Gourmet Master CoTPE:2723 +0.15%73 Pretax Margin % is 9.93% as of Dec. 2025, which is 46% above its 10-year median of 6.78. GuruFocus rates TPE:2723 with a GF Score™ of 73/100 and a GF Value™ of NT$82.72 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 361 Restaurants companies, Gourmet Master Co ranks worse than 65.93% on this metric.
The historical rank and industry rank for Gourmet Master Co's Pretax Margin % or its related term are showing as below:
TPE:2723'
s Pretax Margin % Range Over the Past 10 Years
Min: 0.54 Med: 6.78 Max: 12.9
Current: 0.54
TPE:2723's Pretax Margin % is ranked worse than 65.93% of 361
companies
in the Restaurants industry
Industry Median: 2.9
vs TPE:2723: 0.54
Gourmet Master Co (TPE:2723) Pretax Margin % Explanation
The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.
The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.
It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.
The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.
Gourmet Master Co Pretax Margin % Related Terms
Gourmet Master Co Pretax Margin % Historical Data
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The historical data trend for Gourmet Master Co's Pretax 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: Pretax Margin % Comparison
For the Restaurants subindustry, Gourmet Master Co's Pretax Margin %, along with its competitors' market caps and Pretax 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 Pretax Margin % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Gourmet Master Co's Pretax Margin % distribution charts can be found below:
* The bar in red indicates where Gourmet Master Co's Pretax 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 Pretax Margin % of 9.93% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Gourmet Master Co and its competitors. This is 46% above median its historical median of 6.78. Over the past decade, Gourmet Master Co's Pretax Margin % has ranged from 0.54 to 12.90. According to the industry distribution chart, Gourmet Master Co ranks #238 out of 361 companies in the Restaurants industry, placing it in the top 65.9%.
Is Gourmet Master Co's Pretax Margin % too high?
Gourmet Master Co's current Pretax Margin % of 9.93% is 46% above median its 10-year median of 6.78. Over the past 10 years, this metric has ranged from a low of 0.54 to a high of 12.90. The Restaurants industry median Pretax Margin % is 2.90. Gourmet Master Co's value of 9.93% is 242.4% above this industry median. Based on the distribution chart, Gourmet Master Co ranks #238 out of 361 companies in the Restaurants industry, which is below the industry midpoint. 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 Pretax Margin % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Gourmet Master Co ranks #238 out of 361 companies for Pretax Margin %. This places Gourmet Master Co in the lower half of its industry. The industry median Pretax Margin % is 2.90. Gourmet Master Co's value of 9.93% is 242.4% above this benchmark. Historically, Gourmet Master Co's own Pretax Margin % has ranged from 0.54 to 12.90 over the past decade. While the company's 10-year median is 6.78 vs. the industry median of 2.90, 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 Pretax Margin % for a Restaurants company?
The median Pretax Margin % among Restaurants companies is 2.90, based on 361 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Gourmet Master Co's current Pretax Margin % of 9.93% is 242.4% 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Gourmet Master Co and its competitors. For the Restaurants industry, the median Pretax Margin % is 2.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current Pretax Margin % is 9.93%, which is 46% above median its own 10-year median of 6.78. 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$82.72, compared to a current price of NT$67.50 — trading 18.4% below its estimated fair value. The current Pretax Margin % is 9.93%, which is 46% above median its 10-year median of 6.78 and 242.4% above the Restaurants industry median of 2.90. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current Pretax Margin % is 9.93% 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$67.50 is trading 18.4% below its estimated GF Value™ of NT$82.72.
GuruFocus considers Gourmet Master Co to be Modestly Undervalued.
Key valuation signals for TPE:2723:
Pretax Margin %: 9.93% (46% above median its 10-year median of 6.78)
GF Value™: NT$82.72 vs. price of NT$67.50 (18.4% below fair value)
Industry Position: 242.4% above the Restaurants median (#238 of 361)
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.
73GF Score
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Pretax Margin % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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