JSL Construction & Development Co (TPE:2540) Goodwill: NT$0 Mil (As of Dec. 2025)


TPE:2540 JSL Construction & Development Co Ltd TPE:2540
85 GF Score
Price NT$53.90
GF Value NT$60.44
Valuation Modestly Undervalued
! 15 Warning Signs
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What is JSL Construction & Development Co Goodwill?

JSL Construction & Development Co TPE:2540 -0.37% 85 Goodwill is NT$0 Mil as of Dec. 2025. GuruFocus rates TPE:2540 with a GF Score™ of 85/100 and a GF Value™ of NT$60.44 (Modestly Undervalued). The stock has 15 warning signs investors should review.

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. JSL Construction & Development Co's goodwill for the quarter that ended in Dec. 2025 was NT$0 Mil.


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

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

JSL Construction & Development Co's Goodwill-to-Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (A: Dec. 2025 )=Goodwill/Total Assets
=0/60324.383
=0.00

JSL Construction & Development Co's Goodwill-to-Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (Q: Dec. 2025 )=Goodwill/Total Assets
=0/60324.383
=0.00

* 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.

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


JSL Construction & Development Co Goodwill Related Terms


JSL Construction & Development Co Goodwill Historical Data

* Premium members only.

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

JSL Construction & Development Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
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JSL Construction & Development Co Quarterly Data
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Goodwill 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 0.00 0.00 0.00 0.00 0.00
TPE:2540
85GF Score
JSL Construction & Development Co Ltd TPE:2540
Goodwill is just one metric. See GF Score™, valuation, warning signs, and more.
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JSL Construction & Development Co Goodwill Calculation

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.

Frequently Asked Questions Learn more about Goodwill →
What does a Goodwill of NT$0 Mil mean?
JSL Construction & Development Co (TPE:2540) has a Goodwill of NT$0 Mil as of Dec. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on JSL Construction & Development Co and its competitors.
Is JSL Construction & Development Co's Goodwill too high?
JSL Construction & Development Co's current Goodwill is NT$0 Mil. Overall, JSL Construction & Development Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does JSL Construction & Development Co's Goodwill compare to CBRE and BEKE?
JSL Construction & Development Co's Goodwill of NT$0 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 Goodwill for a Real Estate company?
A good Goodwill depends on the Real Estate industry context. However, Goodwill 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 Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on JSL Construction & Development Co and its competitors. JSL Construction & Development Co's current Goodwill is NT$0 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$60.44, compared to a current price of NT$53.90 — trading 10.8% below its estimated fair value. The current Goodwill is NT$0 Mil. JSL Construction & Development Co's overall GF Score™ is 85/100 with 15 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill calculated?
Goodwill is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current Goodwill is NT$0 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$53.90 is trading 10.8% below its estimated GF Value™ of NT$60.44. GuruFocus considers JSL Construction & Development Co to be Modestly Undervalued.

Key valuation signals for TPE:2540:

  • Goodwill: NT$0 Mil
  • GF Value™: NT$60.44 vs. price of NT$53.90 (10.8% below fair value)
  • GF Score™: 85/100 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.
85GF Score

Get the complete analysis for TPE:2540

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

NT$53.90
Price
NT$60.44
GF Value