Gourmet Master Co Ltd (2723) — Cash Flow-to-Debt Ratio

Latest as of September 2025: 0.08x

Gourmet Master Co Ltd (2723) has a Cash Flow-to-Debt Ratio of 0.08x as of September 2025, meaning its operating cash flow of NT$641.25 Million could theoretically repay 0% of its total liabilities (NT$8.00 Billion) in one year. See Gourmet Master Co Ltd (2723) financial flexibility to measure the company's free cash flow as a share of total liabilities.

CF-to-Debt Ratio

0.08x
Operating CF / Total Liabilities

Operating Cash Flow

NT$641.25 Million
TWD

Total Liabilities

NT$8.00 Billion
TWD

Data as of

Sep 2025
Most recent filing

Gourmet Master Co Ltd Cash Flow-to-Debt Ratio (2009–2024)

Historical debt coverage capacity for Gourmet Master Co Ltd across 16 annual periods. For the full cash flow conversion analysis, see 2723 cash flow conversion.

Annual Cash Flow-to-Debt Ratio for Gourmet Master Co Ltd (2009–2024)

Year-by-year debt coverage analysis for Gourmet Master Co Ltd. Check 2723 operating cash flow to net income to evaluate the quality of earnings relative to operating cash generation.

Year CF-to-Debt Ratio Operating CF (TWD) Total Liabilities YoY Change
2024 0.30x NT$2.46 Billion NT$8.27 Billion ▼ -16.4%
2023 0.36x NT$3.01 Billion NT$8.48 Billion ▲ +35.0%
2022 0.26x NT$2.55 Billion NT$9.70 Billion ▼ -27.2%
2021 0.36x NT$3.58 Billion NT$9.90 Billion ▲ +6.6%
2020 0.34x NT$3.91 Billion NT$11.51 Billion ▼ -7.5%
2019 0.37x NT$4.55 Billion NT$12.39 Billion ▼ -35.7%
2018 0.57x NT$3.24 Billion NT$5.69 Billion ▼ -3.6%
2017 0.59x NT$3.48 Billion NT$5.88 Billion ▼ -14.1%
2016 0.69x NT$3.29 Billion NT$4.77 Billion ▲ +24.6%
2015 0.55x NT$2.54 Billion NT$4.60 Billion ▼ -9.7%
2014 0.61x NT$1.87 Billion NT$3.05 Billion ▲ +5.0%
2013 0.58x NT$1.49 Billion NT$2.55 Billion ▼ -13.1%
2012 0.67x NT$1.57 Billion NT$2.34 Billion ▼ -29.5%
2011 0.95x NT$1.97 Billion NT$2.07 Billion ▲ +8.7%
2010 0.88x NT$1.19 Billion NT$1.36 Billion ▼ -11.4%
2009 0.99x NT$1.18 Billion NT$1.19 Billion —
Cash Flow-to-Debt Ratio = Operating Cash Flow / Total Liabilities. Higher is better for debt service capacity.