Gourmet Master Co Ltd (2723) — Cash Flow Quality Index

Latest as of June 2025: 0.69x

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 2723 long-term investments to assets to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.69x
Operating CF / Net Income

Operating Cash Flow

NT$169.68 Million
TWD

Net Income

NT$247.47 Million
TWD

Data as of

Jun 2025
Most recent filing

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. Check Gourmet Master Co Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Gourmet Master Co Ltd (2009–2024)

Year-by-year earnings quality comparison for Gourmet Master Co Ltd. For live market cap and the full company financial profile, see Gourmet Master Co Ltd stock valuation.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.