Gourmet Master Co Ltd Cash Flow Quality Index

Latest as of June 2026: 1.67x

Gourmet Master Co Ltd cash flow quality index. Gourmet Master Co Ltd (2723) has a Cash Flow Quality Index of 1.67x as of June 2026. Operating cash flow of NT$565.72 Million exceeds net income of NT$338.32 Million, indicating high earnings quality where cash backs reported profits. Explore Gourmet Master Co Ltd (2723) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.67x
Operating CF / Net Income

Operating Cash Flow

NT$565.72 Million
TWD

Net Income

NT$338.32 Million
TWD

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of Gourmet Master Co Ltd (2009–2025)

Cash flow quality index of Gourmet Master Co Ltd from 2009 to 2025. Historical Cash Flow Quality Index for Gourmet Master Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. See net asset quality index of Gourmet Master Co Ltd to measure how much of total assets are equity-financed.

Gourmet Master Co Ltd Cash Flow Quality Index by Year (2009–2025)

Gourmet Master Co Ltd cash flow quality index by year from 2009 to 2025. Year-by-year earnings quality comparison for Gourmet Master Co Ltd. For the full cash flow conversion analysis, see 2723 cash flow conversion.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 18.45x NT$1.80 Billion NT$97.30 Million ▲ +732.6%
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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.