JSL Construction & Development Co., Ltd. (TPE:2540)

TPE:2540 Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	3,196	4,849	3,415	1,689	1,143	1,084
Short-Term Investments	5,160	4,684	4,194	2,621	2,177	1,489
Cash & Short-Term Investments	8,356	9,533	7,609	4,310	3,319	2,573
Cash Growth	-9.88%	25.28%	76.55%	29.83%	28.99%	69.16%
Accounts Receivable	2,634	2,482	2,960	3,527	1,898	2,064
Other Receivables	432.21	323.45	42.23	89.38	87.61	20.11
Receivables	3,066	2,805	3,003	3,617	1,986	2,084
Inventory	44,294	41,161	32,073	22,932	17,632	12,039
Prepaid Expenses	345.72	261.31	700.05	533.98	359.9	292.67
Other Current Assets	741.74	667.63	950.2	499.63	301.5	123.61
Total Current Assets	56,803	54,428	44,334	31,892	23,598	17,113
Property, Plant & Equipment	2,078	2,129	2,268	1,939	1,984	2,000
Long-Term Investments	3,340	2,614	730.34	803	743.19	654.87
Other Intangible Assets	6.07	3.28	2	1.77	1.3	0.18
Long-Term Deferred Tax Assets	129.9	105.42	66.15	64.5	39.4	34.03
Other Long-Term Assets	851.88	1,044	1,334	859.68	744.51	605.11
Total Assets	63,209	60,324	48,735	35,560	27,111	20,407

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	3,468	3,861	4,052	2,997	1,913	1,235
Accrued Expenses	27.26	9.51	12.36	11.28	11.07	9.26
Short-Term Debt	26,856	25,101	19,937	14,071	11,332	6,938
Current Portion of Long-Term Debt	871.52	855.23	874.89	1,488	1,181	1,200
Current Portion of Leases	41.83	53.38	62.57	40.44	29.24	22.59
Current Income Taxes Payable	-	45.6	490.47	377.94	111.24	209.16
Current Unearned Revenue	9,300	7,781	7,115	4,169	2,604	1,503
Other Current Liabilities	6,323	568.89	867.56	614.75	618.1	472.13
Total Current Liabilities	46,888	38,276	33,413	23,770	17,799	11,589
Long-Term Debt	5,109	5,167	2,538	2,317	2,678	2,089
Long-Term Leases	352.8	367.3	440.89	409.85	412.75	402.26
Long-Term Deferred Tax Liabilities	6.35	6.35	6.35	32.76	13.65	13.63
Other Long-Term Liabilities	81.52	81.38	81.37	81.37	71.74	58.41
Total Liabilities	52,437	43,898	36,479	26,611	20,975	14,151

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	9,449	9,449	6,249	3,916	2,661	1,613
Additional Paid-In Capital	495.17	5,579	2,957	2,219	1,299	1,783
Retained Earnings	828.68	1,399	3,050	2,814	2,176	2,860
Total Common Equity	10,773	16,427	12,256	8,948	6,136	6,256
Shareholders' Equity	10,773	16,427	12,256	8,948	6,136	6,256
Total Liabilities & Equity	63,209	60,324	48,735	35,560	27,111	20,407

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	33,231	31,543	23,853	18,327	15,632	10,652
Net Cash (Debt)	-24,875	-22,011	-16,244	-14,017	-12,313	-8,078
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-29.17	-23.57	-18.73	-17.29	-15.94	-10.69
Filing Date Shares Outstanding	877.93	944.87	874.87	822.37	754.33	754.33
Total Common Shares Outstanding	877.93	944.87	874.87	822.37	754.33	754.33
Working Capital	9,916	16,153	10,922	8,121	5,799	5,525
Book Value Per Share	12.27	17.39	14.01	10.88	8.13	8.29
Tangible Book Value	10,767	16,424	12,254	8,946	6,135	6,256
Tangible Book Value Per Share	12.26	17.38	14.01	10.88	8.13	8.29
Land	-	17.7	17.7	17.7	695.94	695.94
Buildings	-	1,110	1,110	794.81	170.62	170.62
Machinery	-	41.5	33.58	26.49	21.6	17.98
Leasehold Improvements	-	41.11	38.47	38.27	38.27	38.27

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 25, 2026

Data Sources Report a data error