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The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Gourmet Master Co's Revenue for the
three
months ended in Mar. 2026 was NT$4,027 Mil. Gourmet Master Co's average Accounts Receivable for the
three
months ended in Mar. 2026 was NT$218 Mil.
Hence, Gourmet Master Co's Receivables Turnover for the
three
months ended in Mar. 2026 was 18.44.
Gourmet Master Co (TPE:2723) Receivables Turnover Explanation
An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.
Gourmet Master Co Receivables Turnover Related Terms
Gourmet Master Co Receivables Turnover Historical Data
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The historical data trend for Gourmet Master Co's Receivables Turnover 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: Receivables Turnover Comparison
For the Restaurants subindustry, Gourmet Master Co's Receivables Turnover, along with its competitors' market caps and Receivables Turnover 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 Receivables Turnover vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Gourmet Master Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Gourmet Master Co's Receivables Turnover 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 Receivables Turnover of 18.44 as of Mar. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Gourmet Master Co and its competitors. According to the industry distribution chart, Gourmet Master Co ranks #71 out of 355 companies in the Restaurants industry, placing it in the top 20%.
Is Gourmet Master Co's Receivables Turnover too high?
Gourmet Master Co's current Receivables Turnover is 18.44. The Restaurants industry median Receivables Turnover is 28.95. Gourmet Master Co's value of 18.44 is 36.3% below this industry median. Based on the distribution chart, Gourmet Master Co ranks #71 out of 355 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. 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 Receivables Turnover compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Gourmet Master Co ranks #71 out of 355 companies for Receivables Turnover. This places Gourmet Master Co in the top 20% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 28.95. Gourmet Master Co's value of 18.44 is 36.3% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Restaurants company?
The median Receivables Turnover among Restaurants companies is 28.95, based on 355 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Gourmet Master Co's current Receivables Turnover of 18.44 is 36.3% below 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Gourmet Master Co and its competitors. For the Restaurants industry, the median Receivables Turnover is 28.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current Receivables Turnover is 18.44. 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$77.74, compared to a current price of NT$61.60 — trading 20.8% below its estimated fair value. The current Receivables Turnover is 18.44 and 36.3% below the Restaurants industry median of 28.95. 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 Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current Receivables Turnover is 18.44 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 20.8% below its estimated GF Value™ of NT$77.74.
GuruFocus considers Gourmet Master Co to be Modestly Undervalued.
Key valuation signals for TPE:2723:
Receivables Turnover: 18.44
GF Value™: NT$77.74 vs. price of NT$61.60 (20.8% below fair value)
Industry Position: 36.3% below the Restaurants median (#71 of 355)
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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Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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