Gourmet Master Co Ltd (2723) - Total Assets
Based on the latest financial reports, Gourmet Master Co Ltd (2723) holds total assets worth NT$17.52 Billion TWD (≈ $551.84 Million USD) as of September 2025. Total assets represent everything the company owns and controls, combining both current assets—like cash and cash equivalents, accounts receivable, and inventories—and non-current assets such as property, plant, equipment (PP&E), intangible assets, and long-term investments. Check Gourmet Master Co Ltd cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
Gourmet Master Co Ltd - Total Assets Trend (2009–2024)
This chart illustrates how Gourmet Master Co Ltd's total assets have evolved over time, based on quarterly financial data. Explore investment intensity of Gourmet Master Co Ltd to see how much of total assets are deployed in long-term investments.
Gourmet Master Co Ltd - Asset Composition Analysis
Current Asset Composition (December 2024)
Gourmet Master Co Ltd's total assets of NT$17.52 Billion consist of 33.9% current assets and 66.1% non-current assets.
| Asset Category | Amount (TWD) | % of Total Assets |
|---|---|---|
| Cash & Equivalents | NT$0.00 | 21.2% |
| Accounts Receivable | NT$307.46 Million | 1.6% |
| Inventory | NT$850.58 Million | 4.4% |
| Property, Plant & Equipment | NT$0.00 | 0.0% |
| Intangible Assets | NT$30.29 Million | 0.2% |
| Goodwill | NT$0.00 | 0.0% |
Asset Composition Trend (2009–2024)
This chart illustrates how Gourmet Master Co Ltd's asset composition has evolved over time. Understanding changes in asset allocation can provide insights into the company's strategic shifts, capital allocation priorities, and business focus evolution. For live market cap, price, and company overview, see Gourmet Master Co Ltd market cap and net worth.
Key Asset Composition Facts
- Current vs. Non-Current Assets: Gourmet Master Co Ltd's current assets represent 33.9% of total assets in 2024, a decrease from 58.6% in 2009.
- Cash Position: Cash and equivalents constituted 21.2% of total assets in 2024, down from 42.5% in 2009.
- Tangible vs. Intangible: Intangible assets (including goodwill) make up 0.0% of total assets, unchanged from 0.0% in 2009.
- Asset Diversification: The largest asset category is inventory at 4.4% of total assets.
Gourmet Master Co Ltd Competitors by Total Assets
Key competitors of Gourmet Master Co Ltd based on total assets are shown below.
| Company | Country | Total Assets |
|---|---|---|
|
Dominos PIZZA Enterprises Ltd
AU:DMP
|
Australia | AU$2.41 Billion |
|
Devyani International Limited
NSE:DEVYANI
|
India | Rs62.07 Billion |
|
Guangzhou Restaurants Group Co
SHG:603043
|
China | CN¥7.66 Billion |
|
Papa John's International Inc
NASDAQ:PZZA
|
USA | $831.93 Million |
|
Sapphire Foods India Limited
NSE:SAPPHIRE
|
India | Rs32.56 Billion |
|
A&W Food Services of Canada
TO:AW
|
Canada | CA$1.23 Billion |
|
SPoT Coffee Ltd
V:SPP
|
Canada | CA$4.22 Million |
|
Aegis Brands Inc
TO:AEG
|
Canada | CA$53.32 Million |
Gourmet Master Co Ltd - Liquidity and Working Capital Analysis
Liquidity ratios measure a company's ability to pay off its short-term debts as they come due, using the company's current or quick assets. Working capital represents the operational liquidity available.
Key Liquidity Metrics
| Metric | Current | 1 Year Ago | 5 Years Ago |
|---|---|---|---|
| Current Ratio | 1.15 | 1.27 | 1.11 |
| Quick Ratio | 0.98 | 1.10 | 1.01 |
| Cash Ratio | 0.00 | 0.00 | 0.00 |
| Working Capital | NT$825.76 Million | NT$1.37 Billion | NT$753.34 Million |
Gourmet Master Co Ltd - Advanced Valuation Insights
This section examines the relationship between Gourmet Master Co Ltd's asset base and its market valuation, helping to identify whether the company's assets are efficiently translated into market value.
Key Valuation Metrics
| Current Price-to-Book Ratio | 1.41 |
| Latest Market Cap to Assets Ratio | 0.02 |
| Asset Growth Rate (YoY) | 0.4% |
| Total Assets | NT$19.51 Billion |
| Market Capitalization | $379.96 Million USD |
Valuation Analysis
Below Book Valuation: The market values Gourmet Master Co Ltd's assets below their book value (0.02x), which may indicate investor concerns about asset quality or future growth.
Positive Asset Growth: Gourmet Master Co Ltd's assets grew by 0.4% over the past year, showing continued investment in the company's operational capacity.
Annual Total Assets for Gourmet Master Co Ltd (2009–2024)
The table below shows the annual total assets of Gourmet Master Co Ltd from 2009 to 2024.
| Year | Total Assets | Change |
|---|---|---|
| 2024-12-31 | NT$19.51 Billion ≈ $614.83 Million |
+0.41% |
| 2023-12-31 | NT$19.44 Billion ≈ $612.32 Million |
-5.16% |
| 2022-12-31 | NT$20.49 Billion ≈ $645.67 Million |
-1.58% |
| 2021-12-31 | NT$20.82 Billion ≈ $656.02 Million |
-6.11% |
| 2020-12-31 | NT$22.18 Billion ≈ $698.71 Million |
-1.92% |
| 2019-12-31 | NT$22.61 Billion ≈ $712.36 Million |
+39.87% |
| 2018-12-31 | NT$16.17 Billion ≈ $509.31 Million |
+2.26% |
| 2017-12-31 | NT$15.81 Billion ≈ $498.03 Million |
+17.65% |
| 2016-12-31 | NT$13.44 Billion ≈ $423.31 Million |
+9.33% |
| 2015-12-31 | NT$12.29 Billion ≈ $387.19 Million |
+25.11% |
| 2014-12-31 | NT$9.82 Billion ≈ $309.47 Million |
+11.26% |
| 2013-12-31 | NT$8.83 Billion ≈ $278.14 Million |
+2.85% |
| 2012-12-31 | NT$8.58 Billion ≈ $270.45 Million |
+7.48% |
| 2011-12-31 | NT$7.99 Billion ≈ $251.63 Million |
+26.22% |
| 2010-12-31 | NT$6.33 Billion ≈ $199.37 Million |
+97.85% |
| 2009-12-31 | NT$3.20 Billion ≈ $100.76 Million |
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About Gourmet Master Co Ltd
Gourmet Master Co. Ltd., together with its subsidiaries, operates and franchises chain stores in China, Taiwan, Hong Kong, the United States, and internationally. The company operates its cafes under the 85°C name, which includes beverages, pastries, bread, and other products. It also manufactures and sells bakery products; and wholesales groceries, beverages, and bakery machines. Gourmet Master … Read more