Gourmet Master Co Ltd (2723) — Defensive Interval Ratio

Latest as of September 2025: 111 days

Gourmet Master Co Ltd (2723) has a Defensive Interval Ratio of 111 days as of September 2025. Defensive assets of NT$1.65 Billion (cash NT$-, short-term investments NT$1.36 Billion, receivables NT$291.16 Million) cover 111 days of daily cash needs of NT$14.87 Million/day.

Defensive Interval Ratio

111 days
Days of operational coverage

Defensive Assets

NT$1.65 Billion
Cash + ST Investments + Receivables

Daily Cash Need

NT$14.87 Million
Current Liabilities ÷ 365

Current Liabilities

NT$5.43 Billion
TWD

Gourmet Master Co Ltd Defensive Interval Ratio (2009–2024)

This chart shows how Gourmet Master Co Ltd's Defensive Interval Ratio has evolved across 16 annual periods from 2009 to 2024. As of September 2025, the ratio stands at 111 days, meaning defensive assets of NT$1.65 Billion can fund 111 days of operations without new revenue. For the complete balance sheet picture, see how large is Gourmet Master Co Ltd's balance sheet.

Annual Defensive Interval Ratio for Gourmet Master Co Ltd (2009–2024)

The table below presents the year-by-year Defensive Interval Ratio for Gourmet Master Co Ltd from 2009 to 2024, covering 16 annual filings. Each row shows defensive assets, daily cash need, the DIR in days, and the change in days compared to the prior year. See Gourmet Master Co Ltd working capital to net assets to evaluate short-term liquidity relative to the company's equity base.

Year DIR (days) Defensive Assets (TWD) Daily Cash Need Cash ST Investments Change (days)
2024 76 days NT$1.04 Billion NT$13.67 Million/day NT$- NT$736.32 Million ▼ -89 days
2023 165 days NT$2.43 Billion NT$14.70 Million/day NT$- NT$1.85 Billion ▼ -69 days
2022 234 days NT$3.95 Billion NT$16.87 Million/day NT$- NT$3.43 Billion ▲ +111 days
2021 123 days NT$2.08 Billion NT$16.91 Million/day NT$- NT$1.70 Billion ▼ -4 days
2020 127 days NT$2.49 Billion NT$19.62 Million/day NT$- NT$1.94 Billion ▲ +9 days
2019 117 days NT$2.23 Billion NT$19.01 Million/day NT$- NT$1.65 Billion ▼ -146 days
2018 264 days NT$3.69 Billion NT$14.00 Million/day NT$- NT$3.15 Billion ▼ -32 days
2017 296 days NT$4.41 Billion NT$14.91 Million/day NT$- NT$3.87 Billion ▲ +41 days
2016 255 days NT$2.86 Billion NT$11.24 Million/day NT$- NT$2.45 Billion ▲ +105 days
2015 150 days NT$1.44 Billion NT$9.60 Million/day NT$- NT$1.09 Billion ▲ +103 days
2014 48 days NT$379.08 Million NT$7.97 Million/day NT$- NT$56.07 Million ▼ -40 days
2013 87 days NT$583.59 Million NT$6.68 Million/day NT$- NT$285.69 Million ▲ +41 days
2012 47 days NT$293.56 Million NT$6.27 Million/day NT$- NT$9.20 Million ▲ +3 days
2011 44 days NT$242.89 Million NT$5.52 Million/day NT$- NT$9.38 Million ▼ -8 days
2010 52 days NT$186.28 Million NT$3.60 Million/day NT$- NT$9.05 Million ▲ +2 days
2009 50 days NT$158.07 Million NT$3.15 Million/day NT$- NT$8.78 Million —
DIR = (Cash + Short-term Investments + Net Receivables) / (Daily Cash Expenses)