JSL Construction & Development Co (TPE:2540) Cash Conversion Cycle: 2,278.05 (As of Dec. 2025)


TPE:2540 JSL Construction & Development Co Ltd TPE:2540
84 GF Score
Price NT$53.70
GF Value NT$60.49
Valuation Modestly Undervalued
! 15 Warning Signs
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What is JSL Construction & Development Co Cash Conversion Cycle?

JSL Construction & Development Co TPE:2540 +0.19% 84 Cash Conversion Cycle is 2,278.05 as of Dec. 2025. GuruFocus rates TPE:2540 with a GF Score™ of 84/100 and a GF Value™ of NT$60.49 (Modestly Undervalued). The stock has 15 warning signs investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

JSL Construction & Development Co's Days Sales Outstanding for the three months ended in Dec. 2025 was 66.68.
JSL Construction & Development Co's Days Inventory for the three months ended in Dec. 2025 was 2471.42.
JSL Construction & Development Co's Days Payable for the three months ended in Dec. 2025 was 260.05.
Therefore, JSL Construction & Development Co's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 2,278.05.


JSL Construction & Development Co  (TPE:2540) Cash Conversion Cycle Explanation

Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.


Be Aware

CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.

The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.


JSL Construction & Development Co Cash Conversion Cycle Related Terms


JSL Construction & Development Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for JSL Construction & Development Co's Cash Conversion Cycle 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.

JSL Construction & Development Co Cash Conversion Cycle Chart

JSL Construction & Development Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,196.91 1,546.59 1,428.20 1,244.85 1,369.95

JSL Construction & Development Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Cash Conversion Cycle 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 876.30 1,645.38 900.62 1,287.76 2,278.05

TPE:2540 vs CBRE, BEKE, JLL: Cash Conversion Cycle Comparison

For the Real Estate Services subindustry, JSL Construction & Development Co's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle 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.


JSL Construction & Development Co Cash Conversion Cycle vs Real Estate Industry

For the Real Estate industry and Real Estate sector, JSL Construction & Development Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where JSL Construction & Development Co's Cash Conversion Cycle falls into.


TPE:2540
84GF Score
JSL Construction & Development Co Ltd TPE:2540
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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JSL Construction & Development Co Cash Conversion Cycle Calculation

Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.

Cash Conversion Cycle is one of several measures of management effectiveness.

JSL Construction & Development Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=56.67+1473.02-159.74
=1,369.95

JSL Construction & Development Co's Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=66.68+2471.42-260.05
=2,278.05

* 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.

Frequently Asked Questions Learn more about Cash Conversion Cycle →
What does a Cash Conversion Cycle of 2,278.05 mean?
JSL Construction & Development Co (TPE:2540) has a Cash Conversion Cycle of 2,278.05 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on JSL Construction & Development Co and its competitors.
Is JSL Construction & Development Co's Cash Conversion Cycle too high?
JSL Construction & Development Co's current Cash Conversion Cycle is 2,278.05. The Real Estate industry median Cash Conversion Cycle is 318.75. JSL Construction & Development Co's value of 2,278.05 is 614.7% above this industry median. Overall, JSL Construction & Development Co has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does JSL Construction & Development Co's Cash Conversion Cycle compare to CBRE and BEKE?
JSL Construction & Development Co's Cash Conversion Cycle of 2,278.05 can be compared against companies in the Real Estate industry. The industry median Cash Conversion Cycle is 318.75. JSL Construction & Development Co's value of 2,278.05 is 614.7% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for a Real Estate company?
The median Cash Conversion Cycle among Real Estate companies is 318.75, based on 1,730 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. JSL Construction & Development Co's current Cash Conversion Cycle of 2,278.05 is 614.7% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on JSL Construction & Development Co and its competitors. For the Real Estate industry, the median Cash Conversion Cycle is 318.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSL Construction & Development Co's current Cash Conversion Cycle is 2,278.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JSL Construction & Development Co stock overvalued right now?
Based on GuruFocus' analysis, JSL Construction & Development Co (TPE:2540) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$60.49, compared to a current price of NT$53.70 — trading 11.2% below its estimated fair value. The current Cash Conversion Cycle is 2,278.05 and 614.7% above the Real Estate industry median of 318.75. JSL Construction & Development Co's overall GF Score™ is 84/100 with 15 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current Cash Conversion Cycle is 2,278.05 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 JSL Construction & Development Co (TPE:2540) Overvalued in 2026?

Based on GuruFocus' analysis, JSL Construction & Development Co stock appears to be undervalued. The current stock price of NT$53.70 is trading 11.2% below its estimated GF Value™ of NT$60.49. GuruFocus considers JSL Construction & Development Co to be Modestly Undervalued.

Key valuation signals for TPE:2540:

  • Cash Conversion Cycle: 2,278.05
  • GF Value™: NT$60.49 vs. price of NT$53.70 (11.2% below fair value)
  • GF Score™: 84/100 with 15 warning signs
  • Industry Position: 614.7% above the Real Estate median

No single metric tells the full story. See the TPE:2540 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JSL Construction & Development Co Business Description

Address No.128 Langjiang Road, 2nd floor, Zhongshan District, Taipei, TWN, 104
JSL Construction & Development Co Ltd operates as real estate agents and sellers, to commission construction companies for the construction of national housing, commercial buildings for rental leases and sales, trading of building materials, operation of interior decoration, IT software, third-party payment services, integrated construction, property management and wholesale of food and goods. It has three segments: Real estate selling agency, Construction, and Development. The Real estate selling agency is engaged in real estate selling operation; the Construction segment is engaged in the construction of public housing, commercial building development, rental, and sales, real estate sales, and other business; the Development segment undertakes civil construction engineering projects.
84GF Score

Get the complete analysis for TPE:2540

Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$53.70
Price
NT$60.49
GF Value