Gourmet Master Co Ltd (2723) — Cash Flow Quality Index
Gourmet Master Co Ltd (2723) has a Cash Flow Quality Index of 0.69x as of June 2025. Operating cash flow of NT$169.68 Million is below net income of NT$247.47 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Gourmet Master Co Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Gourmet Master Co Ltd Cash Flow Quality Index (2009–2024)
Historical Cash Flow Quality Index for Gourmet Master Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Gourmet Master Co Ltd.
Annual Cash Flow Quality Index for Gourmet Master Co Ltd (2009–2024)
Year-by-year earnings quality comparison for Gourmet Master Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 2.22x | NT$2.46 Billion | NT$1.11 Billion | ▼ -44.4% |
| 2023 | 3.98x | NT$3.01 Billion | NT$756.61 Million | ▼ -24.7% |
| 2022 | 5.29x | NT$2.55 Billion | NT$483.08 Million | ▲ +121.4% |
| 2021 | 2.39x | NT$3.58 Billion | NT$1.50 Billion | ▼ -14.0% |
| 2020 | 2.78x | NT$3.91 Billion | NT$1.41 Billion | ▼ -9.3% |
| 2019 | 3.06x | NT$4.55 Billion | NT$1.49 Billion | ▲ +128.3% |
| 2018 | 1.34x | NT$3.24 Billion | NT$2.42 Billion | ▲ +14.5% |
| 2017 | 1.17x | NT$3.48 Billion | NT$2.97 Billion | ▼ -14.6% |
| 2016 | 1.37x | NT$3.29 Billion | NT$2.40 Billion | ▼ -15.3% |
| 2015 | 1.62x | NT$2.54 Billion | NT$1.57 Billion | ▼ -20.8% |
| 2014 | 2.05x | NT$1.87 Billion | NT$912.90 Million | ▲ +26.8% |
| 2013 | 1.61x | NT$1.49 Billion | NT$923.74 Million | ▲ +3.2% |
| 2012 | 1.56x | NT$1.57 Billion | NT$1.01 Billion | ▼ -9.7% |
| 2011 | 1.73x | NT$1.97 Billion | NT$1.14 Billion | ▲ +21.5% |
| 2010 | 1.42x | NT$1.19 Billion | NT$836.86 Million | ▼ -8.2% |
| 2009 | 1.55x | NT$1.18 Billion | NT$758.21 Million | — |