Gourmet Master Co Ltd (2723) — Financial Flexibility Index

Latest as of September 2025: 0.11x

Gourmet Master Co Ltd (2723) has a Financial Flexibility Index of 0.11x as of September 2025. Free cash flow of NT$915.82 Million (operating CF NT$641.25 Million minus capex NT$274.56 Million) represents 0% of total liabilities (NT$8.00 Billion). Check Gourmet Master Co Ltd total reinvestment intensity to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.11x
Free Cash Flow / Total Liabilities

Free Cash Flow

NT$915.82 Million
Operating CF − Capex

Total Liabilities

NT$8.00 Billion
TWD

Capital Expenditures

NT$274.56 Million
TWD

Gourmet Master Co Ltd Financial Flexibility Index (2009–2024)

Historical Financial Flexibility Index trend for Gourmet Master Co Ltd across 16 annual periods. For the full cash flow conversion analysis, see Gourmet Master Co Ltd (2723) cash conversion ratio.

Annual Financial Flexibility Index for Gourmet Master Co Ltd (2009–2024)

Year-by-year free cash flow to debt coverage for Gourmet Master Co Ltd. Explore 2723 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (TWD) Operating CF Total Liabilities YoY Change
2024 0.46x NT$3.79 Billion NT$2.46 Billion NT$8.27 Billion ▼ -7.9%
2023 0.50x NT$4.22 Billion NT$3.01 Billion NT$8.48 Billion ▲ +20.3%
2022 0.41x NT$4.01 Billion NT$2.55 Billion NT$9.70 Billion ▼ -9.9%
2021 0.46x NT$4.54 Billion NT$3.58 Billion NT$9.90 Billion ▼ -0.4%
2020 0.46x NT$5.30 Billion NT$3.91 Billion NT$11.51 Billion ▼ -0.3%
2019 0.46x NT$5.73 Billion NT$4.55 Billion NT$12.39 Billion ▼ -49.1%
2018 0.91x NT$5.17 Billion NT$3.24 Billion NT$5.69 Billion ▲ +0.3%
2017 0.91x NT$5.33 Billion NT$3.48 Billion NT$5.88 Billion ▼ -8.0%
2016 0.98x NT$4.69 Billion NT$3.29 Billion NT$4.77 Billion ▲ +3.5%
2015 0.95x NT$4.37 Billion NT$2.54 Billion NT$4.60 Billion ▼ -25.1%
2014 1.27x NT$3.87 Billion NT$1.87 Billion NT$3.05 Billion ▲ +13.8%
2013 1.12x NT$2.85 Billion NT$1.49 Billion NT$2.55 Billion ▼ -4.9%
2012 1.17x NT$2.75 Billion NT$1.57 Billion NT$2.34 Billion ▼ -21.2%
2011 1.49x NT$3.08 Billion NT$1.97 Billion NT$2.07 Billion ▲ +23.4%
2010 1.21x NT$1.64 Billion NT$1.19 Billion NT$1.36 Billion ▼ -10.8%
2009 1.35x NT$1.61 Billion NT$1.18 Billion NT$1.19 Billion —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities