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The historical rank and industry rank for JSL Construction & Development Co's Return-on-Tangible-Asset or its related term are showing as below:
TPE:2540'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.18 Med: 2.29 Max: 6.36
Current: 1.17
During the past 13 years, JSL Construction & Development Co's highest Return-on-Tangible-Asset was 6.36%. The lowest was 0.18%. And the median was 2.29%.
TPE:2540's Return-on-Tangible-Asset is ranked worse than 54.97% of 1801
companies
in the Real Estate industry
Industry Median: 1.72
vs TPE:2540: 1.17
JSL Construction & Development Co (TPE:2540) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
JSL Construction & Development Co Return-on-Tangible-Asset Related Terms
JSL Construction & Development Co Return-on-Tangible-Asset 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 Return-on-Tangible-Asset Chart
TPE:2540 vs CBRE, BEKE, JLL: Return-on-Tangible-Asset Comparison
For the Real Estate Services subindustry, JSL Construction & Development Co's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 Return-on-Tangible-Asset vs Real Estate Industry
For the Real Estate industry and Real Estate sector, JSL Construction & Development Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where JSL Construction & Development Co's Return-on-Tangible-Asset 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is four times the quarterly (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 0.09% mean?
JSL Construction & Development Co (TPE:2540) has a Return-on-Tangible-Asset of 0.09% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on JSL Construction & Development Co and its competitors. This is 96% below median its historical median of 2.29. Over the past decade, JSL Construction & Development Co's Return-on-Tangible-Asset has ranged from 0.18 to 6.36. According to the industry distribution chart, JSL Construction & Development Co ranks #990 out of 1801 companies in the Real Estate industry, placing it in the top 55%.
Is JSL Construction & Development Co's Return-on-Tangible-Asset too high?
JSL Construction & Development Co's current Return-on-Tangible-Asset of 0.09% is 96% below median its 10-year median of 2.29. Over the past 10 years, this metric has ranged from a low of 0.18 to a high of 6.36. The Real Estate industry median Return-on-Tangible-Asset is 1.72. JSL Construction & Development Co's value of 0.09% is 94.8% below this industry median. Based on the distribution chart, JSL Construction & Development Co ranks #990 out of 1801 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 Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JSL Construction & Development Co's Return-on-Tangible-Asset compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, JSL Construction & Development Co ranks #990 out of 1801 companies for Return-on-Tangible-Asset. This places JSL Construction & Development Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 1.72. JSL Construction & Development Co's value of 0.09% is 94.8% below this benchmark. Historically, JSL Construction & Development Co's own Return-on-Tangible-Asset has ranged from 0.18 to 6.36 over the past decade. While the company's 10-year median is 2.29 vs. the industry median of 1.72, JSL Construction & Development Co has consistently been below 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 Return-on-Tangible-Asset for a Real Estate company?
The median Return-on-Tangible-Asset among Real Estate companies is 1.72, based on 1,801 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. JSL Construction & Development Co's current Return-on-Tangible-Asset of 0.09% is 94.8% 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on JSL Construction & Development Co and its competitors. For the Real Estate industry, the median Return-on-Tangible-Asset is 1.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSL Construction & Development Co's current Return-on-Tangible-Asset is 0.09%, which is 96% below median its own 10-year median of 2.29. 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$61.16, compared to a current price of NT$58.90 — trading 3.7% below its estimated fair value. The current Return-on-Tangible-Asset is 0.09%, which is 96% below median its 10-year median of 2.29 and 94.8% below the Real Estate industry median of 1.72. 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 Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current Return-on-Tangible-Asset is 0.09% 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$58.90 is trading 3.7% below its estimated GF Value™ of NT$61.16.
GuruFocus considers JSL Construction & Development Co to be Fairly Valued.
Key valuation signals for TPE:2540:
Return-on-Tangible-Asset: 0.09% (96% below median its 10-year median of 2.29)
GF Value™: NT$61.16 vs. price of NT$58.90 (3.7% below fair value)
Industry Position: 94.8% below the Real Estate median (#990 of 1801)
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 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
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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