Gourmet Master Co Ltd (2723) — Free Cash Flow Generation Index

Latest as of September 2025: 0.57x

Gourmet Master Co Ltd (2723) has a Free Cash Flow Generation Index of 0.57x as of September 2025. Free cash flow of NT$366.69 Million represents 1% of operating cash flow (NT$641.25 Million). Explore Gourmet Master Co Ltd capital reinvestment ratio to see what proportion of operating cash flow is directed to capital expenditures.

FCF Generation Index

0.57x
Free Cash Flow / Operating CF

Free Cash Flow

NT$366.69 Million
TWD

Operating Cash Flow

NT$641.25 Million
TWD

Capital Expenditures

NT$274.56 Million
TWD

Gourmet Master Co Ltd Free Cash Flow Generation Index (2009–2024)

Historical FCF Generation Index trend for Gourmet Master Co Ltd across 16 annual periods. For the full cash flow conversion analysis, see Gourmet Master Co Ltd operating cash flow efficiency.

Annual Free Cash Flow Generation for Gourmet Master Co Ltd (2009–2024)

Year-by-year Free Cash Flow Generation Index for Gourmet Master Co Ltd. Check 2723 total capital reinvestment ratio to assess the company's total reinvestment commitment from operating cash flow.

Year FCG Index Free Cash Flow (TWD) Operating CF Capital Expenditures YoY Change
2024 0.46x NT$1.13 Billion NT$2.46 Billion NT$1.33 Billion ▼ -23.7%
2023 0.60x NT$1.81 Billion NT$3.01 Billion NT$1.20 Billion ▲ +39.6%
2022 0.43x NT$1.10 Billion NT$2.55 Billion NT$1.46 Billion ▼ -41.2%
2021 0.73x NT$2.62 Billion NT$3.58 Billion NT$961.04 Million ▲ +14.0%
2020 0.64x NT$2.51 Billion NT$3.91 Billion NT$1.40 Billion ▼ -13.3%
2019 0.74x NT$3.36 Billion NT$4.55 Billion NT$1.18 Billion ▲ +81.9%
2018 0.41x NT$1.32 Billion NT$3.24 Billion NT$1.92 Billion ▼ -13.3%
2017 0.47x NT$1.63 Billion NT$3.48 Billion NT$1.85 Billion ▼ -18.0%
2016 0.57x NT$1.88 Billion NT$3.29 Billion NT$1.41 Billion ▲ +103.3%
2015 0.28x NT$715.65 Million NT$2.54 Billion NT$1.83 Billion ▲ +487.4%
2014 -0.07x NT$-135.64 Million NT$1.87 Billion NT$2.00 Billion ▼ -183.4%
2013 0.09x NT$129.73 Million NT$1.49 Billion NT$1.36 Billion ▼ -65.4%
2012 0.25x NT$395.30 Million NT$1.57 Billion NT$1.18 Billion ▼ -42.2%
2011 0.44x NT$857.57 Million NT$1.97 Billion NT$1.11 Billion ▼ -29.9%
2010 0.62x NT$740.70 Million NT$1.19 Billion NT$451.05 Million ▼ -1.3%
2009 0.63x NT$741.23 Million NT$1.18 Billion NT$435.38 Million —
FCG Index = Free Cash Flow / Operating Cash Flow. FCF = Operating CF + Capital Expenditures (capex stored negative).