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Gourmet Master Co. Ltd. (2723.TW)

TWD65.40 +0.40 (+0.62%)
TW TAI Consumer Cyclical Restaurants
Address No. 35, 23rd., Nantun District
Taichung, TW
CEO Zhengxue Wu
Website 85cafe.com
IPO 2010-11-22
ISIN KYG4002A1004

Explore sections of this company profile

Description

Gourmet Master Co. Ltd., an investment holding firm, manages and licenses a global network of coffee shops, including locations in China, Taiwan, and the United States. These establishments, trading as 85°C, specialize in offering a selection of coffee, cakes, and baked goods. By the close of 2019 (December 31st), its extensive reach included roughly 400 outlets in Taiwan, 600 in China, 65 in the United States, 18 in Australia, and 8 in Hong Kong. Beyond these core offerings, its diverse menu encompasses a wide array of products such as birthday, delicacy, and specialty cakes, along with cake rolls; various breads including Taiwanese, Japanese, European, and Danish styles; sandwiches, donuts, and a beverage selection featuring coffee, tea, milk tea, smoothies, shakes, and juices. Additionally, the company sells other items like pineapple cakes, nougats, egg rolls, and assorted gift boxes. Established in 2005, Gourmet Master Co. Ltd. maintains its headquarters in Taichung, Taiwan.

Market Cap & Enterprise Value
Merger & Acquisition History

No mergers or acquisitions recorded for this company.

Technical Outlook
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Signal Summary Loading…
Indicator 1D1W2W3W1M
Each column is computed on that timeframe's candles (1D = daily, 1W ≈ weekly, 1M ≈ monthly), not on the same last day. ▲ bullish · ▼ bearish · — neutral. The Net row counts signals per column; hover any cell (or the indicator name) to see the exact rule behind it.
Day Score & sub-scores
Statistical fingerprint & regime detail
Conditional historical analysis
Customize analysis (advanced)
Indicative levels generated algorithmically. Not financial advice.
Risk Profile
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Price Chart
Averages
Trend
Price
Levels
Draw
TWD65.40 +0.40 (+0.62%)
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Volume Profile
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Liquidity & share structure
Average Volume
371.3K
Beta
0.13
Float Shares
148.64M
Free Float %
82.6%
Price Performance
1D5D1M3M6M YTD1Y3Y5Y10YMax
-2.11% -1.96% -4.12% -12.73% +3.01% -8.05% -28.77% -58.40% -56.01% -71.80% -77.03%
Rolling Volatility
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Drawdown
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Relative Strength
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Monthly Returns Heatmap
From To
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Annual Monthly Returns
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Daily Returns Distribution
vs.
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Revenue flow

Revenue by geography

Revenue by segment

From To

Revenue composition

From To

By product

By geography

Financial Statements

Income Statement

Balance Sheet

Cash Flow Statement

Key Metrics

Financial Ratios

Employees

Financial Growth (CAGR)

Market Data

Price Targets & DCF
Current price
65.40
DCF (Unlevered) 861.54 +1,217.3%
DCF (Levered) 716.20 +995.1%

DCF figures are point estimates: small changes in growth or discount-rate assumptions move them materially. Read them as a reference, not a precise target.

Ratings Trend (MoM) 40% Bullish
Rating 2026-05 Change
Strong Buy 1 0
Buy 1 0
Hold 3 0
Sell 0 0
Strong Sell 0 0
Quality scores
Altman Z-Score
2.42
Grey zone
Piotroski F-Score
3 / 9
Average
MOAT Score
3 / 10
No MOAT
Composite Rating
B-
Overall Score
2 / 5
Medium
DCF Score
5 / 5
High
ROE Score
1 / 5
Low
ROA Score
1 / 5
Low
D/E Score
2 / 5
Medium
P/E Score
1 / 5
Low
P/Book Score
4 / 5
High
Operational MOAT
✗ Below peers
  • Revenue growth Restaurants: +7.4%
    -4.6% Q1'26: -16.7% (vs Q1'25)
  • EPS growth Restaurants: +14.8%
    -175.3% Q1'26: +11.0% (vs Q1'25)
  • FCF margin FCF growth · Restaurants: +21.6%
    +1.7% Q1'26: -0.4% (vs Q1'25)
  • EBIT margin Restaurants: +6.1%
    +1.2% Q1'26: +8.0% (vs Q1'25)
  • ROIC Restaurants: +6.2%
    +1.4% Q1'26: +9.8% (vs Q1'25)
  • Share dilution Restaurants: +0.0%
    -0.2% Q1'26: +2.5% (vs Q1'25)
  • Debt / EBITDA Net debt/EBITDA · Restaurants: 0.72×
    1.60× Q1'26: 2.73× (vs Q1'25)
Valuation Multiples From To
Price Forecast (3Y) From To
Model
Adjust
P/E
Theoretical Return — If Invested Today

* These projections are based on analyst consensus estimates and user-defined valuation multiples. This table is for informational purposes only and does not constitute a recommendation to buy or sell any security. Past performance is not indicative of future results.

