Gourmet Master CoTPE:2723 -0.15%69 ROE % is 12.99% as of Dec. 2025, which is 39% above its 10-year median of 9.36. 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. Among 345 Restaurants companies, Gourmet Master Co ranks worse than 75.36% on this metric.
The historical rank and industry rank for Gourmet Master Co's ROE % or its related term are showing as below:
TPE:2723'
s ROE % Range Over the Past 10 Years
Min: -4.19 Med: 9.36 Max: 23.18
Current: -4.19
During the past 13 years, Gourmet Master Co's highest ROE % was 23.18%. The lowest was -4.19%. And the median was 9.36%.
TPE:2723's ROE % is ranked worse than 75.36% of 345
companies
in the Restaurants industry
Industry Median: 6.42
vs TPE:2723: -4.19
Gourmet Master Co (TPE:2723) ROE % Explanation
ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.
The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:
Note:
The net income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.
* 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.
Be Aware
Net Income is used.
Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.
Gourmet Master Co ROE % Related Terms
Gourmet Master Co ROE % Historical Data
* Premium members only.
The historical data trend for Gourmet Master Co's ROE % 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.
For the Restaurants subindustry, Gourmet Master Co's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Gourmet Master Co's ROE % distribution charts can be found below:
* The bar in red indicates where Gourmet Master Co's ROE % 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.
In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data,
the net income data used here is four times the quarterly (Dec. 2025) net income data.
ROE % is displayed in the 30-year financial page.
Gourmet Master Co (TPE:2723) has a ROE % of 12.99% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Gourmet Master Co and its competitors. This is 39% above median its historical median of 9.36. According to the industry distribution chart, Gourmet Master Co ranks #260 out of 345 companies in the Restaurants industry, placing it in the top 75.4%.
Is Gourmet Master Co's ROE % too high?
Gourmet Master Co's current ROE % of 12.99% is 39% above median its 10-year median of 9.36. The Restaurants industry median ROE % is 6.42. Gourmet Master Co's value of 12.99% is 102.3% above this industry median. Based on the distribution chart, Gourmet Master Co ranks #260 out of 345 companies in the Restaurants industry, which is in the bottom quartile relative to peers. 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 ROE % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Gourmet Master Co ranks #260 out of 345 companies for ROE %. This places Gourmet Master Co in the lower half of its industry. The industry median ROE % is 6.42. Gourmet Master Co's value of 12.99% is 102.3% above this benchmark. While the company's 10-year median is 9.36 vs. the industry median of 6.42, 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 ROE % for a Restaurants company?
The median ROE % among Restaurants companies is 6.42, based on 345 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Gourmet Master Co's current ROE % of 12.99% is 102.3% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Gourmet Master Co and its competitors. For the Restaurants industry, the median ROE % is 6.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gourmet Master Co's current ROE % is 12.99%, which is 39% above median its own 10-year median of 9.36. 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$66.80 — trading 19.4% below its estimated fair value. The current ROE % is 12.99%, which is 39% above median its 10-year median of 9.36 and 102.3% above the Restaurants industry median of 6.42. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Gourmet Master Co (TPE:2723), the current ROE % is 12.99% 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$66.80 is trading 19.4% below its estimated GF Value™ of NT$82.86.
GuruFocus considers Gourmet Master Co to be Modestly Undervalued.
Key valuation signals for TPE:2723:
ROE %: 12.99% (39% above median its 10-year median of 9.36)
GF Value™: NT$82.86 vs. price of NT$66.80 (19.4% below fair value)
Industry Position: 102.3% above the Restaurants median (#260 of 345)
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.
69GF Score
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