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Jing-Jan Retail Business CoROCO:2942 79 ROA % is 3.99% as of Dec. 2025, which is 13% above its 10-year median of 3.54. GuruFocus rates ROCO:2942 with a GF Score™ of 79/100 and a GF Value™ of NT$39.96 (Fairly Valued). The stock has 9 warning signs investors should review. Among 1,134 Retail - Cyclical companies, Jing-Jan Retail Business Co ranks better than 59.26% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Jing-Jan Retail Business Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$196 Mil.
Jing-Jan Retail Business Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$4,917 Mil. Therefore, Jing-Jan Retail Business Co's annualized ROA % for the quarter that ended in Dec. 2025 was 3.99%.
The historical rank and industry rank for Jing-Jan Retail Business Co's ROA % or its related term are showing as below:
ROCO:2942'
s ROA % Range Over the Past 10 Years
Min: 0.74 Med: 3.54 Max: 10.17
Current: 3.91
During the past 12 years, Jing-Jan Retail Business Co's highest ROA % was 10.17%. The lowest was 0.74%. And the median was 3.54%.
ROCO:2942's ROA % is ranked better than 59.26% of 1134
companies
in the Retail - Cyclical industry
Industry Median: 2.73
vs ROCO:2942: 3.91
Jing-Jan Retail Business Co (ROCO:2942) ROA % Explanation
ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A banks ROA % is typically well under 2%.
Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:
Note:
The Net Income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) revenue 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.
Be Aware
Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % 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 ROA % may indicate vulnerability in the durability of the competitive advantage.
E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.
* 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 Department Stores subindustry, Jing-Jan Retail Business Co's ROA %, along with its competitors' market caps and ROA % 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 ROA % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Jing-Jan Retail Business Co's ROA % distribution charts can be found below:
* The bar in red indicates where Jing-Jan Retail Business Co's ROA % 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 ROA %, the net income of the last fiscal year and the average total assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is two times the semi-annual (Dec. 2025) net income data.
ROA % is displayed in the 30-year financial page.
Jing-Jan Retail Business Co (ROCO:2942) has a ROA % of 3.99% as of Dec. 2025. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Jing-Jan Retail Business Co and its competitors. This is 13% above median its historical median of 3.54. Over the past decade, Jing-Jan Retail Business Co's ROA % has ranged from 0.74 to 10.17. According to the industry distribution chart, Jing-Jan Retail Business Co ranks #462 out of 1134 companies in the Retail - Cyclical industry, placing it in the top 40.7%.
Is Jing-Jan Retail Business Co's ROA % too high?
Jing-Jan Retail Business Co's current ROA % of 3.99% is 13% above median its 10-year median of 3.54. Over the past 10 years, this metric has ranged from a low of 0.74 to a high of 10.17. The Retail - Cyclical industry median ROA % is 2.73. Jing-Jan Retail Business Co's value of 3.99% is 46.2% above this industry median. Based on the distribution chart, Jing-Jan Retail Business Co ranks #462 out of 1134 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Jing-Jan Retail Business Co has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jing-Jan Retail Business Co's ROA % compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Jing-Jan Retail Business Co ranks #462 out of 1134 companies for ROA %. This puts Jing-Jan Retail Business Co in the upper half of its industry. The industry median ROA % is 2.73. Jing-Jan Retail Business Co's value of 3.99% is 46.2% above this benchmark. Historically, Jing-Jan Retail Business Co's own ROA % has ranged from 0.74 to 10.17 over the past decade. While the company's 10-year median is 3.54 vs. the industry median of 2.73, 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 ROA % for a Retail - Cyclical company?
The median ROA % among Retail - Cyclical companies is 2.73, based on 1,134 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Jing-Jan Retail Business Co's current ROA % of 3.99% is 46.2% 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Jing-Jan Retail Business Co and its competitors. For the Retail - Cyclical industry, the median ROA % is 2.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jing-Jan Retail Business Co's current ROA % is 3.99%, which is 13% above median its own 10-year median of 3.54. 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 Fairly Valued. The stock's GF Value™ is NT$39.96, compared to a current price of NT$39.40 — trading 1.4% below its estimated fair value. The current ROA % is 3.99%, which is 13% above median its 10-year median of 3.54 and 46.2% above the Retail - Cyclical industry median of 2.73. Jing-Jan Retail Business Co's overall GF Score™ is 79/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROA % calculated?
ROA % is calculated from a company's financial statements. For Jing-Jan Retail Business Co (ROCO:2942), the current ROA % is 3.99% 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 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$39.40 is trading 1.4% below its estimated GF Value™ of NT$39.96.
GuruFocus considers Jing-Jan Retail Business Co to be Fairly Valued.
Key valuation signals for ROCO:2942:
ROA %: 3.99% (13% above median its 10-year median of 3.54)
GF Value™: NT$39.96 vs. price of NT$39.40 (1.4% below fair value)
Industry Position: 46.2% above the Retail - Cyclical median (#462 of 1134)
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 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.
79GF Score
Get the complete analysis for ROCO:2942
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