DCF Interactive Model (UFCF)
Projection years:
Market assumptions
WACC components (optional)
Ke (Cost of Equity) = Rf + β (0.14) × ERP
WACC = 78% × Ke + 22% × Kd (4.1%) × (1−t)

Modifying these values recalculates WACC automatically.

Business assumptions
Intrinsic value (base): 817.60 Current price: 65.40
Enterprise Value: Equity Value: Terminal Value: TV as % of EV:

Base values reflect the latest available data for this company and market conditions.

Consensus Estimates
Metric Dec 2015
actual
Dec 2016
actual
Dec 2017
actual
Dec 2018
actual
Dec 2019
actual
Dec 2020
actual
Dec 2021
actual
Dec 2022
actual
Dec 2023
actual
Dec 2024
actual
Dec 2025
actual
Dec 2026
3 Rev. Ana.
2 EPS Ana.
Dec 2027
1 Rev. Ana.
1 EPS Ana.
Dec 2028
1 Rev. Ana.
1 EPS Ana.
Revenue
20.46B
est: 20.43B (+0.1%)
22.05B
est: 22.16B (-0.5%)
23.02B
est: 23.06B (-0.2%)
24.12B
est: 24.29B (-0.7%)
23.16B
est: 23.23B (-0.3%)
19.68B
est: 19.64B (+0.2%)
19.86B
est: 19.86B (0.0%)
19.51B
est: 19.52B (0.0%)
20.42B
est: 19.50B (+4.8%)
18.98B
est: 18.99B (-0.1%)
18.11B
est: 17.93B (+1.0%)
16.98B
16.46B – 17.68B
-5.3% YoY
17.98B
17.97B – 18.00B
+5.9% YoY
18.87B
18.57B – 19.25B
+4.9% YoY
EBITDA
2.67B
est: 4.15B (-35.6%)
3.56B
est: 4.51B (-21.0%)
4.08B
est: 4.69B (-13.0%)
3.64B
est: 4.94B (-26.3%)
5.23B
est: 4.72B (+10.8%)
4.90B
est: 3.99B (+22.7%)
4.43B
est: 4.04B (+9.8%)
3.46B
est: 3.97B (-12.8%)
3.71B
est: 3.47B (+6.9%)
3.52B
est: 3.38B (+4.2%)
2.20B
est: 3.19B (-30.9%)
3.02B
2.93B – 3.14B
-5.3% YoY
3.20B
3.20B – 3.20B
+5.9% YoY
3.36B
3.30B – 3.42B
+4.9% YoY
EBIT
1.68B
est: 1.38B (+21.4%)
2.39B
est: 1.50B (+59.3%)
2.83B
est: 1.56B (+81.4%)
2.43B
est: 1.65B (+47.4%)
1.73B
est: 1.57B (+9.9%)
1.64B
est: 1.33B (+23.0%)
1.69B
est: 1.35B (+25.3%)
902.04M
est: 1.32B (-31.8%)
1.21B
est: 1.05B (+16.0%)
1.25B
est: 1.02B (+22.4%)
215.28M
est: 963.21M (-77.6%)
912.25M
884.06M – 949.47M
-5.3% YoY
965.93M
965.13M – 966.73M
+5.9% YoY
1.01B
997.64M – 1.03B
+4.9% YoY
Net Income
1.14B
est: 1.10B (+3.8%)
1.74B
est: 1.70B (+2.3%)
2.14B
est: 2.18B (-1.8%)
1.67B
est: 1.71B (-2.6%)
932.86M
est: 1.07B (-12.7%)
1.02B
est: 987.37M (+2.8%)
1.09B
est: 1.16B (-5.7%)
483.08M
est: 521.70M (-7.4%)
756.61M
est: 481.60M (+57.1%)
589.91M
est: 578.02M (+2.1%)
-443.84M
est: -614.67M (+27.8%)
752.50M
604.60M – 974.92M
+222.4% YoY
1.09B
1.07B – 1.12B
+45.1% YoY
1.28B
1.25B – 1.31B
+16.9% YoY
SGA
9.87B
est: 10.72B (-7.9%)
10.43B
est: 11.64B (-10.3%)
10.78B
est: 12.11B (-10.9%)
11.79B
est: 12.75B (-7.5%)
12.08B
est: 12.20B (-1.0%)
10.07B
est: 10.31B (-2.4%)
10.31B
est: 10.43B (-1.1%)
10.45B
est: 10.25B (+2.0%)
10.83B
est: 10.40B (+4.1%)
10.04B
est: 10.13B (-0.9%)
10.02B
est: 9.56B (+4.7%)
9.06B
8.78B – 9.43B
-5.3% YoY
9.59B
9.58B – 9.60B
+5.9% YoY
10.06B
9.91B – 10.27B
+4.9% YoY
EPS
6.33
est: 6.10 (+3.8%)
9.67
est: 9.45 (+2.3%)
11.88
est: 12.09 (-1.8%)
9.26
est: 9.51 (-2.7%)
5.18
est: 5.94 (-12.8%)
5.64
est: 5.49 (+2.8%)
6.07
est: 6.44 (-5.8%)
2.68
est: 2.83 (-5.2%)
4.20
est: 2.68 (+57.0%)
3.28
est: 3.21 (+2.3%)
-2.47
est: -3.41 (+27.6%)
4.71
3.36 – 5.43
+238.2% YoY
6.06
5.93 – 6.22
+28.5% YoY
7.09
6.95 – 7.28
+17.1% YoY
Historical Ratings (3M)
Date Rating Overall DCF ROE ROA D/E P/E P/B
2026-05-11 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-05-08 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-05-07 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-05-06 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-05-05 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-05-04 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-04-30 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-04-29 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-04-28 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-04-27 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-04-24 B- 2/5 5/5 1/5 1/5 2/5 1/5 4/5
2026-04-23 C+ 2/5 5/5 1/5 1/5 1/5 1/5 4/5
2026-04-22 C+ 2/5 5/5 1/5 1/5 1/5 1/5 4/5
2026-04-21 C+ 2/5 5/5 1/5 1/5 1/5 1/5 4/5
2026-04-20 C+ 2/5 5/5 1/5 1/5 1/5 1/5 4/5
2026-04-17 C+ 2/5 5/5 1/5 1/5 1/5 1/5 4/5
2026-04-16 C+ 2/5 5/5 1/5 1/5 1/5 1/5 4/5

