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Gourmet Master Co. Ltd., an investment holding company, operates and franchises a chain of cafes in China, Taiwan, the United States, and internationally. The company operates its cafes under the 85°C name that provide coffee, cake, and bakery goods. As of December 31, 2019, it operated approximately 400 stores in Taiwan, 600 stores in China, 65 stores in the United States, 18 stores in Australia, and 8 stores in Hong Kong. It also provides birthday cakes, delicacy cakes, cake rolls, specialty cakes, toasts, Taiwanese/Japanese/European/Danish bread, sandwiches, donuts, coffee, tea, milk tea, smoothies, shakes, and juices; and others, including pineapple cakes, nougats, egg rolls, and gift boxes. Gourmet Master Co. Ltd. was founded in 2005 and is based in Taichung, Taiwan.
2723
美食-KY
-3.21%
(-0.03)
The most recent financial report for 美食-KY (2723) covers the period of 2025Q3 and was published on 2025/09/30. This report is prepared according to IFRS/US GAAP standards and includes key financial indicators—Revenue, Profitability, Cash Flow, and Capital Structure. This information is essential for investors evaluating 2723's short-term business performance and financial health. For the latest updates on 2723's earnings releases, visit this page regularly.
According to the latest financial report, 美食-KY (2723) reported an Operating Profit of -262.24M with an Operating Margin of -6.07% this period, representing a decline of 218.08% compared to the same period last year. Operating Profit reflects the company's core business efficiency and cost control, making it a key indicator for evaluating operational strength and profitability.
In the latest financial report, 美食-KY (2723) announced revenue of 4.32B, with a Year-Over-Year growth rate of -8.74%. Revenue growth can be driven by product mix changes, market share expansion, price adjustments, or international market penetration. Investors should also monitor gross margin and regional revenue distribution for a comprehensive view of growth quality and sustainability.
At the end of the period, 美食-KY (2723) held Total Cash and Cash Equivalents of 2.96B, accounting for 0.17 of total assets. Both current and quick ratios indicate robust short-term debt repayment ability. High cash reserves typically mean the company has strong liquidity, supporting operational needs, expansion investments, or shareholder returns.
In the latest report, 美食-KY (2723) did not achieve the “three margins increasing” benchmark, with a gross margin of 59.02%%, operating margin of -6.07%%, and net margin of -25.36%%. This demonstrates limited improvement in profitability, which is a key signal for fundamental analysis. Investors should consider margin trends alongside other financial indicators to assess 2723's profit trajectory and future growth potential.
According to the past four quarterly reports, 美食-KY (2723)'s earnings per share (EPS) shows a declining trend, with the latest EPS at -6.06. If EPS continues to rise due to revenue growth and cost optimization, it can support P/E valuation recovery and attract long-term investors.
美食-KY (2723)'s Free Cash Flow (FCF) for the period is -264.49M, calculated as Operating Cash Flow minus Capital Expenditures, representing a fall of 170.73% compared with the previous period. Positive FCF growth provides stable funding for dividends, debt repayment, or strategic acquisitions, and is an important measure of true profitability and shareholder return potential.