JSL Construction & Development Co (TPE:2540) Inventory Turnover: 0.04 (As of Dec. 2025)

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TPE:2540 JSL Construction & Development Co Ltd TPE:2540
85 GF Score
Price NT$53.50
GF Value NT$60.76
Valuation Modestly Undervalued
! 14 Warning Signs
View Full Analysis

What is JSL Construction & Development Co Inventory Turnover?

JSL Construction & Development Co TPE:2540 -0.37% 85 Inventory Turnover is 0.04 as of Dec. 2025. GuruFocus rates TPE:2540 with a GF Score™ of 85/100 and a GF Value™ of NT$60.76 (Modestly Undervalued). The stock has 14 warning signs investors should review.

Inventory Turnover measures how fast the company turns over its inventory within a year. It is calculated as Cost of Goods Sold divided by Total Inventories. JSL Construction & Development Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,476 Mil. JSL Construction & Development Co's Average Total Inventories for the quarter that ended in Dec. 2025 was NT$39,976 Mil. JSL Construction & Development Co's Inventory Turnover for the quarter that ended in Dec. 2025 was 0.04.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. JSL Construction & Development Co's Days Inventory for the three months ended in Dec. 2025 was 2,471.42.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. JSL Construction & Development Co's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 21.58.


JSL Construction & Development Co  (TPE:2540) Inventory Turnover Explanation

Inventory Turnover measures how fast the company turns over its inventory within a year. A higher Inventory Turnover means the company has light inventory. Therefore the company spends less money on storage, write downs, and obsolete inventory. If the inventory is too light, it may affect sales because the company may not have enough to meet demand.

1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

JSL Construction & Development Co's Days Inventory for the three months ended in Dec. 2025 is calculated as:

Days Inventory =Average Total Inventories (Q: Dec. 2025 )/Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=39976.1265/1476.003*365 / 4
=2,471.42

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

JSL Construction & Development Co's Inventory to Revenue for the quarter that ended in Dec. 2025 is calculated as

Inventory-to-Revenue=Average Total Inventories (Q: Dec. 2025 ) / Revenue (Q: Dec. 2025 )
=39976.1265 / 1852.089
=21.58

* 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.


Be Aware

Usually retailers pile up their inventories at holiday seasons to meet the stronger demand. Therefore, the inventory of a particular quarter of a year should not be used to calculate Inventory Turnover. An average inventory is a better indication.


JSL Construction & Development Co Inventory Turnover Related Terms


JSL Construction & Development Co Inventory Turnover Historical Data

* Premium members only.

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

JSL Construction & Development Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Inventory Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.30 0.23 0.24 0.27 0.25

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
Inventory Turnover 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 0.10 0.05 0.09 0.07 0.04
TPE:2540
85GF Score
JSL Construction & Development Co Ltd TPE:2540
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JSL Construction & Development Co Inventory Turnover Calculation

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

Inventory Turnover (A: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (A: Dec. 2025 ) / ((Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count )
=8974.07 / ((31747.378 + 40685.598) / 2 )
=8974.07 / 36216.488
=0.25

JSL Construction & Development Co's Inventory Turnover for the quarter that ended in Dec. 2025 is calculated as

Inventory Turnover (Q: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (Q: Dec. 2025 ) / ((Total Inventories (Q: Sep. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count )
=1476.003 / ((39266.655 + 40685.598) / 2 )
=1476.003 / 39976.1265
=0.04

* 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 Inventory Turnover →
What does a Inventory Turnover of 0.04 mean?
JSL Construction & Development Co (TPE:2540) has a Inventory Turnover of 0.04 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on JSL Construction & Development Co and its competitors.
Is JSL Construction & Development Co's Inventory Turnover too high?
JSL Construction & Development Co's current Inventory Turnover is 0.04. 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 Inventory Turnover compare to CBRE and BEKE?
JSL Construction & Development Co's Inventory Turnover of 0.04 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 Inventory Turnover for a Real Estate company?
A good Inventory Turnover depends on the Real Estate industry context. However, Inventory Turnover 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 Inventory Turnover mean?
A high Inventory Turnover can signal that a stock is expensive relative to its fundamentals. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on JSL Construction & Development Co and its competitors. JSL Construction & Development Co's current Inventory Turnover is 0.04. 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$60.76, compared to a current price of NT$53.50 — trading 11.9% below its estimated fair value. The current Inventory Turnover is 0.04. JSL Construction & Development Co's overall GF Score™ is 85/100 with 14 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Inventory Turnover calculated?
Inventory Turnover is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current Inventory Turnover is 0.04 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$53.50 is trading 11.9% below its estimated GF Value™ of NT$60.76. GuruFocus considers JSL Construction & Development Co to be Modestly Undervalued.

Key valuation signals for TPE:2540:

  • Inventory Turnover: 0.04
  • GF Value™: NT$60.76 vs. price of NT$53.50 (11.9% below fair value)
  • GF Score™: 85/100 with 14 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

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

NT$53.50
Price
NT$60.76
GF Value