Owner Earnings

Owner's Earnings (history) From To
Owner alignment
Owner's Earnings TTM
882.31M
OE per share TTM
4.92
Owner's Yield
7.06%
Maintenance CapEx ratio
Maint CapEx / Avg PPE
56.7%

Ownership Overview

Ownership breakdown

Ownership breakdown not available.

At a glance
Institutional holders
Total invested
Insider transactions (90d)
0
Beneficial owners (>5%)
0
Beneficial owners (>5%)

No beneficial ownership filings recorded.

Institutional Activity (13F)

Institutional ownership trend

Institutional history not available.

Top institutional holders

Top holders not available.

ETF Ownership

Top ETFs holding this stock Held by 26 ETFs in our universe

Insider Activity

Insider Activity — Latest Quarter

No insider activity available.

Insider buys vs sells (history)

Insider history not available.

Recent insider transactions

No recent insider transactions.

Executive team

Top executives
EBIT / Employee
11.0K
Shares Outstanding
180.00M

Executive compensation

Executive compensation (annual)

Executive compensation not available.

CEO compensation breakdown

No CEO compensation history available.

Proxy statements

Proxy statements (DEF 14A)

No proxy statements available for this company yet.

Recent SEC filings

Recent SEC filings

No SEC filings available for this company yet.

Executive team

NameTitleCompensationGender
Chris Lee Vice President of Finance & Accounting male
Zhengxue Wu Chairman & Chief Executive Officer male
Zi Li Yin Head of Overseas Business
ESG Score History

No data available for this company.

Senate Trading Activity

No Senate trading activity found for this company.

House Trading Activity

No House trading activity found for this company.

Market share among peers
Peer comparison — filtered group (TTM)
Your opinion

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Dividend yield history

Dividend history

Earnings history

Earnings reports

Stock splits