Jing-Jan Retail Business Co (ROCO:2942) ROE %: 15.27% (As of Dec. 2025) — 15% Below Median

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ROCO:2942 Jing-Jan Retail Business Co Ltd ROCO:2942
79 GF Score
Price NT$39.40
GF Value NT$39.96
Valuation Fairly Valued
! 9 Warning Signs
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What is Jing-Jan Retail Business Co ROE %?

Jing-Jan Retail Business Co ROCO:2942 79 ROE % is 15.27% as of Dec. 2025, which is 15% below its 10-year median of 18.06. 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 1,097 Retail - Cyclical companies, Jing-Jan Retail Business Co ranks better than 74.38% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Jing-Jan Retail Business Co's annualized net income for the quarter that ended in Dec. 2025 was NT$196 Mil. Jing-Jan Retail Business Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$1,285 Mil. Therefore, Jing-Jan Retail Business Co's annualized ROE % for the quarter that ended in Dec. 2025 was 15.27%.

The historical rank and industry rank for Jing-Jan Retail Business Co's ROE % or its related term are showing as below:

ROCO:2942' s ROE % Range Over the Past 10 Years
Min: 5.16   Med: 18.06   Max: 28.04
Current: 15.66

During the past 12 years, Jing-Jan Retail Business Co's highest ROE % was 28.04%. The lowest was 5.16%. And the median was 18.06%.

ROCO:2942's ROE % is ranked better than
74.38% of 1097 companies
in the Retail - Cyclical industry
Industry Median: 6.49 vs ROCO:2942: 15.66

Jing-Jan Retail Business Co  (ROCO:2942) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=196.192/1284.873
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(196.192 / 1369.794)*(1369.794 / 4916.6755)*(4916.6755 / 1284.873)
=Net Margin %*Asset Turnover*Equity Multiplier
=14.32 %*0.2786*3.8266
=ROA %*Equity Multiplier
=3.99 %*3.8266
=15.27 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=196.192/1284.873
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (196.192 / 248.73) * (248.73 / 293.826) * (293.826 / 1369.794) * (1369.794 / 4916.6755) * (4916.6755 / 1284.873)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7888 * 0.8465 * 21.45 % * 0.2786 * 3.8266
=15.27 %

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. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % 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 ROE %s can be extremely high.


Jing-Jan Retail Business Co ROE % Related Terms


Jing-Jan Retail Business Co ROE % Historical Data

* Premium members only.

The historical data trend for Jing-Jan Retail Business Co's ROE % 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.

Jing-Jan Retail Business Co ROE % Chart

Jing-Jan Retail Business Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.16 10.67 18.58 15.70 15.47

Jing-Jan Retail Business Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROE % 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 19.48 16.02 16.41 16.26 15.27

ROCO:2942 vs DDS, M: ROE % Comparison

For the Department Stores subindustry, Jing-Jan Retail Business Co's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Jing-Jan Retail Business Co's ROE % distribution charts can be found below:

* The bar in red indicates where Jing-Jan Retail Business Co's ROE % falls into.


ROCO:2942
79GF Score
Jing-Jan Retail Business Co Ltd ROCO:2942
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jing-Jan Retail Business Co ROE % Calculation

Jing-Jan Retail Business Co's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=198.297/( (1228.919+1333.921)/ 2 )
=198.297/1281.42
=15.47 %

Jing-Jan Retail Business Co's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Jun. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=196.192/( (1235.825+1333.921)/ 2 )
=196.192/1284.873
=15.27 %

* 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 ROE %, the net income of the last fiscal year and the average total shareholder equity 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. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 15.27% mean?
Jing-Jan Retail Business Co (ROCO:2942) has a ROE % of 15.27% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Jing-Jan Retail Business Co and its competitors. This is 15% below median its historical median of 18.06. Over the past decade, Jing-Jan Retail Business Co's ROE % has ranged from 5.16 to 28.04. According to the industry distribution chart, Jing-Jan Retail Business Co ranks #281 out of 1097 companies in the Retail - Cyclical industry, placing it in the top 25.6%.
Is Jing-Jan Retail Business Co's ROE % too high?
Jing-Jan Retail Business Co's current ROE % of 15.27% is 15% below median its 10-year median of 18.06. Over the past 10 years, this metric has ranged from a low of 5.16 to a high of 28.04. The Retail - Cyclical industry median ROE % is 6.49. Jing-Jan Retail Business Co's value of 15.27% is 135.3% above this industry median. Based on the distribution chart, Jing-Jan Retail Business Co ranks #281 out of 1097 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 ROE % compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Jing-Jan Retail Business Co ranks #281 out of 1097 companies for ROE %. This puts Jing-Jan Retail Business Co in the upper half of its industry. The industry median ROE % is 6.49. Jing-Jan Retail Business Co's value of 15.27% is 135.3% above this benchmark. Historically, Jing-Jan Retail Business Co's own ROE % has ranged from 5.16 to 28.04 over the past decade. While the company's 10-year median is 18.06 vs. the industry median of 6.49, 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 ROE % for a Retail - Cyclical company?
The median ROE % among Retail - Cyclical companies is 6.49, based on 1,097 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Jing-Jan Retail Business Co's current ROE % of 15.27% is 135.3% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Jing-Jan Retail Business Co and its competitors. For the Retail - Cyclical industry, the median ROE % is 6.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jing-Jan Retail Business Co's current ROE % is 15.27%, which is 15% below median its own 10-year median of 18.06. 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 ROE % is 15.27%, which is 15% below median its 10-year median of 18.06 and 135.3% above the Retail - Cyclical industry median of 6.49. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Jing-Jan Retail Business Co (ROCO:2942), the current ROE % is 15.27% 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:

  • ROE %: 15.27% (15% below median its 10-year median of 18.06)
  • GF Value™: NT$39.96 vs. price of NT$39.40 (1.4% below fair value)
  • GF Score™: 79/100 with 9 warning signs
  • Industry Position: 135.3% above the Retail - Cyclical median (#281 of 1097)

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 Business Description

Address No.1, Section 1, Chengde Road, Datong District, Taipei, TWN
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

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

NT$39.40
Price
NT$39.96
GF Value