Gourmet Master Co Ltd Financial Flexibility Index

Latest as of June 2026: 0.14x

Gourmet Master Co Ltd financial flexibility index. Gourmet Master Co Ltd (2723) has a Financial Flexibility Index of 0.14x as of June 2026. Free cash flow of NT$929.69 Million (operating CF NT$565.72 Million minus capex NT$363.97 Million) represents 0% of total liabilities (NT$6.88 Billion). Explore Gourmet Master Co Ltd (2723) capital reinvestment to see what proportion of operating cash flow is directed to capital expenditures.

Financial Flexibility Index

0.14x

Free Cash Flow / Total Liabilities

Free Cash Flow

NT$929.69 Million

Operating CF − Capex

Total Liabilities

NT$6.88 Billion

TWD

Capital Expenditures

NT$363.97 Million

TWD

Financial Flexibility Index of Gourmet Master Co Ltd (2009–2025)

Financial flexibility index of Gourmet Master Co Ltd from 2009 to 2025. Historical Financial Flexibility Index trend for Gourmet Master Co Ltd across 17 annual periods. Check cash flow reinvestment rate of Gourmet Master Co Ltd to assess the company's total reinvestment commitment from operating cash flow.

Gourmet Master Co Ltd Financial Flexibility Index by Year (2009–2025)

Gourmet Master Co Ltd financial flexibility index by year from 2009 to 2025. Year-by-year free cash flow to debt coverage for Gourmet Master Co Ltd. For the full cash flow conversion analysis, see cash efficiency ratio of Gourmet Master Co Ltd.

Year	Flexibility Index	Free Cash Flow (TWD)	Operating CF	Total Liabilities	YoY Change
2025	0.39x	NT$2.87 Billion	NT$1.80 Billion	NT$7.34 Billion	▼ -14.7%
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