Gourmet Master Co Ltd (2723) — Capital Reinvestment Ratio

Latest as of September 2025: 0.43x

Gourmet Master Co Ltd (2723) has a Capital Reinvestment Ratio of 0.43x as of September 2025, meaning it reinvests 0% of its operating cash flow (NT$641.25 Million) in capital expenditures (NT$274.56 Million). Check Gourmet Master Co Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.

Capital Reinvestment Ratio

0.43x
Capex / Operating Cash Flow

Operating Cash Flow

NT$641.25 Million
TWD

Capital Expenditures

NT$274.56 Million
TWD

Data as of

Sep 2025
Most recent filing

Gourmet Master Co Ltd Capital Reinvestment Ratio (2009–2024)

This chart tracks Gourmet Master Co Ltd's Capital Reinvestment Ratio across 16 annual periods. For the full cash flow conversion analysis, see cash flow conversion of Gourmet Master Co Ltd.

Annual Capital Reinvestment Ratio for Gourmet Master Co Ltd (2009–2024)

Year-by-year Capital Reinvestment Ratio for Gourmet Master Co Ltd from 2009 to 2024. See 2723 FCF generation index to measure how efficiently the company converts operating cash flow to free cash.

Year Reinvestment Ratio Operating CF (TWD) Capital Expenditures YoY Change
2024 0.54x NT$2.46 Billion NT$1.33 Billion ▲ +35.6%
2023 0.40x NT$3.01 Billion NT$1.20 Billion ▼ -29.9%
2022 0.57x NT$2.55 Billion NT$1.46 Billion ▲ +112.4%
2021 0.27x NT$3.58 Billion NT$961.04 Million ▼ -25.1%
2020 0.36x NT$3.91 Billion NT$1.40 Billion ▲ +37.7%
2019 0.26x NT$4.55 Billion NT$1.18 Billion ▼ -56.1%
2018 0.59x NT$3.24 Billion NT$1.92 Billion ▲ +11.8%
2017 0.53x NT$3.48 Billion NT$1.85 Billion ▲ +24.0%
2016 0.43x NT$3.29 Billion NT$1.41 Billion ▼ -40.4%
2015 0.72x NT$2.54 Billion NT$1.83 Billion ▼ -33.0%
2014 1.07x NT$1.87 Billion NT$2.00 Billion ▲ +17.5%
2013 0.91x NT$1.49 Billion NT$1.36 Billion ▲ +22.0%
2012 0.75x NT$1.57 Billion NT$1.18 Billion ▲ +32.6%
2011 0.56x NT$1.97 Billion NT$1.11 Billion ▲ +49.2%
2010 0.38x NT$1.19 Billion NT$451.05 Million ▲ +2.3%
2009 0.37x NT$1.18 Billion NT$435.38 Million —
Capital Reinvestment Ratio = ABS(Capital Expenditures) / Operating Cash Flow