Jing-Jan Retail Business Co (ROCO:2942) PS Ratio: 1.65 (As of Aug. 05, 2026) — 17% Below Median

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$36.15
GF Value NT$40.00
Valuation Modestly Undervalued
! 9 Warning Signs
View Full Analysis

What is Jing-Jan Retail Business Co PS Ratio?

Jing-Jan Retail Business Co ROCO:2942 +4.18% 80 PS Ratio is 1.65 as of Aug. 05, 2026, which is 17% below its 10-year median of 1.99. GuruFocus rates ROCO:2942 with a GF Score™ of 80/100 and a GF Value™ of NT$40.00 (Modestly Undervalued). The stock has 9 warning signs investors should review. Among 1,119 Retail - Cyclical companies, Jing-Jan Retail Business Co ranks worse than 75.78% on this metric.

The PS Ratio, or Price-to-Sales ratio, or Price/Sales, is a financial ratio used to compare a company's market price to its Revenue per Share. As of today, Jing-Jan Retail Business Co's share price is NT$36.15. Jing-Jan Retail Business Co's Revenue per Share for the trailing twelve months (TTM) ended in Dec. 2025 was NT$21.93. Hence, Jing-Jan Retail Business Co's PS Ratio for today is 1.65.

Warning Sign:

Jing-Jan Retail Business Co Ltd stock PS Ratio (=1.82) is close to 2-year high of 1.91.

The historical rank and industry rank for Jing-Jan Retail Business Co's PS Ratio or its related term are showing as below:

ROCO:2942' s PS Ratio Range Over the Past 10 Years
Min: 1.33   Med: 1.99   Max: 2.77
Current: 1.64

During the past 12 years, Jing-Jan Retail Business Co's highest PS Ratio was 2.77. The lowest was 1.33. And the median was 1.99.

ROCO:2942's PS Ratio is ranked worse than
75.78% of 1119 companies
in the Retail - Cyclical industry
Industry Median: 0.65 vs ROCO:2942: 1.64

Jing-Jan Retail Business Co's Revenue per Sharefor the six months ended in Dec. 2025 was NT$11.30. Its Revenue per Share for the trailing twelve months (TTM) ended in Dec. 2025 was NT$21.93.

Warning Sign:

Jing-Jan Retail Business Co Ltd revenue growth has slowed down over the past 12 months.

During the past 12 months, the average Revenue per Share Growth Rate of Jing-Jan Retail Business Co was -1.30% per year. During the past 3 years, the average Revenue per Share Growth Rate was 2.40% per year. During the past 5 years, the average Revenue per Share Growth Rate was 1.50% per year. During the past 10 years, the average Revenue per Share Growth Rate was -0.40% per year.

During the past 12 years, Jing-Jan Retail Business Co's highest 3-Year average Revenue per Share Growth Rate was 6.50% per year. The lowest was -7.80% per year. And the median was 1.30% per year.

Back to Basics: PS Ratio


Jing-Jan Retail Business Co  (ROCO:2942) PS Ratio Explanation

The PS Ratio is an excellent valuation indicator if you want to compare a stock with its historical valuation or with the stocks in the same industry. The PS Ratio works especially well when you want to compare the stock's current valuation with its historical valuation. The PS Ratio is a great valuation tool for evaluating cyclical businesses where the PE Ratio works poorly. It works the best when comparing the current valuation with the historical valuation because over time, a company's profit margin tends to revert to the mean.

When the PS Ratio is applied to the whole stock market, it can be used to evaluate the current market valuation and projected returns. In this case, the price is the total market cap of all stocks that are traded, and sales are the GDP of the country. This is how Warren Buffett estimates the broad market valuation and project future returns.

Similar to the PE Ratio or Price-to-Operating-Cash-Flow or Price-to-Free-Cash-Flow , the PS Ratio measures the valuation based on the earning power of the company. This is where it is different from the PB Ratio , which measures the valuation based on the company's balance sheet.


Be Aware

The PS Ratio does not tell you how cheap or expensive the stock is. It cannot be used to compare companies in different industries. It works better for companies within the same industry because these companies tend to have similar capital structures and profit margins. It works the best when comparing a company with itself in the past.


Jing-Jan Retail Business Co PS Ratio Related Terms


Jing-Jan Retail Business Co PS Ratio Historical Data

* Premium members only.

The historical data trend for Jing-Jan Retail Business Co's PS Ratio 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 PS Ratio Chart

Jing-Jan Retail Business Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.31 1.73 1.93 1.66 1.44

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
PS Ratio 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 1.93 0.00 1.66 0.00 1.44

ROCO:2942 vs DDS, M: PS Ratio Comparison

For the Department Stores subindustry, Jing-Jan Retail Business Co's PS Ratio, along with its competitors' market caps and PS Ratio 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 PS Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Jing-Jan Retail Business Co's PS Ratio distribution charts can be found below:

* The bar in red indicates where Jing-Jan Retail Business Co's PS Ratio falls into.


