ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. JSL Construction & Development Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$56 Mil.
JSL Construction & Development Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$58,683 Mil. Therefore, JSL Construction & Development Co's annualized ROA % for the quarter that ended in Dec. 2025 was 0.09%.
TPE:2540'
s ROA % 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 ROA % was 6.36%. The lowest was 0.18%. And the median was 2.29%.
TPE:2540's ROA % is ranked worse than 54.49% of 1804
companies
in the Real Estate industry
Industry Median: 1.7
vs TPE:2540: 1.17
JSL Construction & Development Co (TPE:2540) 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 four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (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.
JSL Construction & Development Co ROA % Related Terms
JSL Construction & Development Co ROA % 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 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.
JSL Construction & Development Co ROA % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, JSL Construction & Development Co's ROA % distribution charts can be found below:
* The bar in red indicates where JSL Construction & Development 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 four times the quarterly (Dec. 2025) net income data.
ROA % is displayed in the 30-year financial page.
JSL Construction & Development Co (TPE:2540) has a ROA % of 0.09% 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 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 ROA % has ranged from 0.18 to 6.36. According to the industry distribution chart, JSL Construction & Development Co ranks #983 out of 1804 companies in the Real Estate industry, placing it in the top 54.5%.
Is JSL Construction & Development Co's ROA % too high?
JSL Construction & Development Co's current ROA % 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 ROA % is 1.70. JSL Construction & Development Co's value of 0.09% is 94.7% below this industry median. Based on the distribution chart, JSL Construction & Development Co ranks #983 out of 1804 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 Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does JSL Construction & Development Co's ROA % compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, JSL Construction & Development Co ranks #983 out of 1804 companies for ROA %. This places JSL Construction & Development Co in the lower half of its industry. The industry median ROA % is 1.70. JSL Construction & Development Co's value of 0.09% is 94.7% below this benchmark. Historically, JSL Construction & Development Co's own ROA % 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 1.70, 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 ROA % for a Real Estate company?
The median ROA % among Real Estate companies is 1.70, based on 1,804 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. JSL Construction & Development Co's current ROA % of 0.09% is 94.7% 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 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 JSL Construction & Development Co and its competitors. For the Real Estate industry, the median ROA % is 1.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSL Construction & Development Co's current ROA % 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 Modestly Undervalued. The stock's GF Value™ is NT$60.29, compared to a current price of NT$52.90 — trading 12.3% below its estimated fair value. The current ROA % is 0.09%, which is 96% below median its 10-year median of 2.29 and 94.7% below the Real Estate industry median of 1.70. JSL Construction & Development Co's overall GF Score™ is 84/100 with 14 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 JSL Construction & Development Co (TPE:2540), the current ROA % 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$52.90 is trading 12.3% below its estimated GF Value™ of NT$60.29.
GuruFocus considers JSL Construction & Development Co to be Modestly Undervalued.
Key valuation signals for TPE:2540:
ROA %: 0.09% (96% below median its 10-year median of 2.29)
GF Value™: NT$60.29 vs. price of NT$52.90 (12.3% below fair value)
Industry Position: 94.7% below the Real Estate median (#983 of 1804)
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
Get the complete analysis for TPE:2540
ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:2540 has been successfully added to your 
