JSL Construction & Development Co (TPE:2540) EBIT: NT$1,387 Mil (TTM As of Dec. 2025)


TPE:2540 JSL Construction & Development Co Ltd TPE:2540
84 GF Score
Price NT$54.20
GF Value NT$60.29
Valuation Modestly Undervalued
! 15 Warning Signs
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What is JSL Construction & Development Co EBIT?

JSL Construction & Development Co TPE:2540 +1.50% 84 EBIT is NT$1,387 Mil as of Dec. 2025. GuruFocus rates TPE:2540 with a GF Score™ of 84/100 and a GF Value™ of NT$60.29 (Modestly Undervalued). The stock has 15 warning signs investors should review.

JSL Construction & Development Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$131 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$1,387 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. JSL Construction & Development Co's annualized ROC % for the quarter that ended in Dec. 2025 was 0.19%. JSL Construction & Development Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 1.61%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. JSL Construction & Development Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 1.89%.

JSL Construction & Development Co  (TPE:2540) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

JSL Construction & Development Co's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=330.208 * ( 1 - 74.26% )/( (43593.112 + 46580.256)/ 2 )
=84.9955392/45086.684
=0.19 %

where

Invested Capital(Q: Sep. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=57040.929 - 5665.605 - ( 7782.212 - max(0, 37392.937 - 51809.838+7782.212))
=43593.112

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=60324.383 - 4211.499 - ( 9532.628 - max(0, 38275.613 - 54428.386+9532.628))
=46580.256

Note: The Operating Income data used here is four times the quarterly (Dec. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

JSL Construction & Development Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Sep. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=525.924/( ( (2163.673 + max(29881.876, 0)) + (2129.145 + max(31185.186, 0)) )/ 2 )
=525.924/( ( 32045.549 + 33314.331 )/ 2 )
=525.924/32679.94
=1.61 %

where Working Capital is:

Working Capital(Q: Sep. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1464.736 + 39266.655 + 2030.486) - (5665.605 + 0 + 7214.396)
=29881.876

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1242.135 + 40685.598 + 1495.361) - (4211.499 + 0 + 8026.409)
=31185.186

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

JSL Construction & Development Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=1387.308/73251.489
=1.89 %

* 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 EBIT Related Terms

JSL Construction & Development Co EBIT Historical Data

* Premium members only.

The historical data trend for JSL Construction & Development Co's EBIT 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 EBIT Chart

JSL Construction & Development Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,686.87 858.21 2,411.49 3,101.78 1,387.31

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
EBIT 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 574.19 249.59 942.79 63.45 131.48

TPE:2540 vs CBRE, BEKE: EBIT Comparison

For the Real Estate Services subindustry, JSL Construction & Development Co's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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 EV-to-EBIT vs Real Estate Industry

For the Real Estate industry and Real Estate sector, JSL Construction & Development Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where JSL Construction & Development Co's EV-to-EBIT falls into.


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

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$1,387 Mil.

* 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 EBIT →
What does a EBIT of NT$1,387 Mil mean?
JSL Construction & Development Co (TPE:2540) has a EBIT of NT$1,387 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on JSL Construction & Development Co.
Is JSL Construction & Development Co's EBIT too high?
JSL Construction & Development Co's current EBIT is NT$1,387 Mil. 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 EBIT compare to CBRE and BEKE?
JSL Construction & Development Co's EBIT of NT$1,387 Mil can be compared against companies in the Real Estate industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EBIT for a Real Estate company?
A good EBIT depends on the Real Estate industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on JSL Construction & Development Co. JSL Construction & Development Co's current EBIT is NT$1,387 Mil. 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$60.29, compared to a current price of NT$54.20 — trading 10.1% below its estimated fair value. The current EBIT is NT$1,387 Mil. 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 EBIT calculated?
EBIT is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current EBIT is NT$1,387 Mil 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$54.20 is trading 10.1% below its estimated GF Value™ of NT$60.29. GuruFocus considers JSL Construction & Development Co to be Modestly Undervalued.

Key valuation signals for TPE:2540:

  • EBIT: NT$1,387 Mil
  • GF Value™: NT$60.29 vs. price of NT$54.20 (10.1% below fair value)
  • GF Score™: 84/100 with 15 warning signs

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

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

NT$54.20
Price
NT$60.29
GF Value