JSL Construction & Development Co., Ltd.

JSL Construction & Development Co., Ltd.

TTWSE:2540
45.50
TWD
-0.45
(-0.98%)
-0.01EPS
51.12BMarket Cap

Total Valuation

TWD

As of June 30, 2026, JSL Construction & Development Co., Ltd. carries a market capitalization of 51.12B, placing it among publicly traded companies globally. Its enterprise value stands at 76.01B, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

Market Cap51.12B
Enterprise Value76.01B

Share Statistics

As of June 30, 2026, JSL Construction & Development Co., Ltd. has 944.87M shares outstanding.

Shares Outstanding944.87M

Valuation Ratios

These figures are as of June 30, 2026. The price-to-sales ratio is 5.97, and the price-to-book ratio stands at 4.75.

PS Ratio5.97
PB Ratio4.75
P/TBV Ratio4.75
P/FCF Ratio-7.02
P/OCF Ratio-6.67

Enterprise Valuation

As of June 30, 2026, JSL Construction & Development Co., Ltd. trades at an EV/EBITDA multiple of 215.80 - the valuation measure that neutralizes differences in capital structure, tax rates, and depreciation policy, making it the standard yardstick for comparing companies across an industry. The EV/Sales ratio of 9.11 reflects the premium investors pay for the company's revenue stream, a useful check when earnings are depressed or negative. Its EV/EBIT multiple of 341.71 values the business against core operating earnings after depreciation, a stricter test than EV/EBITDA for capital-intensive businesses. These enterprise value multiples are built on an enterprise value of 76.01B versus a market cap of 51.12B, with the gap driven by net debt and cash on the balance sheet.

EV / Sales9.11
EV / EBITDA215.80
EV / EBIT341.71

Financial Position

As of June 30, 2026, JSL Construction & Development Co., Ltd. maintains a current ratio of 1.21, meaning it holds 1.2x the short-term assets needed to cover near-term liabilities. The debt-to-equity ratio is 308.68, indicating elevated leverage, while an interest coverage ratio of 0.67 demonstrates limited ability to service its debt obligations.

Current Ratio1.21
Quick Ratio0.18
Debt / Equity308.68
Debt / EBITDA94.40
Interest Coverage0.67

Financial Efficiency

TWD

Over the twelve months ended June 30, 2026, JSL Construction & Development Co., Ltd. posted a negative return on equity (ROE) of -0.06, meaning shareholder capital produced losses rather than profits. Return on assets (ROA) is negative at -0.01, reflecting losses generated across the asset base. The company generates approximately 90.70M in revenue per employee across its workforce of 92.00, a quick read on workforce productivity versus industry peers. Inventory turnover of 0.18 indicates how many times JSL Construction & Development Co., Ltd. sells and replaces its inventory over a year, a key working capital efficiency ratio.

Return on Equity (ROE)-0.06
Return on Assets (ROA)-0.01
Revenue Per Employee90.70M
Employee Count92.00
Inventory Turnover0.18

Taxes

TWD

Over the twelve months ended June 30, 2026, JSL Construction & Development Co., Ltd. recorded an income tax benefit of -11.17M rather than an expense, typically from losses, carryforwards, or the release of a tax provision. The company reported a pretax loss of -18.88M and -7.71M in bottom-line net income, so the effective tax rate carries little signal until profitability returns.

Income Tax-11.17M

Stock Price Statistics

TWD

As of the close on October 22, 2026, JSL Construction & Development Co., Ltd.'s stock has declined approximately 12.50% over the past 52 weeks. The 50-day moving average sits at 47.85, while the 200-day moving average is 50.52.

52-Week Price Change-12.50%
50-Day Moving Average47.85
200-Day Moving Average50.52

Income Statement

TWD

Over the twelve months ended June 30, 2026, JSL Construction & Development Co., Ltd. generated 8.34B in revenue and converted that into -7.71M in net income, yielding earnings per share of -0.01. EBITDA reached 352.24M, while operating income came in at 251.56M.

Revenue8.34B
Gross Profit1.38B
Operating Income251.56M
Pretax Income-18.88M
Net Income-7.71M
EBITDA352.24M
EBIT222.45M
Earnings Per Share (EPS)-0.01

Balance Sheet

TWD

As of June 30, 2026, JSL Construction & Development Co., Ltd. holds 8.36B in cash and equivalents against 33.25B in total debt, resulting in a net debt position of 29.66B. Total book value stands at 10.77B, with working capital of 9.92B providing operational flexibility.

Cash & Cash Equivalents8.36B
Total Debt33.25B
Net Debt29.66B
Equity (Book Value)10.77B
Book Value Per Share11.40
Working Capital9.92B

Cash Flow

TWD

JSL Construction & Development Co., Ltd. produced -7.47B in operating cash flow over the twelve months ended June 30, 2026. After subtracting -11.18M in capital expenditures, free cash flow totaled -7.48B - equivalent to -8.12 per share.

Operating Cash Flow-7.47B
Capital Expenditures-11.18M
Free Cash Flow-7.48B
FCF Per Share-8.12

Margins

Over the twelve months ended June 30, 2026, JSL Construction & Development Co., Ltd. posted a gross margin of 16.49, reflecting its pricing power and cost economics. The operating margin of 3.01 and net profit margin of -0.09 provide insight into operational efficiency.

Gross Margin16.49
Operating Margin3.01
Pretax Margin-0.23
Profit Margin-0.09
EBITDA Margin4.22

Dividends & Yields

These figures cover the twelve months ended June 30, 2026. Free cash flow yield is negative at -14.25: the business is consuming cash rather than generating it, so any dividend is not covered by free cash flow. Total shareholder yield is negative at -13.70, meaning JSL Construction & Development Co., Ltd. raised more capital through share issuance and new debt than it returned via dividends and buybacks.

Shareholder Yield-13.70
FCF Yield-14.25

Stock Splits

JSL Construction & Development Co., Ltd.'s most recent stock split took place on September 30, 2025 with a 100:143 split ratio.

Last Split Date9/30/2025
Split Ratio100:143

Scores

As of June 30, 2026, JSL Construction & Development Co., Ltd. has an Altman Z-Score of 0.94, below the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.

Altman Z-Score0.94