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 Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
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 |
Net Income | -197.92 | -443.84 | 589.91 | 756.61 | 483.08 | 1,093 |
Depreciation & Amortization | 1,757 | 1,989 | 2,260 | 2,493 | 2,559 | 2,761 |
Loss (Gain) From Sale of Assets | 39.03 | 57.6 | 49.57 | 114.72 | 61.32 | 103.73 |
Asset Writedown & Restructuring Costs | 471.57 | 484.43 | 32.44 | 15.49 | 14.02 | 60.55 |
Loss (Gain) From Sale of Investments | 30.18 | 15.29 | -15.4 | -25.18 | 26.07 | -51.37 |
Loss (Gain) on Equity Investments | 18.63 | 18.63 | 13.63 | -13.1 | -15.38 | -9 |
Provision & Write-off of Bad Debts | 5.44 | 2.38 | 2.61 | 20.67 | 0.55 | -12.23 |
Other Operating Activities | -24.12 | -152.95 | -153.87 | -242.38 | -299.15 | -303.51 |
Change in Accounts Receivable | -9.73 | -2.14 | 93.64 | -63.42 | -0.61 | -5.35 |
Change in Inventory | 20.39 | -33.59 | 36.1 | 55.64 | -161.06 | -61.05 |
Change in Accounts Payable | -161.46 | -454.03 | -60.7 | -41.56 | -94.15 | 54.19 |
Change in Unearned Revenue | -37.14 | -149.67 | -141.03 | -15.17 | -76.17 | -17.7 |
Change in Other Net Operating Assets | 80.67 | 464.29 | -247.34 | -42.27 | 57.09 | -29.57 |
Operating Cash Flow | 1,992 | 1,795 | 2,460 | 3,013 | 2,555 | 3,583 |
Operating Cash Flow Growth | -7.52% | -27.02% | -18.36% | 17.95% | -28.70% | -8.25% |
Investing Activities
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 |
Capital Expenditures | -1,731 | -1,067 | -1,325 | -1,198 | -1,446 | -946.77 |
Sale of Property, Plant & Equipment | 47.33 | 16.4 | 23.02 | 65.26 | 34.91 | 19.32 |
Sale (Purchase) of Intangibles | -8.09 | -6.96 | -7.97 | -5.76 | -9.73 | -14.27 |
Investment in Securities | -888.49 | -503.26 | 1,100 | 1,965 | -1,839 | 952.58 |
Other Investing Activities | 116 | 166 | 199.28 | 172.73 | 156.85 | 253.13 |
Investing Cash Flow | -2,464 | -1,395 | -10.56 | 999.21 | -3,058 | 312.15 |
Financing Activities
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 |
Short-Term Debt Issued | - | 606.96 | - | - | 208.88 | - |
Total Debt Issued | 606.96 | 606.96 | - | - | 208.88 | - |
Short-Term Debt Repaid | - | - | - | -413.06 | - | -655.72 |
Long-Term Debt Repaid | - | -1,261 | -1,391 | -1,652 | -1,668 | -2,056 |
Lease Payments | -1,058 | -1,261 | -1,391 | -1,652 | -1,668 | -1,907 |
Total Debt Repaid | -1,244 | -1,261 | -1,391 | -2,065 | -1,668 | -2,711 |
Net Debt Issued (Repaid) | -636.87 | -654.43 | -1,391 | -2,065 | -1,460 | -2,711 |
Common Dividends Paid | -540 | -540 | -630 | -450 | -900 | -720 |
Other Financing Activities | -31.89 | -18.95 | -28.83 | -31.85 | -23.61 | -5.33 |
Financing Cash Flow | -1,209 | -1,213 | -2,050 | -2,547 | -2,383 | -3,437 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | -10.57 | -98.33 | 37.41 | 32.23 | 74.38 | 70.3 |
Net Cash Flow | -1,691 | -911.07 | 437.01 | 1,497 | -2,812 | 528.6 |
Free Cash Flow
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 |
Free Cash Flow | 261.56 | 728.46 | 1,135 | 1,816 | 1,109 | 2,636 |
Free Cash Flow Growth | -77.84% | -35.84% | -37.47% | 63.78% | -57.95% | 3.98% |
Free Cash Flow Margin | 1.55% | 4.02% | 5.98% | 8.89% | 5.68% | 13.27% |
Free Cash Flow Per Share | 1.45 | 4.05 | 6.31 | 10.09 | 6.16 | 14.64 |
Levered Free Cash Flow | -187.89 | 1,003 | 1,119 | 1,780 | 1,159 | 2,450 |
Unlevered Free Cash Flow | -123.58 | 1,077 | 1,206 | 1,880 | 1,270 | 2,566 |
Free Cash Flow After Leases | -796.18 | -532.94 | -255.6 | 163.21 | -559.85 | 728.94 |
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 |
Cash Interest Paid | 116.08 | 116.08 | 138.43 | 160.18 | 177.39 | 181.49 |
Cash Income Tax Paid | 589.53 | 589.53 | 543.1 | 402.02 | 384.22 | 566.55 |
Change in Working Capital | -107.27 | -175.14 | -319.34 | -106.76 | -274.89 | -59.48 |