Gourmet Master Co Ltd (2723) - Cash Flow Conversion Efficiency

Latest as of September 2025: 0.067x

Based on the latest financial reports, Gourmet Master Co Ltd (2723) has a cash flow conversion efficiency ratio of 0.067x as of September 2025. Cash flow conversion efficiency measures how effectively a company's net assets (equity) generate operating cash flow. It is calculated by dividing operating cash flow (NT$641.25 Million ≈ $20.20 Million USD) by net assets (NT$9.51 Billion ≈ $299.71 Million USD). A higher ratio indicates that the company is more efficient at using its equity to generate cash flow from its core operations. See 2723 equity to assets ratio to measure how much of total assets are equity-financed.

Gourmet Master Co Ltd - Cash Flow Conversion Efficiency Trend (2009–2024)

This chart illustrates how Gourmet Master Co Ltd's cash flow conversion efficiency has evolved over time, based on yearly financial data. Check Gourmet Master Co Ltd cash flow quality index to evaluate the quality of earnings relative to operating cash generation.

Gourmet Master Co Ltd Competitors by Cash Flow Conversion Efficiency

The table below lists competitors of Gourmet Master Co Ltd ranked by their cash flow conversion efficiency.

Company	Cash Flow Conversion Efficiency
Talgo SA MC:TLGO	-0.227x
Polisan Holding AS IS:POLHO	0.019x
Uzin Utz AG XETRA:UZU	0.016x
Shan Dong Delisi Food Co Ltd SHE:002330	-0.007x
Boss Energy Ltd AU:BOE	0.077x
Shenzhen Liantronics SHE:300269	0.097x
Gladstone Investment Corporation 8.00% Notes due 2028 NASDAQ:GAINL	0.013x
Xinxiang Tianli Energy Co. Ltd. A SHE:301152	0.063x

Annual Cash Flow Conversion Efficiency for Gourmet Master Co Ltd (2009–2024)

The table below shows the annual cash flow conversion efficiency of Gourmet Master Co Ltd from 2009 to 2024. For the full company profile with market capitalisation and key ratios, see 2723 stock market capitalisation.

Year	Net Assets	Operating Cash Flow	Cash Flow Conversion Efficiency	Change
2024-12-31	NT$11.24 Billion ≈ $354.15 Million	NT$2.46 Billion ≈ $77.50 Million	0.219x	-20.40%
2023-12-31	NT$10.96 Billion ≈ $345.31 Million	NT$3.01 Billion ≈ $94.93 Million	0.275x	+16.17%
2022-12-31	NT$10.79 Billion ≈ $340.09 Million	NT$2.55 Billion ≈ $80.48 Million	0.237x	-27.84%
2021-12-31	NT$10.92 Billion ≈ $344.17 Million	NT$3.58 Billion ≈ $112.88 Million	0.328x	-10.38%
2020-12-31	NT$10.67 Billion ≈ $336.20 Million	NT$3.91 Billion ≈ $123.03 Million	0.366x	-17.77%
2019-12-31	NT$10.22 Billion ≈ $321.87 Million	NT$4.55 Billion ≈ $143.23 Million	0.445x	+43.79%
2018-12-31	NT$10.48 Billion ≈ $330.11 Million	NT$3.24 Billion ≈ $102.16 Million	0.309x	-11.70%
2017-12-31	NT$9.93 Billion ≈ $312.75 Million	NT$3.48 Billion ≈ $109.61 Million	0.350x	-7.54%
2016-12-31	NT$8.67 Billion ≈ $273.08 Million	NT$3.29 Billion ≈ $103.51 Million	0.379x	+14.67%
2015-12-31	NT$7.69 Billion ≈ $242.36 Million	NT$2.54 Billion ≈ $80.11 Million	0.331x	+19.94%
2014-12-31	NT$6.78 Billion ≈ $213.45 Million	NT$1.87 Billion ≈ $58.83 Million	0.276x	+16.05%
2013-12-31	NT$6.27 Billion ≈ $197.67 Million	NT$1.49 Billion ≈ $46.94 Million	0.237x	-5.67%
2012-12-31	NT$6.24 Billion ≈ $196.66 Million	NT$1.57 Billion ≈ $49.51 Million	0.252x	-24.36%
2011-12-31	NT$5.92 Billion ≈ $186.41 Million	NT$1.97 Billion ≈ $62.04 Million	0.333x	+38.68%
2010-12-31	NT$4.97 Billion ≈ $156.46 Million	NT$1.19 Billion ≈ $37.55 Million	0.240x	-59.08%
2009-12-31	NT$2.01 Billion ≈ $63.21 Million	NT$1.18 Billion ≈ $37.07 Million	0.586x	--

About Gourmet Master Co Ltd

TW:2723 Taiwan Restaurants

Market Cap

$358.41 Million

NT$11.38 Billion TWD

Market Cap Rank

#13823 Global

#539 in Taiwan

Share Price

NT$63.20

Change (1 day)

+3.10%

52-Week Range

NT$60.20 - NT$81.80

All Time High

NT$374.09