ROCO:2942
80GF Score
Jing-Jan Retail Business Co Ltd ROCO:2942
PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jing-Jan Retail Business Co PS Ratio Calculation

The PS Ratio, or Price-to-Sales ratio, or Price/Sales, is a financial ratio used to compare a company's market price to its Revenue per Share. It is a ratio widely used to value stocks and it was first used by Ken Fisher.

Jing-Jan Retail Business Co's PS Ratio for today is calculated as

PS Ratio=Share Price/Revenue per Share (TTM)
=36.15/21.926
=1.65

Jing-Jan Retail Business Co's Share Price of today is NT$36.15.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Jing-Jan Retail Business Co's Revenue per Share for the trailing twelve months (TTM) ended in Dec. 2025 was NT$21.93.

* 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.

It can also be calculated from the numbers for the whole company:

PS Ratio=Market Cap/Revenue

The Revenue here is for the trailing 12 months.

Frequently Asked Questions Learn more about PS Ratio →
What does a PS Ratio of 1.65 mean?
Jing-Jan Retail Business Co (ROCO:2942) has a PS Ratio of 1.65 as of Aug. 05, 2026. Price-to-Sales ratio is the ratio of share price to a company's revenue per share. View historical data on Jing-Jan Retail Business Co and its competitors. This is 17% below median its historical median of 1.99. Over the past decade, Jing-Jan Retail Business Co's PS Ratio has ranged from 1.33 to 2.77. According to the industry distribution chart, Jing-Jan Retail Business Co ranks #848 out of 1119 companies in the Retail - Cyclical industry, placing it in the top 75.8%.
Is Jing-Jan Retail Business Co's PS Ratio too high?
Jing-Jan Retail Business Co's current PS Ratio of 1.65 is 17% below median its 10-year median of 1.99. Over the past 10 years, this metric has ranged from a low of 1.33 to a high of 2.77. The Retail - Cyclical industry median PS Ratio is 0.65. Jing-Jan Retail Business Co's value of 1.65 is 153.8% above this industry median. Based on the distribution chart, Jing-Jan Retail Business Co ranks #848 out of 1119 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Jing-Jan Retail Business Co has a GF Score™ of 80/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Jing-Jan Retail Business Co's PS Ratio compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Jing-Jan Retail Business Co ranks #848 out of 1119 companies for PS Ratio. This places Jing-Jan Retail Business Co in the lower half of its industry. The industry median PS Ratio is 0.65. Jing-Jan Retail Business Co's value of 1.65 is 153.8% above this benchmark. Historically, Jing-Jan Retail Business Co's own PS Ratio has ranged from 1.33 to 2.77 over the past decade. While the company's 10-year median is 1.99 vs. the industry median of 0.65, Jing-Jan Retail Business Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good PS Ratio for a Retail - Cyclical company?
The median PS Ratio among Retail - Cyclical companies is 0.65, based on 1,119 companies in the industry. Companies in the top quartile (top 25%) have a PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Jing-Jan Retail Business Co's current PS Ratio of 1.65 is 153.8% 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 PS Ratio mean?
A high PS Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Sales ratio is the ratio of share price to a company's revenue per share. View historical data on Jing-Jan Retail Business Co and its competitors. For the Retail - Cyclical industry, the median PS Ratio is 0.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jing-Jan Retail Business Co's current PS Ratio is 1.65, which is 17% below median its own 10-year median of 1.99. 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 Modestly Undervalued. The stock's GF Value™ is NT$40.00, compared to a current price of NT$36.15 — trading 9.6% below its estimated fair value. The current PS Ratio is 1.65, which is 17% below median its 10-year median of 1.99 and 153.8% above the Retail - Cyclical industry median of 0.65. 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 PS Ratio calculated?
PS Ratio is calculated from a company's financial statements. For Jing-Jan Retail Business Co (ROCO:2942), the current PS Ratio is 1.65 as of Aug. 05, 2026. 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$36.15 is trading 9.6% below its estimated GF Value™ of NT$40.00. GuruFocus considers Jing-Jan Retail Business Co to be Modestly Undervalued.

Key valuation signals for ROCO:2942:

  • PS Ratio: 1.65 (17% below median its 10-year median of 1.99)
  • GF Value™: NT$40.00 vs. price of NT$36.15 (9.6% below fair value)
  • GF Score™: 80/100 with 9 warning signs
  • Industry Position: 153.8% above the Retail - Cyclical median (#848 of 1119)

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

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

NT$36.15
Price
NT$40.00
GF Value