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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, JSL Construction & Development Co's share price is NT$53.70.
JSL Construction & Development Co's Revenue per Share for the trailing twelve months (TTM) ended in Dec. 2025 was NT$12.23. Hence, JSL Construction & Development Co's PS Ratio for today is 4.39.
Warning Sign:
JSL Construction & Development Co Ltd stock PS Ratio (=4.36) is close to 1-year high of 4.78.
During the past 13 years, JSL Construction & Development Co's highest 3-Year average Revenue per Share Growth Rate was 123.30% per year. The lowest was -60.90% per year. And the median was 27.90% per year.
Back to Basics: PS Ratio
JSL Construction & Development Co (TPE:2540) 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.
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.
JSL Construction & Development Co PS Ratio Related Terms
JSL Construction & Development Co PS Ratio Historical Data
* 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.
For the Real Estate Services subindustry, JSL Construction & Development 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.
JSL Construction & Development Co PS Ratio vs Real Estate Industry
For the Real Estate industry and Real Estate sector, JSL Construction & Development Co's PS Ratio distribution charts can be found below:
* The bar in red indicates where JSL Construction & Development Co's PS Ratio falls into.
JSL Construction & Development 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.
JSL Construction & Development Co's Share Price of today is NT$53.70. JSL Construction & Development Co's Revenue per Share 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$12.23.
* 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:
JSL Construction & Development Co (TPE:2540) has a PS Ratio of 4.39 as of Jul. 14, 2026. Price-to-Sales ratio is the ratio of share price to a company's revenue per share. View historical data on JSL Construction & Development Co and its competitors. This is 40% above median its historical median of 3.14. Over the past decade, JSL Construction & Development Co's PS Ratio has ranged from 0.92 to 8.81. According to the industry distribution chart, JSL Construction & Development Co ranks #1130 out of 1742 companies in the Real Estate industry, placing it in the top 64.9%.
Is JSL Construction & Development Co's PS Ratio too high?
JSL Construction & Development Co's current PS Ratio of 4.39 is 40% above median its 10-year median of 3.14. Over the past 10 years, this metric has ranged from a low of 0.92 to a high of 8.81. The Real Estate industry median PS Ratio is 2.42. JSL Construction & Development Co's value of 4.39 is 81.8% above this industry median. Based on the distribution chart, JSL Construction & Development Co ranks #1130 out of 1742 companies in the Real Estate industry, which is below the industry midpoint. 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 PS Ratio compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, JSL Construction & Development Co ranks #1130 out of 1742 companies for PS Ratio. This places JSL Construction & Development Co in the lower half of its industry. The industry median PS Ratio is 2.42. JSL Construction & Development Co's value of 4.39 is 81.8% above this benchmark. Historically, JSL Construction & Development Co's own PS Ratio has ranged from 0.92 to 8.81 over the past decade. While the company's 10-year median is 3.14 vs. the industry median of 2.42, JSL Construction & Development 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 Real Estate company?
The median PS Ratio among Real Estate companies is 2.42, based on 1,742 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. JSL Construction & Development Co's current PS Ratio of 4.39 is 81.8% 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 JSL Construction & Development Co and its competitors. For the Real Estate industry, the median PS Ratio is 2.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSL Construction & Development Co's current PS Ratio is 4.39, which is 40% above median its own 10-year median of 3.14. 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$60.73, compared to a current price of NT$53.70 — trading 11.6% below its estimated fair value. The current PS Ratio is 4.39, which is 40% above median its 10-year median of 3.14 and 81.8% above the Real Estate industry median of 2.42. 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 PS Ratio calculated?
PS Ratio is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current PS Ratio is 4.39 as of Jul. 14, 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 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$53.70 is trading 11.6% below its estimated GF Value™ of NT$60.73.
GuruFocus considers JSL Construction & Development Co to be Modestly Undervalued.
Key valuation signals for TPE:2540:
PS Ratio: 4.39 (40% above median its 10-year median of 3.14)
GF Value™: NT$60.73 vs. price of NT$53.70 (11.6% below fair value)
Industry Position: 81.8% above the Real Estate median (#1130 of 1742)
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
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
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