Gourmet Master Co. Ltd. (TPE: 2723)

Gourmet Master Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	3,434	3,695	2,198	5,010	4,482	3,829
Short-Term Investments	1,022	1,563	3,163	1,394	1,699	1,439
Trading Asset Securities	239.58	222.05	196.87	222.94	171.57	156.67
Cash & Short-Term Investments	4,696	5,481	5,558	6,627	6,352	5,425
Cash Growth	-7.16%	-1.39%	-16.14%	4.34%	17.10%	5.54%
Accounts Receivable	286.08	332.89	290.56	327.5	332.97	374.06
Other Receivables	266.01	249.3	232.77	210.63	211.78	204.44
Receivables	552.09	582.19	523.33	538.13	544.75	578.51
Inventory	828.61	862.61	935.53	763.58	706.26	770.7
Prepaid Expenses	358.62	274.46	287.68	264.37	232.76	214.19
Other Current Assets	77.16	67.71	74.95	89.83	79.78	67.2
Total Current Assets	6,512	7,268	7,379	8,283	7,916	7,055
Property, Plant & Equipment	11,303	10,655	11,174	10,535	11,763	12,455
Long-Term Investments	463.5	385.41	779.03	655.98	1,319	1,583
Other Intangible Assets	31.6	35.05	44.84	48.12	50.31	42.32
Long-Term Accounts Receivable	-	-	-	7.27	55.34	100.38
Long-Term Deferred Tax Assets	379.32	415.61	326.18	203.25	202.46	139.54
Other Long-Term Assets	727.61	676.83	844.07	1,089	871.53	1,235
Total Assets	19,417	19,435	20,548	20,823	22,177	22,611
Accounts Payable	1,251	1,346	1,388	1,479	1,425	1,549
Accrued Expenses	544.97	584.87	598	591.71	631.79	678.7
Short-Term Debt	45.23	-	413.06	204.18	859.9	396.72
Current Portion of Leases	1,314	1,281	1,527	1,626	1,934	1,950
Current Income Taxes Payable	24.66	39.6	58.27	86.53	168.29	146.57
Current Unearned Revenue	1,243	1,307	1,328	1,409	1,432	1,505
Other Current Liabilities	723.48	806.41	844.95	775.21	710.91	714.44
Total Current Liabilities	5,146	5,366	6,157	6,173	7,162	6,940
Long-Term Debt	-	-	-	-	148.51	156.17
Long-Term Leases	2,878	2,720	3,212	3,362	3,817	4,856
Long-Term Unearned Revenue	-	0.83	3.22	5.08	7.04	8.97
Long-Term Deferred Tax Liabilities	130.96	128.52	83.03	79.53	90.03	162.68
Other Long-Term Liabilities	254.68	260.26	298.61	279.48	281.58	270
Total Liabilities	8,410	8,475	9,753	9,899	11,506	12,394
Common Stock	1,800	1,800	1,800	1,800	1,800	1,800
Additional Paid-In Capital	2,377	2,377	2,377	2,377	2,377	2,377
Retained Earnings	7,058	7,299	7,070	7,487	7,114	6,638
Comprehensive Income & Other	-155.25	-458.43	-347.84	-671.68	-575.87	-594.99
Total Common Equity	11,079	11,017	10,899	10,992	10,714	10,220
Minority Interest	-72.39	-56.55	-103.89	-67.71	-43.24	-3.51
Shareholders' Equity	11,007	10,960	10,795	10,924	10,671	10,216
Total Liabilities & Equity	19,417	19,435	20,548	20,823	22,177	22,611
Total Debt	4,237	4,001	5,151	5,192	6,759	7,359
Net Cash (Debt)	458.31	1,480	406.63	1,435	-407.01	-1,934
Net Cash Growth	-35.34%	263.88%	-71.66%	-	-	-
Net Cash Per Share	2.55	8.22	2.26	7.97	-2.26	-10.75
Filing Date Shares Outstanding	180	180	180	180	180	180
Total Common Shares Outstanding	180	180	180	180	180	180
Working Capital	1,366	1,902	1,223	2,111	753.34	114.82
Book Value Per Share	61.55	61.20	60.55	61.06	59.52	56.78
Tangible Book Value	11,048	10,982	10,854	10,944	10,664	10,178
Tangible Book Value Per Share	61.38	61.01	60.30	60.80	59.24	56.54
Land	2,062	1,965	1,965	1,760	1,767	753.89
Buildings	3,122	2,810	2,771	2,296	2,275	2,149
Machinery	4,428	4,314	4,041	3,586	3,790	3,737
Construction In Progress	286.31	166.53	73.92	47.45	53.52	55.92
Leasehold Improvements	4,580	4,285	4,485	4,188	4,332	4,346

Source: S&P Capital IQ. Standard template. Financial Sources.