Jing-Jan Retail Business Co (ROCO:2942) EPS without NRI: NT$3.30 (TTM As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:2942 Jing-Jan Retail Business Co Ltd ROCO:2942
80 GF Score
Price NT$36.25
GF Value NT$40.00
Valuation Fairly Valued
! 9 Warning Signs
View Full Analysis

What is Jing-Jan Retail Business Co EPS without NRI?

Jing-Jan Retail Business Co ROCO:2942 +0.28% 80 EPS without NRI is NT$3.30 as of Dec. 2025. GuruFocus rates ROCO:2942 with a GF Score™ of 80/100 and a GF Value™ of NT$40.00 (Fairly Valued). The stock has 9 warning signs investors should review. Among 845 Retail - Cyclical companies, Jing-Jan Retail Business Co ranks better than 67.81% on this metric.

Jing-Jan Retail Business Co's earnings per share without non-recurring items for the six months ended in Dec. 2025 was NT$1.62. Its earnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was NT$3.30.

During the past 12 months, Jing-Jan Retail Business Co's average earnings per share (NRI) Growth Rate was 4.60% per year. During the past 3 years, the average earnings per share (NRI) Growth Rate was 20.30% per year. During the past 5 years, the average earnings per share (NRI) Growth Rate was 12.60% per year. During the past 10 years, the average earnings per share (NRI) Growth Rate was -3.60% 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 EPS without NRI Growth Rate using Earnings per share without Non-Recurring Items (NRI) data.

The historical rank and industry rank for Jing-Jan Retail Business Co's EPS without NRI or its related term are showing as below:

ROCO:2942' s 3-Year EPS without NRI Growth Rate Range Over the Past 10 Years
Min: -42.1   Med: 1.8   Max: 50.1
Current: 20.3

During the past 12 years, Jing-Jan Retail Business Co's highest 3-Year average Earnings Per Share (NRI) Growth Rate was 50.10% per year. The lowest was -42.10% per year. And the median was 1.80% per year.

ROCO:2942's 3-Year EPS without NRI Growth Rate is ranked better than
67.81% of 845 companies
in the Retail - Cyclical industry
Industry Median: 6.5 vs ROCO:2942: 20.30

Jing-Jan Retail Business Co's EPS (Diluted) for the six months ended in Dec. 2025 was NT$1.62. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$3.29.

Jing-Jan Retail Business Co's EPS (Basic) for the six months ended in Dec. 2025 was NT$1.63. Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$3.30.


Jing-Jan Retail Business Co  (ROCO:2942) EPS without NRI Explanation

EPS without NRI removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company’s true earnings. The earnings are adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This is calculated using Net Income (Continuing Operations) plus/minus any tax affected unusual Items and Goodwill Impairments/Write Offs. This can be used to fairly measure a company's profitability.


Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.


Jing-Jan Retail Business Co EPS without NRI Related Terms


Jing-Jan Retail Business Co EPS without NRI Historical Data

* Premium members only.

The historical data trend for Jing-Jan Retail Business Co's EPS without NRI 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 EPS without NRI Chart

Jing-Jan Retail Business Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS without NRI
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.93 1.89 3.53 3.15 3.29

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
EPS without NRI 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 1.85 1.55 1.60 1.67 1.62

ROCO:2942 vs DDS, M: EPS without NRI Comparison

For the Department Stores subindustry, Jing-Jan Retail Business Co's PE Ratio without NRI, along with its competitors' market caps and PE Ratio without NRI 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 PE Ratio without NRI vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Jing-Jan Retail Business Co's PE Ratio without NRI distribution charts can be found below:

* The bar in red indicates where Jing-Jan Retail Business Co's PE Ratio without NRI falls into.


ROCO:2942
80GF Score
Jing-Jan Retail Business Co Ltd ROCO:2942
EPS without NRI is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jing-Jan Retail Business Co EPS without NRI Calculation

Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock.

EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was NT$3.30

* 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 EPS without NRI →
What does a EPS without NRI of NT$3.30 mean?
Jing-Jan Retail Business Co (ROCO:2942) has a EPS without NRI of NT$3.30 as of Dec. 2025. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Jing-Jan Retail Business Co and its competitors. According to the industry distribution chart, Jing-Jan Retail Business Co ranks #272 out of 845 companies in the Retail - Cyclical industry, placing it in the top 32.2%.
Is Jing-Jan Retail Business Co's EPS without NRI too high?
Jing-Jan Retail Business Co's current EPS without NRI is NT$3.30. Based on the distribution chart, Jing-Jan Retail Business Co ranks #272 out of 845 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Jing-Jan Retail Business Co has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jing-Jan Retail Business Co's EPS without NRI compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Jing-Jan Retail Business Co ranks #272 out of 845 companies for EPS without NRI. This puts Jing-Jan Retail Business Co in the upper half of its industry. The industry median EPS without NRI is 6.50. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS without NRI for a Retail - Cyclical company?
The median EPS without NRI among Retail - Cyclical companies is 6.50, based on 845 companies in the industry. Companies in the top quartile (top 25%) have a EPS without NRI significantly above this median, while those in the bottom quartile fall well below. However, EPS without NRI 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 EPS without NRI mean?
A high EPS without NRI can signal that a stock is expensive relative to its fundamentals. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Jing-Jan Retail Business Co and its competitors. For the Retail - Cyclical industry, the median EPS without NRI is 6.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jing-Jan Retail Business Co's current EPS without NRI is NT$3.30. 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$40.00, compared to a current price of NT$36.25 — trading 9.4% below its estimated fair value. The current EPS without NRI is NT$3.30. Jing-Jan Retail Business Co's overall GF Score™ is 80/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS without NRI calculated?
EPS without NRI is calculated from a company's financial statements. For Jing-Jan Retail Business Co (ROCO:2942), the current EPS without NRI is NT$3.30 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$36.25 is trading 9.4% below its estimated GF Value™ of NT$40.00. GuruFocus considers Jing-Jan Retail Business Co to be Fairly Valued.

Key valuation signals for ROCO:2942:

  • EPS without NRI: NT$3.30
  • GF Value™: NT$40.00 vs. price of NT$36.25 (9.4% below fair value)
  • GF Score™: 80/100 with 9 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.
80GF Score

Get the complete analysis for ROCO:2942

EPS without NRI is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$36.25
Price
NT$40.00
GF Value