JSL Construction & Development Co (TPE:2540) 3-Year ROIIC % : 1.13% (As of Dec. 2025) — 44% Below Median

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TPE:2540 JSL Construction & Development Co Ltd TPE:2540
85 GF Score
Price NT$53.70
GF Value NT$60.96
Valuation Modestly Undervalued
! 15 Warning Signs
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What is JSL Construction & Development Co 3-Year ROIIC %?

JSL Construction & Development Co TPE:2540 -0.56% 85 3-Year ROIIC % is 1.13 as of Dec. 2025, which is 44% below its 10-year median of 2.03. GuruFocus rates TPE:2540 with a GF Score™ of 85/100 and a GF Value™ of NT$60.96 (Modestly Undervalued). The stock has 15 warning signs investors should review. Among 1,661 Real Estate companies, JSL Construction & Development Co ranks worse than 54.73% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. JSL Construction & Development Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 1.13%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for JSL Construction & Development Co's 3-Year ROIIC % or its related term are showing as below:

TPE:2540's 3-Year ROIIC % is ranked worse than
54.73% of 1661 companies
in the Real Estate industry
Industry Median: 2.41 vs TPE:2540: 1.13

JSL Construction & Development Co  (TPE:2540) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


JSL Construction & Development Co 3-Year ROIIC % Related Terms


JSL Construction & Development Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for JSL Construction & Development Co's 3-Year ROIIC % 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 3-Year ROIIC % Chart

JSL Construction & Development Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.94 2.37 5.41 3.02 1.13

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
3-Year ROIIC % 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 3.02 0.00 0.00 0.00 1.13

TPE:2540 vs CBRE, BEKE, JLL: 3-Year ROIIC % Comparison

For the Real Estate Services subindustry, JSL Construction & Development Co's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 3-Year ROIIC % vs Real Estate Industry

For the Real Estate industry and Real Estate sector, JSL Construction & Development Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where JSL Construction & Development Co's 3-Year ROIIC % falls into.


TPE:2540
85GF Score
JSL Construction & Development Co Ltd TPE:2540
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JSL Construction & Development Co 3-Year ROIIC % Calculation

JSL Construction & Development Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 826.5304413 (Dec. 2025) - 539.5600044 (Dec. 2022) )/( 46580.256 (Dec. 2025) - 21200.767 (Dec. 2022) )
=286.9704369/25379.489
=1.13%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 1.13 mean?
JSL Construction & Development Co (TPE:2540) has a 3-Year ROIIC % of 1.13 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on JSL Construction & Development Co and its competitors. This is 44% below median its historical median of 2.03. According to the industry distribution chart, JSL Construction & Development Co ranks #909 out of 1661 companies in the Real Estate industry, placing it in the top 54.7%.
Is JSL Construction & Development Co's 3-Year ROIIC % too high?
JSL Construction & Development Co's current 3-Year ROIIC % of 1.13 is 44% below median its 10-year median of 2.03. The Real Estate industry median 3-Year ROIIC % is 2.41. JSL Construction & Development Co's value of 1.13 is 53.1% below this industry median. Based on the distribution chart, JSL Construction & Development Co ranks #909 out of 1661 companies in the Real Estate industry, which is below the industry midpoint. Overall, JSL Construction & Development Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does JSL Construction & Development Co's 3-Year ROIIC % compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, JSL Construction & Development Co ranks #909 out of 1661 companies for 3-Year ROIIC %. This places JSL Construction & Development Co in the lower half of its industry. The industry median 3-Year ROIIC % is 2.41. JSL Construction & Development Co's value of 1.13 is 53.1% below this benchmark. While the company's 10-year median is 2.03 vs. the industry median of 2.41, 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 3-Year ROIIC % for a Real Estate company?
The median 3-Year ROIIC % among Real Estate companies is 2.41, based on 1,661 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. JSL Construction & Development Co's current 3-Year ROIIC % of 1.13 is 53.1% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on JSL Construction & Development Co and its competitors. For the Real Estate industry, the median 3-Year ROIIC % is 2.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSL Construction & Development Co's current 3-Year ROIIC % is 1.13, which is 44% below median its own 10-year median of 2.03. 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$60.96, compared to a current price of NT$53.70 — trading 11.9% below its estimated fair value. The current 3-Year ROIIC % is 1.13, which is 44% below median its 10-year median of 2.03 and 53.1% below the Real Estate industry median of 2.41. JSL Construction & Development Co's overall GF Score™ is 85/100 with 15 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For JSL Construction & Development Co (TPE:2540), the current 3-Year ROIIC % is 1.13 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$53.70 is trading 11.9% below its estimated GF Value™ of NT$60.96. GuruFocus considers JSL Construction & Development Co to be Modestly Undervalued.

Key valuation signals for TPE:2540:

  • 3-Year ROIIC %: 1.13 (44% below median its 10-year median of 2.03)
  • GF Value™: NT$60.96 vs. price of NT$53.70 (11.9% below fair value)
  • GF Score™: 85/100 with 15 warning signs
  • Industry Position: 53.1% below the Real Estate median (#909 of 1661)

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.
85GF Score

Get the complete analysis for TPE:2540

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

NT$53.70
Price
NT$60.96
GF Value