JSL Construction & Development Co (TPE:2540) ROCE %: 2.52% (As of Dec. 2025)


TPE:2540 JSL Construction & Development Co Ltd TPE:2540
84 GF Score
Price NT$52.90
GF Value NT$60.29
Valuation Modestly Undervalued
! 15 Warning Signs
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What is JSL Construction & Development Co ROCE %?

JSL Construction & Development Co TPE:2540 -2.40% 84 ROCE % is 2.52% as of Dec. 2025. GuruFocus rates TPE:2540 with a GF Score™ of 84/100 and a GF Value™ of NT$60.29 (Modestly Undervalued). The stock has 15 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. JSL Construction & Development Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 2.52%.

JSL Construction & Development Co  (TPE:2540) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

JSL Construction & Development Co ROCE % Related Terms

JSL Construction & Development Co ROCE % Historical Data

* Premium members only.

The historical data trend for JSL Construction & Development Co's ROCE % can be seen below:

* 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 ROCE % Chart

JSL Construction & Development Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 20.25 9.47 22.86 22.88 7.42

JSL Construction & Development Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
ROCE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 15.45 5.68 19.06 1.29 2.52
TPE:2540
84GF Score
JSL Construction & Development Co Ltd TPE:2540
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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JSL Construction & Development Co ROCE % Calculation

JSL Construction & Development Co's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=1387.308/( ( (48734.777 - 33412.521) + (60324.383 - 38275.613) )/ 2 )
=1387.308/( (15322.256+22048.77)/ 2 )
=1387.308/18685.513
=7.42 %

JSL Construction & Development Co's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=525.924/( ( (57040.929 - 37392.937) + (60324.383 - 38275.613) )/ 2 )
=525.924/( ( 19647.992 + 22048.77 )/ 2 )
=525.924/20848.381
=2.52 %

(1) Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT 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.

Frequently Asked Questions Learn more about ROCE % →
What does a ROCE % of 2.52% mean?
JSL Construction & Development Co (TPE:2540) has a ROCE % of 2.52% as of Dec. 2025.
Is JSL Construction & Development Co's ROCE % too high?
JSL Construction & Development Co's current ROCE % is 2.52%. The Real Estate industry median ROCE % is 4.66. JSL Construction & Development Co's value of 2.52% is 45.9% below this industry median. 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 ROCE % compare to CBRE and BEKE?
JSL Construction & Development Co's ROCE % of 2.52% can be compared against companies in the Real Estate industry. The industry median ROCE % is 4.66. JSL Construction & Development Co's value of 2.52% is 45.9% 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 ROCE % for a Real Estate company?
The median ROCE % among Real Estate companies is 4.66, based on 1,757 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. JSL Construction & Development Co's current ROCE % of 2.52% is 45.9% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Real Estate industry, the median ROCE % is 4.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSL Construction & Development Co's current ROCE % is 2.52%. 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 ROCE % is 2.52% and 45.9% below the Real Estate industry median of 4.66. 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 ROCE % calculated?
ROCE % is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current ROCE % is 2.52% 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:

  • ROCE %: 2.52%
  • GF Value™: NT$60.29 vs. price of NT$52.90 (12.3% below fair value)
  • GF Score™: 84/100 with 15 warning signs
  • Industry Position: 45.9% below the Real Estate median

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

Address No.128 Langjiang Road, 2nd floor, Zhongshan District, Taipei, TWN, 104
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

ROCE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$52.90
Price
NT$60.29
GF Value