JSL Construction & Development Co., Ltd.

JSL Construction & Development Co., Ltd.

TTWSE:2540
45.50
TWD
-0.45
(-0.98%)
-0.01EPS
51.12BMarket Cap
JSL Construction & Development Co., Ltd.
TWSE:2540
(Taiwan Stock Exchange)

Recent

price

45.50

P/E

ratio

- -

div

yld

- -

ROIC.AI

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
TTM
TWD
0.36
0.27
0.09
3.67
2
1.05
1.45
1.26
2.32
2.77
5.97
7.73
5.91
9.95
12.88
12.11
9.06
Revenue per Share
-0.48
-0.4
-0.42
1.45
0.13
0.27
0.33
0.02
0.23
0.25
1.13
1.58
0.56
1.85
2.2
0.69
-0.01
Basic EPS, GAAP
-0.08
-0.21
-0.35
-2.69
-2.7
-3.32
-2.62
-0.82
-0.54
-0.2
-0.66
-2.15
-5.21
-4.1
-5.6
-8.8
-8.12
Free Cash Flow per Basic Share
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
0.71
0.53
0.72
0.72
- -
Dividend per Share
1.44
1.04
0.62
2.89
4.45
4.72
5.05
5.07
5.2
5.45
6.58
7.82
7.81
10.49
13.94
17.39
11.4
Book Value per Share
1.44
1.04
0.62
2.89
4.45
4.72
5.05
5.07
5.2
5.45
6.58
7.82
7.8
10.49
13.94
17.38
11.39
Tangible Book Value per Share
39
39
39
138
575
800
800
800
800
800
800
715
801
814
867
934
921
Basic Weighted Avg Shares
14
10
4
507
1,150
838
1,158
1,006
1,860
2,221
4,778
5,521
4,734
8,103
11,158
11,304
8,344
Sales/Revenue/Turnover
-105.16
-115.51
-339.97
41.21
8.32
33.91
37.97
16.23
17.67
19.26
27.38
30.03
15.46
28.91
22.59
9.04
3.01
Operating Margin (%)
2
1
1
1
2
2
5
5
6
36
59
58
46
57
101
133
130
Depreciation Expense
-18
-15
-16
200
77
215
260
18
185
203
906
1,132
445
1,508
1,903
644
-8
Net Income, GAAP
- -
- -
- -
- -
0.79
14.51
22.39
76.64
22.77
29.42
23.93
25.03
26.26
23.91
26.8
19.09
- -
Effective Tax Rate (%)
-133.64
-147.2
-449.97
39.44
6.7
25.61
22.49
1.81
9.94
9.12
18.96
20.5
9.39
18.61
17.05
5.7
-0.09
Profit Margin (%)
-12
-26
-45
511
3,117
3,197
3,784
4,032
3,127
4,004
5,091
5,525
5,799
8,121
10,922
16,153
9,916
Working Capital
- -
- -
- -
- -
602
1,281
1,781
2,103
998
2,202
2,508
2,491
3,090
2,727
2,979
5,534
5,461
LT Debt
59
44
24
1,538
3,565
3,779
4,040
4,058
4,161
4,364
5,270
6,256
6,136
8,948
12,256
16,427
10,773
Total Equity
- -
- -
- -
23.18
3.02
4.37
4.24
0.38
2.41
2.64
7.75
8.01
2.7
6.98
5.88
1.95
- -
Return on Invested Capital (%)
- -
- -
- -
23.24
3.14
4.49
4.29
0.42
2.61
2.83
8.16
8.3
3.27
7.48
7.16
2.67
- -
Return on Capital (%)
-28.52
-31.85
-50.98
25.62
3.02
5.85
6.66
0.45
4.5
4.75
18.81
19.64
7.18
19.99
17.95
4.49
-0.06
Return on Common Equity (%)

Capital Structure

TWD

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
ST Debt
26,038
27,148
27,791
LT Borrowings
5,167
5,149
5,109
LT Finance Leases
367
364
353
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
945
945
945
Market Capitalization
46,960
45,354
51,118

Working Capital

TWD

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
Total Current Assets
54,428
56,034
56,803
Cash, Cash Equivalents & STI
9,533
8,512
8,356
Accounts Receivable, Net
1,242
1,311
1,040
Inventories
40,686
42,811
43,834
Total Current Liabilities
38,276
40,380
46,888
Payables & Accruals
- -
- -
- -
ST Debt
26,038
27,148
27,791
Deferred Revenue
- -
- -
- -

Growth Rates

TWD

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
16.91%
26.72%
34.03%
Free Cash Flow
50.1%
91.8%
69.34%
Net Income, GAAP
136.59%
32.67%
-66.15%
Sales/Revenue/Turnover
35.59%
22.3%
1.31%
Total Cash Common Dividend
- -
- -
8%

Quarterly Revenue

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
2,329
2,622
2,551
3,656
11,158
2025
2,124
4,578
2,749
1,852
11,304
2026
1,724
2,019
- -
- -
- -

Quarterly Earnings Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
0.71
0.63
0.52
0.34
2.2
2025
0.07
0.64
-0.04
0.01
0.69
2026
-0.01
0.03
- -
- -
- -

Quarterly Dividends Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
- -
- -
- -
0.72
2025
- -
- -
- -
- -
0.72
2026
- -
- -
- -
- -
- -
Business
JSL Construction & Development Co., Ltd. operates as a real estate agent, developer and constructor primarily in Taiwan and Asia. The company engages in real estate selling agency, construction, and development; public housing construction; development, lease, rent and sale of residential and commercial buildings; investment, operation, commission, trade, lease, rent and sale of real estate properties; trading of building materials; civil construction engineering projects; hotel rental and leasing; IT software and third-party payment services; international trade and land development; interior decoration design and contractor services; construction equipment and building material businesses; trading of construction machinery; manufacture of baked food; wholesale and retail of food and beverage; investment in public construction; and property management services. Founded in 1986 and headquartered in Taipei City, Taiwan, it was formerly known as Kim Shangchang Development Co., Ltd. and changed its name in July 2013. Recent developments include a strategic shift to construction-led operations with self-developed project completions exceeding NT$200 billion annually from 2026 through 2029; multiple stock splits in 2024 and 2025 to expand capital to approximately NT$94.4 billion; board approval for NT$1.46 billion land acquisition in Kaohsiung's Gushan District; partnerships with Jaysanlyn Construction and Epoque to win bids including the New Taipei Circular Line Shizhang Station project; and a joint venture with Macro Group for Taiwan's largest MRT development at Shizhang Station and South Depot, valued at nearly NT$985 billion in investment with total sales over NT$2,000 billion.