Gourmet Master Co (TPE:2723) ROCE %: 14.89% (As of Dec. 2025)

What is Gourmet Master Co ROCE %?

Gourmet Master Co TPE:2723 -0.44% 69 ROCE % is 14.89% 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.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Gourmet Master Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 14.89%.

Gourmet Master Co (TPE:2723) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Gourmet Master Co ROCE % Related Terms

Gourmet Master Co ROCE % Historical Data

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The historical data trend for Gourmet Master Co's ROCE % 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 ROCE % Chart

Gourmet Master Co Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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11.37

6.21

8.53

8.73

1.60

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
ROCE %	Get a 7-Day Free Trial															10.16	9.78	8.00	-27.96	14.89

69GF Score

Gourmet Master Co Ltd TPE:2723

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

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Gourmet Master Co ROCE % Calculation

Gourmet Master Co's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %	=	EBIT	/	( (Capital Employed	+	Capital Employed)	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	215.278	/	( ( (19514.93 - 4990.356)	+	(17436.857 - 4990.723) )	/ 2 )
	=	215.278	/	( (14524.574	+	12446.134)	/ 2 )
	=	215.278	/	13485.354
	=	1.60 %

Gourmet Master Co's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Dec. 2025 )		(Q: Sep. 2025 )		(Q: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Dec. 2025 )		(Q: Sep. 2025 )		(Q: Dec. 2025 )
	=	1827.132	/	( ( (17515.682 - 5427.595)	+	(17436.857 - 4990.723) )	/ 2 )
	=	1827.132	/	( ( 12088.087	+	12446.134 )	/ 2 )
	=	1827.132	/	12267.1105
	=	14.89 %

(1) Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of 14.89% mean?

Gourmet Master Co (TPE:2723) has a ROCE % of 14.89% as of Dec. 2025.

Is Gourmet Master Co's ROCE % too high?

Gourmet Master Co's current ROCE % is 14.89%. The Restaurants industry median ROCE % is 6.05. Gourmet Master Co's value of 14.89% is 146.1% above this industry median. 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 ROCE % compare to MCD and SBUX?

Gourmet Master Co's ROCE % of 14.89% can be compared against companies in the Restaurants industry. The industry median ROCE % is 6.05. Gourmet Master Co's value of 14.89% is 146.1% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good ROCE % for a Restaurants company?

The median ROCE % among Restaurants companies is 6.05, based on 352 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Gourmet Master Co's current ROCE % of 14.89% is 146.1% 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 ROCE % mean?

A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Restaurants industry, the median ROCE % is 6.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current ROCE % is 14.89%. 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 ROCE % is 14.89% and 146.1% above the Restaurants industry median of 6.05. 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 ROCE % calculated?

ROCE % is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current ROCE % is 14.89% 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:

ROCE %: 14.89%
GF Value™: NT$82.86 vs. price of NT$68.20 (17.7% below fair value)
GF Score™: 69/100 with 3 warning signs
Industry Position: 146.1% above the Restaurants median

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

Industry Consumer Cyclical Restaurants

Comparable Companies TPE:2753 ROCO:4419 ROCO:1268 ROCO:2729 ROCO:2755 ROCO:2752 TPE:2727 ROCO:2754 ROCO:7708 ROCO:7757 MCD SBUX LSE:CPG YUM CMG TSX:QSR DRI TSX:QSP.UN YUMC TXRH

Address No. 35, 23rd, Nantun District, Taichung, TWN

Website https://www.85cafe.com

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

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ROCE % 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

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