80. GuruFocus considers Gourmet Master Co to be Modestly Undervalued.

Key valuation signals for TPE:2723:

  • Other Current Liabilities: NT$1,064 Mil
  • GF Value™: NT$77.80 vs. price of NT$62.20 (20.1% below fair value)
  • GF Score™: 74/100 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.
74GF Score

Get the complete analysis for TPE:2723

Other Current Liabilities is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$62.20
Price
NT$77.80
GF Value