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The historical rank and industry rank for JSL Construction & Development Co's Return-on-Tangible-Equity or its related term are showing as below:
TPE:2540'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 0.45 Med: 6.92 Max: 19.99
Current: 4.13
During the past 13 years, JSL Construction & Development Co's highest Return-on-Tangible-Equity was 19.99%. The lowest was 0.45%. And the median was 6.92%.
TPE:2540's Return-on-Tangible-Equity is ranked worse than 50.61% of 1717
companies
in the Real Estate industry
Industry Median: 4.27
vs TPE:2540: 4.13
JSL Construction & Development Co (TPE:2540) Return-on-Tangible-Equity Explanation
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
JSL Construction & Development Co Return-on-Tangible-Equity Related Terms
JSL Construction & Development Co Return-on-Tangible-Equity 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-Equity Chart
TPE:2540 vs CBRE, BEKE, JLL: Return-on-Tangible-Equity Comparison
For the Real Estate Services subindustry, JSL Construction & Development Co's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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-Equity vs Real Estate Industry
For the Real Estate industry and Real Estate sector, JSL Construction & Development Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where JSL Construction & Development Co's Return-on-Tangible-Equity 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity 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.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 0.34% mean?
JSL Construction & Development Co (TPE:2540) has a Return-on-Tangible-Equity of 0.34% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on JSL Construction & Development Co and its competitors. This is 95% below median its historical median of 6.92. Over the past decade, JSL Construction & Development Co's Return-on-Tangible-Equity has ranged from 0.45 to 19.99. According to the industry distribution chart, JSL Construction & Development Co ranks #869 out of 1717 companies in the Real Estate industry, placing it in the top 50.6%.
Is JSL Construction & Development Co's Return-on-Tangible-Equity too high?
JSL Construction & Development Co's current Return-on-Tangible-Equity of 0.34% is 95% below median its 10-year median of 6.92. Over the past 10 years, this metric has ranged from a low of 0.45 to a high of 19.99. The Real Estate industry median Return-on-Tangible-Equity is 4.27. JSL Construction & Development Co's value of 0.34% is 92% below this industry median. Based on the distribution chart, JSL Construction & Development Co ranks #869 out of 1717 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 Return-on-Tangible-Equity compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, JSL Construction & Development Co ranks #869 out of 1717 companies for Return-on-Tangible-Equity. This places JSL Construction & Development Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 4.27. JSL Construction & Development Co's value of 0.34% is 92% below this benchmark. Historically, JSL Construction & Development Co's own Return-on-Tangible-Equity has ranged from 0.45 to 19.99 over the past decade. While the company's 10-year median is 6.92 vs. the industry median of 4.27, 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-Equity for a Real Estate company?
The median Return-on-Tangible-Equity among Real Estate companies is 4.27, based on 1,717 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity 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-Equity of 0.34% is 92% 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on JSL Construction & Development Co and its competitors. For the Real Estate industry, the median Return-on-Tangible-Equity is 4.27 — 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-Equity is 0.34%, which is 95% below median its own 10-year median of 6.92. 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 Return-on-Tangible-Equity is 0.34%, which is 95% below median its 10-year median of 6.92 and 92% below the Real Estate industry median of 4.27. 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 Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current Return-on-Tangible-Equity is 0.34% 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$53.70 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:
Return-on-Tangible-Equity: 0.34% (95% below median its 10-year median of 6.92)
GF Value™: NT$60.73 vs. price of NT$53.70 (11.6% below fair value)
Industry Position: 92% below the Real Estate median (#869 of 1717)
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
Get the complete analysis for TPE:2540
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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