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The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. JSL Construction & Development Co's Revenue for the
three
months ended in Dec. 2025 was NT$1,852 Mil. JSL Construction & Development Co's average Accounts Receivable for the
three
months ended in Dec. 2025 was NT$1,353 Mil.
Hence, JSL Construction & Development Co's Receivables Turnover for the
three
months ended in Dec. 2025 was 1.37.
JSL Construction & Development Co (TPE:2540) Receivables Turnover Explanation
An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.
JSL Construction & Development Co Receivables Turnover Related Terms
JSL Construction & Development Co Receivables Turnover 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.
JSL Construction & Development Co Receivables Turnover Chart
TPE:2540 vs CBRE, BEKE, JLL: Receivables Turnover Comparison
For the Real Estate Services subindustry, JSL Construction & Development Co's Receivables Turnover, along with its competitors' market caps and Receivables Turnover 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 Receivables Turnover vs Real Estate Industry
For the Real Estate industry and Real Estate sector, JSL Construction & Development Co's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where JSL Construction & Development Co's Receivables Turnover falls into.
* 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 (TPE:2540) has a Receivables Turnover of 1.37 as of Dec. 2025. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on JSL Construction & Development Co and its competitors. According to the industry distribution chart, JSL Construction & Development Co ranks #1061 out of 1666 companies in the Real Estate industry, placing it in the top 63.7%.
Is JSL Construction & Development Co's Receivables Turnover too high?
JSL Construction & Development Co's current Receivables Turnover is 1.37. The Real Estate industry median Receivables Turnover is 10.64. JSL Construction & Development Co's value of 1.37 is 87.1% below this industry median. Based on the distribution chart, JSL Construction & Development Co ranks #1061 out of 1666 companies in the Real Estate industry, which is below the industry midpoint. Overall, JSL Construction & Development Co has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JSL Construction & Development Co's Receivables Turnover compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, JSL Construction & Development Co ranks #1061 out of 1666 companies for Receivables Turnover. This places JSL Construction & Development Co in the lower half of its industry. The industry median Receivables Turnover is 10.64. JSL Construction & Development Co's value of 1.37 is 87.1% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Real Estate company?
The median Receivables Turnover among Real Estate companies is 10.64, based on 1,666 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. JSL Construction & Development Co's current Receivables Turnover of 1.37 is 87.1% below 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on JSL Construction & Development Co and its competitors. For the Real Estate industry, the median Receivables Turnover is 10.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSL Construction & Development Co's current Receivables Turnover is 1.37. 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 Fairly Valued. The stock's GF Value™ is NT$61.11, compared to a current price of NT$57.80 — trading 5.4% below its estimated fair value. The current Receivables Turnover is 1.37 and 87.1% below the Real Estate industry median of 10.64. JSL Construction & Development Co's overall GF Score™ is 84/100 with 15 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current Receivables Turnover is 1.37 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$57.80 is trading 5.4% below its estimated GF Value™ of NT$61.11.
GuruFocus considers JSL Construction & Development Co to be Fairly Valued.
Key valuation signals for TPE:2540:
Receivables Turnover: 1.37
GF Value™: NT$61.11 vs. price of NT$57.80 (5.4% below fair value)
Industry Position: 87.1% below the Real Estate median (#1061 of 1666)
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.
84GF Score
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Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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