Gourmet Master Co. Ltd. (TPE:2723)
Taiwan · Delayed Price · Currency is TWD 78.70
-0.40 (-0.51%)
Sep 18, 2026, 1:30 PM CST
Gourmet Master Balance Sheet
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 2,167 | 3,221 | 4,132 | 3,695 | 2,198 | 5,010 |
Short-Term Investments | 1,380 | 887.91 | 433.27 | 1,563 | 3,163 | 1,394 |
Trading Asset Securities | 206.48 | 215.47 | 237.45 | 222.05 | 196.87 | 222.94 |
Cash & Short-Term Investments | 3,753 | 4,325 | 4,803 | 5,481 | 5,558 | 6,627 |
Cash Growth | -15.92% | -9.96% | -12.37% | -1.39% | -16.14% | 4.33% |
Accounts Receivable | 225.28 | 233.94 | 236.83 | 332.89 | 290.56 | 327.5 |
Other Receivables | 395.22 | 402.05 | 308.02 | 249.3 | 232.77 | 210.63 |
Receivables | 620.51 | 636 | 544.85 | 582.19 | 523.33 | 538.13 |
Inventory | 871.11 | 873.07 | 850.58 | 862.61 | 935.53 | 763.58 |
Prepaid Expenses | 385.16 | 291.74 | 342.06 | 274.46 | 287.68 | 264.37 |
Other Current Assets | 6.98 | 69.58 | 77.04 | 67.71 | 74.95 | 89.83 |
Total Current Assets | 5,637 | 6,195 | 6,618 | 7,268 | 7,379 | 8,283 |
Property, Plant & Equipment | 10,769 | 9,868 | 11,426 | 10,655 | 11,174 | 10,535 |
Long-Term Investments | 421.59 | 508.4 | 453.06 | 385.41 | 779.03 | 655.98 |
Other Intangible Assets | 22.68 | 22.48 | 30.29 | 35.05 | 44.84 | 48.12 |
Long-Term Accounts Receivable | - | - | - | - | - | 7.27 |
Long-Term Deferred Tax Assets | 224.8 | 245.31 | 301.51 | 415.61 | 326.18 | 203.25 |
Other Long-Term Assets | 547.42 | 597.59 | 686.48 | 676.83 | 844.07 | 1,089 |
Total Assets | 17,623 | 17,437 | 19,515 | 19,435 | 20,548 | 20,823 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 677 | 829.17 | 1,284 | 1,346 | 1,388 | 1,479 |
Accrued Expenses | - | 600.89 | 395.24 | 584.87 | 598 | 591.71 |
Short-Term Debt | 420.87 | 606.96 | - | - | 413.06 | 204.18 |
Current Portion of Leases | 907.11 | 911.67 | 1,314 | 1,281 | 1,527 | 1,626 |
Current Income Taxes Payable | 58.86 | 40.27 | 36.85 | 39.6 | 58.27 | 86.53 |
Current Unearned Revenue | 974.47 | 1,004 | 1,160 | 1,307 | 1,328 | 1,409 |
Other Current Liabilities | 1,400 | 997.38 | 800.44 | 806.41 | 844.95 | 775.21 |
Total Current Liabilities | 4,438 | 4,991 | 4,990 | 5,366 | 6,157 | 6,173 |
Long-Term Leases | 2,115 | 2,011 | 2,937 | 2,720 | 3,212 | 3,362 |
Long-Term Unearned Revenue | - | - | - | 0.83 | 3.22 | 5.08 |
Long-Term Deferred Tax Liabilities | 86.75 | 87.62 | 89.95 | 128.52 | 83.03 | 79.53 |
Other Long-Term Liabilities | 236.24 | 249.93 | 257.24 | 260.26 | 298.61 | 279.48 |
Total Liabilities | 6,876 | 7,339 | 8,274 | 8,475 | 9,753 | 9,899 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
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 | 6,767 | 6,192 | 7,259 | 7,299 | 7,070 | 7,487 |
Comprehensive Income & Other | -200.07 | -282.52 | -132.33 | -458.43 | -347.84 | -671.68 |
Total Common Equity | 10,743 | 10,086 | 11,303 | 11,017 | 10,899 | 10,992 |
Minority Interest | 3.25 | 11.97 | -62 | -56.55 | -103.89 | -67.71 |
Shareholders' Equity | 10,746 | 10,098 | 11,241 | 10,960 | 10,795 | 10,924 |
Total Liabilities & Equity | 17,623 | 17,437 | 19,515 | 19,435 | 20,548 | 20,823 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 3,443 | 3,529 | 4,251 | 4,001 | 5,151 | 5,192 |
Net Cash (Debt) | 310.04 | 795.3 | 552.5 | 1,480 | 406.63 | 1,435 |
Net Cash Growth | -66.92% | 43.95% | -62.66% | 263.88% | -71.66% | - |
Net Cash Per Share | 1.72 | 4.42 | 3.07 | 8.22 | 2.26 | 7.97 |
Filing Date Shares Outstanding | 179.96 | 180 | 180 | 180 | 180 | 180 |
Total Common Shares Outstanding | 179.96 | 180 | 180 | 180 | 180 | 180 |
Working Capital | 1,199 | 1,204 | 1,627 | 1,902 | 1,223 | 2,111 |
Book Value Per Share | 59.70 | 56.03 | 62.79 | 61.20 | 60.55 | 61.06 |
Tangible Book Value | 10,721 | 10,063 | 11,272 | 10,982 | 10,854 | 10,944 |
Tangible Book Value Per Share | 59.57 | 55.91 | 62.62 | 61.01 | 60.30 | 60.80 |
Land | - | 2,060 | 2,070 | 1,965 | 1,965 | 1,760 |
Buildings | - | 3,100 | 3,095 | 2,810 | 2,771 | 2,296 |
Machinery | - | 4,199 | 4,465 | 4,314 | 4,041 | 3,586 |
Construction In Progress | - | 378.27 | 234.24 | 166.53 | 73.92 | 47.45 |
Leasehold Improvements | - | 4,063 | 4,440 | 4,285 | 4,485 | 4,188 |