Jing-Jan Retail Business Co (ROCO:2942) Book Value per Share: NT$22.23 (As of Dec. 2025)

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ROCO:2942 Jing-Jan Retail Business Co Ltd ROCO:2942
79 GF Score
Price NT$38.00
GF Value NT$40.05
Valuation Fairly Valued
! 8 Warning Signs
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What is Jing-Jan Retail Business Co Book Value per Share?

Jing-Jan Retail Business Co ROCO:2942 79 Book Value per Share is NT$22.23 as of Dec. 2025. GuruFocus rates ROCO:2942 with a GF Score™ of 79/100 and a GF Value™ of NT$40.05 (Fairly Valued). The stock has 8 warning signs investors should review.

Jing-Jan Retail Business Co's book value per share for the quarter that ended in Dec. 2025 was NT$22.23.

During the past 12 months, Jing-Jan Retail Business Co's average Book Value Per Share Growth Rate was 8.50% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 7.30% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 4.10% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 3.30% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 12 years, the highest 3-Year average Book Value Per Share Growth Rate of Jing-Jan Retail Business Co was 10.00% per year. The lowest was -3.80% per year. And the median was 6.40% per year.

Jing-Jan Retail Business Co's current price is NT$38.00. Its book value per share for the quarter that ended in Dec. 2025 was NT$22.23. Hence, today's PB Ratio of Jing-Jan Retail Business Co is 1.71.

During the past 12 years, the highest P/B Ratio of Jing-Jan Retail Business Co was 3.42. The lowest was 1.36. And the median was 2.30.

Warning Sign:

Jing-Jan Retail Business Co Ltd stock PB Ratio (=1.69) is close to 1-year high of 1.79.


Jing-Jan Retail Business Co  (ROCO:2942) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


Jing-Jan Retail Business Co Book Value per Share Related Terms


Jing-Jan Retail Business Co Book Value per Share Historical Data

* Premium members only.

The historical data trend for Jing-Jan Retail Business Co's Book Value per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Jing-Jan Retail Business Co Book Value per Share Chart

Jing-Jan Retail Business Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.94 17.97 19.81 20.48 22.23

Jing-Jan Retail Business Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 19.81 18.87 20.48 20.60 22.23

ROCO:2942 vs DDS, M: Book Value per Share Comparison

For the Department Stores subindustry, Jing-Jan Retail Business Co's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Jing-Jan Retail Business Co PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Jing-Jan Retail Business Co's PB Ratio distribution charts can be found below:

* The bar in red indicates where Jing-Jan Retail Business Co's PB Ratio falls into.


ROCO:2942
79GF Score
Jing-Jan Retail Business Co Ltd ROCO:2942
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jing-Jan Retail Business Co Book Value per Share Calculation

Jing-Jan Retail Business Co's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(1,334-0)/60
=22.23

Jing-Jan Retail Business Co's Book Value Per Share for the quarter that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(1,334-0)/60
=22.23

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of NT$22.23 mean?
Jing-Jan Retail Business Co (ROCO:2942) has a Book Value per Share of NT$22.23 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Jing-Jan Retail Business Co and its competitors.
Is Jing-Jan Retail Business Co's Book Value per Share too high?
Jing-Jan Retail Business Co's current Book Value per Share is NT$22.23. Overall, Jing-Jan Retail Business Co has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jing-Jan Retail Business Co's Book Value per Share compare to DDS and M?
Jing-Jan Retail Business Co's Book Value per Share of NT$22.23 can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Retail - Cyclical company?
A good Book Value per Share depends on the Retail - Cyclical industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Jing-Jan Retail Business Co and its competitors. Jing-Jan Retail Business Co's current Book Value per Share is NT$22.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jing-Jan Retail Business Co stock overvalued right now?
Based on GuruFocus' analysis, Jing-Jan Retail Business Co (ROCO:2942) is currently considered Fairly Valued. The stock's GF Value™ is NT$40.05, compared to a current price of NT$38.00 — trading 5.1% below its estimated fair value. The current Book Value per Share is NT$22.23. Jing-Jan Retail Business Co's overall GF Score™ is 79/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Jing-Jan Retail Business Co (ROCO:2942), the current Book Value per Share is NT$22.23 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Jing-Jan Retail Business Co (ROCO:2942) Overvalued in 2026?

Based on GuruFocus' analysis, Jing-Jan Retail Business Co stock appears to be undervalued. The current stock price of NT$38.00 is trading 5.1% below its estimated GF Value™ of NT$40.05. GuruFocus considers Jing-Jan Retail Business Co to be Fairly Valued.

Key valuation signals for ROCO:2942:

  • Book Value per Share: NT$22.23
  • GF Value™: NT$40.05 vs. price of NT$38.00 (5.1% below fair value)
  • GF Score™: 79/100 with 8 warning signs

No single metric tells the full story. See the ROCO:2942 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Jing-Jan Retail Business Co Business Description

Address No.1, Section 1, Chengde Road, Datong District, Taipei, TWN
Jing-Jan Retail Business Co Ltd is engaged as department stores and related ancillary business. The company offers product types like floor tour which include fashion avenue, youth avenue, and food avenue, a food list which includes themes restaurant, food court, and light cafe, and shopping list.
79GF Score

Get the complete analysis for ROCO:2942

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$38.00
Price
NT$40.05
GF Value