Gourmet Master Co Ltd (2723) — Net Asset Quality Index
Gourmet Master Co Ltd (2723) has a Net Asset Quality Index of 54.3% as of September 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of NT$17.52 Billion minus total liabilities of NT$8.00 Billion yields net assets of NT$9.51 Billion. A higher index indicates a stronger, lower-leverage balance sheet. Check how resilient are Gourmet Master Co Ltd's assets to evaluate the company's liquid asset resilience ratio.
Quality Index
Net Assets
Total Assets
Total Liabilities
Gourmet Master Co Ltd Net Asset Quality Index Over Time (2009–2024)
This chart shows how Gourmet Master Co Ltd's Net Asset Quality Index has evolved across 16 annual periods from 2009 to 2024. As of September 2025, the index stands at 54.3%, representing net assets of NT$9.51 Billion against total assets of NT$17.52 Billion TWD. See working capital position of Gourmet Master Co Ltd to evaluate short-term liquidity relative to the company's equity base.
Annual Net Asset Quality Index for Gourmet Master Co Ltd (2009–2024)
The table below presents the year-by-year Net Asset Quality Index for Gourmet Master Co Ltd from 2009 to 2024, covering 16 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see 2723 market cap.
| Year | Quality Index | Net Assets (TWD) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2024 | 57.6% | NT$11.24 Billion | NT$19.51 Billion | NT$8.27 Billion | ▲ +1.2 pp |
| 2023 | 56.4% | NT$10.96 Billion | NT$19.44 Billion | NT$8.48 Billion | ▲ +3.7 pp |
| 2022 | 52.7% | NT$10.79 Billion | NT$20.49 Billion | NT$9.70 Billion | ▲ +0.2 pp |
| 2021 | 52.5% | NT$10.92 Billion | NT$20.82 Billion | NT$9.90 Billion | ▲ +4.3 pp |
| 2020 | 48.1% | NT$10.67 Billion | NT$22.18 Billion | NT$11.51 Billion | ▲ +2.9 pp |
| 2019 | 45.2% | NT$10.22 Billion | NT$22.61 Billion | NT$12.39 Billion | ▼ -19.6 pp |
| 2018 | 64.8% | NT$10.48 Billion | NT$16.17 Billion | NT$5.69 Billion | ▲ +2.0 pp |
| 2017 | 62.8% | NT$9.93 Billion | NT$15.81 Billion | NT$5.88 Billion | ▼ -1.7 pp |
| 2016 | 64.5% | NT$8.67 Billion | NT$13.44 Billion | NT$4.77 Billion | ▲ +1.9 pp |
| 2015 | 62.6% | NT$7.69 Billion | NT$12.29 Billion | NT$4.60 Billion | ▼ -6.4 pp |
| 2014 | 69.0% | NT$6.78 Billion | NT$9.82 Billion | NT$3.05 Billion | ▼ -2.1 pp |
| 2013 | 71.1% | NT$6.27 Billion | NT$8.83 Billion | NT$2.55 Billion | ▼ -1.6 pp |
| 2012 | 72.7% | NT$6.24 Billion | NT$8.58 Billion | NT$2.34 Billion | ▼ -1.4 pp |
| 2011 | 74.1% | NT$5.92 Billion | NT$7.99 Billion | NT$2.07 Billion | ▼ -4.4 pp |
| 2010 | 78.5% | NT$4.97 Billion | NT$6.33 Billion | NT$1.36 Billion | ▲ +15.7 pp |
| 2009 | 62.7% | NT$2.01 Billion | NT$3.20 Billion | NT$1.19 Billion | — |