Gourmet Master Co (TPE:2723) Research & Development: NT$69 Mil (TTM As of Dec. 2025)


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 Research & Development?

Gourmet Master Co TPE:2723 -0.44% 69 Research & Development is NT$69 Mil as of Dec. 2025. 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.

Research & Development is the aggregate amount of research and development expenses during the year. Gourmet Master Co's Research & Development for the three months ended in Dec. 2025 was NT$17 Mil. Its Research & Development for the trailing twelve months (TTM) ended in Dec. 2025 was NT$69 Mil.

Gourmet Master Co  (TPE:2723) Research & Development Explanation

If competitive advantage is created by a patent or tech advantage, at some point it will disappear.

High R&D usually dictates high SG&A which threatens the competitive advantage.

Gourmet Master Co Research & Development Related Terms

Gourmet Master Co Research & Development Historical Data

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The historical data trend for Gourmet Master Co's Research & Development 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 Research & Development Chart

Gourmet Master Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Research & Development
Get a 7-Day Free Trial Premium Member Only Premium Member Only 38.76 69.15 77.13 71.98 69.46

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
Research & Development 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 17.51 18.00 17.18 17.60 16.69
TPE:2723
69GF Score
Gourmet Master Co Ltd TPE:2723
Research & Development is just one metric. See GF Score™, valuation, warning signs, and more.
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Gourmet Master Co Research & Development Calculation

This is the expense the company spent on research and development.

Research & Development for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$69 Mil.

* 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 Research & Development →
What does a Research & Development of NT$69 Mil mean?
Gourmet Master Co (TPE:2723) has a Research & Development of NT$69 Mil as of Dec. 2025. Research and development expense is the total cost for research and development activities. View historical data on Gourmet Master Co and its competitors.
Is Gourmet Master Co's Research & Development too high?
Gourmet Master Co's current Research & Development is NT$69 Mil. 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 Research & Development compare to MCD and SBUX?
Gourmet Master Co's Research & Development of NT$69 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 Research & Development for a Restaurants company?
A good Research & Development depends on the Restaurants industry context. However, Research & Development 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 Research & Development mean?
A high Research & Development can signal that a stock is expensive relative to its fundamentals. Research and development expense is the total cost for research and development activities. View historical data on Gourmet Master Co and its competitors. Gourmet Master Co's current Research & Development is NT$69 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$82.86, compared to a current price of NT$68.20 — trading 17.7% below its estimated fair value. The current Research & Development is NT$69 Mil. 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 Research & Development calculated?
Research & Development is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current Research & Development is NT$69 Mil 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:

  • Research & Development: NT$69 Mil
  • GF Value™: NT$82.86 vs. price of NT$68.20 (17.7% below fair value)
  • GF Score™: 69/100 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.
69GF Score

Get the complete analysis for TPE:2723

Research & Development 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