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

TPE:2540 Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May 14, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	51,874	46,960	57,867	35,522	19,371	11,643
Market Cap Growth	-9.36%	-18.85%	62.91%	83.38%	66.37%	13.62%
Enterprise Value	73,884	66,818	77,315	48,761	30,817	19,099
Last Close Price	54.90	49.70	64.99	39.86	24.40	14.33
PE Ratio	79.57	72.90	30.41	23.56	43.57	10.29
PS Ratio	4.59	4.15	5.19	4.38	4.09	2.11
PB Ratio	3.16	2.86	4.72	3.97	3.16	1.86
P/TBV Ratio	3.16	2.86	4.72	3.97	3.16	1.86
EV/Sales Ratio	6.54	5.91	6.93	6.02	6.51	3.46
EV/EBITDA Ratio	64.56	57.99	28.83	-	42.90	11.54
EV/EBIT Ratio	73.08	65.38	29.92	21.46	43.01	11.55
Debt / Equity Ratio	1.92	1.92	1.95	2.05	2.55	1.70
Debt / EBITDA Ratio	27.30	27.30	8.89	7.85	20.42	6.22
Net Debt / Equity Ratio	1.34	1.34	1.33	1.57	2.01	1.29
Net Debt / EBITDA Ratio	19.10	19.10	6.06	-	17.14	4.88
Net Debt / FCF Ratio	-2.68	-2.68	-3.35	-4.20	-2.95	-5.26
Asset Turnover	0.21	0.21	0.27	0.26	0.20	0.31
Inventory Turnover	0.25	0.25	0.27	0.24	0.22	0.29
Quick Ratio	0.32	0.32	0.32	0.33	0.30	0.40
Current Ratio	1.42	1.42	1.33	1.34	1.33	1.48
Return on Equity (ROE)	4.49%	4.49%	17.95%	19.99%	7.18%	19.64%
Return on Assets (ROA)	1.17%	1.17%	3.83%	4.53%	1.88%	5.71%
Return on Invested Capital (ROIC)	2.21%	2.47%	7.35%	8.35%	3.22%	9.57%
Return on Capital Employed (ROCE)	4.60%	4.60%	16.90%	19.30%	7.70%	18.80%
Earnings Yield	1.24%	1.37%	3.29%	4.24%	2.30%	9.72%
FCF Yield	-15.83%	-17.48%	-8.38%	-9.39%	-21.51%	-13.20%
Dividend Yield	1.34%	-	1.10%	-	2.17%	5.22%
Payout Ratio	144.93%	104.77%	32.84%	28.86%	126.94%	-
Buyback Yield / Dilution	-7.71%	-7.71%	-6.93%	-4.98%	-2.21%	0.10%
Total Shareholder Return	-6.28%	-7.71%	-5.83%	-4.98%	-0.04%	5.33%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.