JSL Construction & Development Co (TPE:2540) ROE %: 0.34% (As of Dec. 2025) — 95% Below Median


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

JSL Construction & Development Co TPE:2540 -2.40% 84 ROE % is 0.34% as of Dec. 2025, which is 95% below its 10-year median of 6.92. GuruFocus rates TPE:2540 with a GF Score™ of 84/100 and a GF Value™ of NT$60.29 (Modestly Undervalued). The stock has 14 warning signs investors should review. Among 1,732 Real Estate companies, JSL Construction & Development Co ranks better than 50.75% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. JSL Construction & Development Co's annualized net income for the quarter that ended in Dec. 2025 was NT$56 Mil. JSL Construction & Development Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$16,420 Mil. Therefore, JSL Construction & Development Co's annualized ROE % for the quarter that ended in Dec. 2025 was 0.34%.

The historical rank and industry rank for JSL Construction & Development Co's ROE % or its related term are showing as below:

TPE:2540' s ROE % 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 ROE % was 19.99%. The lowest was 0.45%. And the median was 6.92%.

TPE:2540's ROE % is ranked better than
50.75% of 1732 companies
in the Real Estate industry
Industry Median: 3.97 vs TPE:2540: 4.13

JSL Construction & Development Co  (TPE:2540) 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
=55.684/16419.8375
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(55.684 / 7408.356)*(7408.356 / 58682.656)*(58682.656 / 16419.8375)
=Net Margin %*Asset Turnover*Equity Multiplier
=0.75 %*0.1262*3.5739
=ROA %*Equity Multiplier
=0.09 %*3.5739
=0.34 %

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
=55.684/16419.8375
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (55.684 / 216.344) * (216.344 / 330.208) * (330.208 / 7408.356) * (7408.356 / 58682.656) * (58682.656 / 16419.8375)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.2574 * 0.6552 * 4.46 % * 0.1262 * 3.5739
=0.34 %

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. 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.


JSL Construction & Development Co ROE % Related Terms


JSL Construction & Development Co ROE % Historical Data

* Premium members only.

The historical data trend for JSL Construction & Development 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.

JSL Construction & Development Co ROE % Chart

JSL Construction & Development 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 19.64 7.18 19.99 17.95 4.49

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
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 9.91 1.71 14.69 -0.89 0.34

TPE:2540 vs CBRE, BEKE: ROE % Comparison

For the Real Estate Services subindustry, JSL Construction & Development 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.


JSL Construction & Development Co ROE % vs Real Estate Industry

For the Real Estate industry and Real Estate sector, JSL Construction & Development Co's ROE % distribution charts can be found below:

* The bar in red indicates where JSL Construction & Development Co's ROE % falls into.


TPE:2540
84GF Score
JSL Construction & Development Co Ltd TPE:2540
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JSL Construction & Development Co ROE % Calculation

JSL Construction & Development 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 )
=644.19/( (12255.768+16426.798)/ 2 )
=644.19/14341.283
=4.49 %

JSL Construction & Development 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: Sep. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=55.684/( (16412.877+16426.798)/ 2 )
=55.684/16419.8375
=0.34 %

* 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 four times the quarterly (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 0.34% mean?
JSL Construction & Development Co (TPE:2540) has a ROE % of 0.34% 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 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 ROE % has ranged from 0.45 to 19.99. According to the industry distribution chart, JSL Construction & Development Co ranks #853 out of 1732 companies in the Real Estate industry, placing it in the top 49.2%.
Is JSL Construction & Development Co's ROE % too high?
JSL Construction & Development Co's current ROE % 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 ROE % is 3.97. JSL Construction & Development Co's value of 0.34% is 91.4% below this industry median. Based on the distribution chart, JSL Construction & Development Co ranks #853 out of 1732 companies in the Real Estate industry, which is above 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 ROE % compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, JSL Construction & Development Co ranks #853 out of 1732 companies for ROE %. This puts JSL Construction & Development Co in the upper half of its industry. The industry median ROE % is 3.97. JSL Construction & Development Co's value of 0.34% is 91.4% below this benchmark. Historically, JSL Construction & Development Co's own ROE % 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 3.97, 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 ROE % for a Real Estate company?
The median ROE % among Real Estate companies is 3.97, based on 1,732 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. JSL Construction & Development Co's current ROE % of 0.34% is 91.4% 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 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 JSL Construction & Development Co and its competitors. For the Real Estate industry, the median ROE % is 3.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSL Construction & Development Co's current ROE % 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$60.29, compared to a current price of NT$52.90 — trading 12.3% below its estimated fair value. The current ROE % is 0.34%, which is 95% below median its 10-year median of 6.92 and 91.4% below the Real Estate industry median of 3.97. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current ROE % 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$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:

  • ROE %: 0.34% (95% below median its 10-year median of 6.92)
  • GF Value™: NT$60.29 vs. price of NT$52.90 (12.3% below fair value)
  • GF Score™: 84/100 with 14 warning signs
  • Industry Position: 91.4% below the Real Estate median (#853 of 1732)

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

ROE % 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