JSL Construction & Development Co., Ltd.(TW:2540)
NT$44.80+1.10 (+2.52%)
TW:2540
JSL Construction & Development Co., Ltd. financials statements
NT$44.80
At close:+1.10 (+2.52%)
JSL Construction & Development Co., Ltd. (2540) Ratios
JSL Construction & Development Co., Ltd. Ratios
TW:2540's free cash flow for Q2 2026 was NT$-891.94M. For the 2026 fiscal year, TW:2540's free cash flow was decreased by NT$-1.92M and operating cash flow was NT$-890.02M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.42 | 1.33 | 1.34 | 1.33 | 1.48 |
| Quick Ratio | 0.36 | 0.38 | 0.39 | 0.36 | 0.45 |
| Cash Ratio | 0.13 | 0.10 | 0.07 | 0.06 | 0.09 |
| Solvency Ratio | 0.02 | 0.05 | 0.06 | 0.02 | 0.08 |
| Operating Cash Flow Ratio | -0.21 | -0.14 | -0.14 | -0.23 | -0.13 |
| Short-Term Operating Cash Flow Coverage | -0.32 | -0.22 | -0.21 | -0.33 | -0.19 |
| Net Current Asset Value | NT$ 10.53B | NT$ 7.86B | NT$ 5.28B | NT$ 2.62B | NT$ 2.96B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.52 | 0.49 | 0.52 | 0.58 | 0.53 |
| Debt-to-Equity Ratio | 1.92 | 1.95 | 2.05 | 2.55 | 1.71 |
| Debt-to-Capital Ratio | 0.66 | 0.66 | 0.67 | 0.72 | 0.63 |
| Long-Term Debt-to-Capital Ratio | 0.24 | 0.17 | 0.21 | 0.30 | 0.25 |
| Financial Leverage Ratio | 3.67 | 3.98 | 3.97 | 4.42 | 3.26 |
| Debt Service Coverage Ratio | 0.05 | 0.12 | 0.12 | 0.06 | 0.16 |
| Interest Coverage Ratio | 1.73 | 5.14 | 5.28 | 3.42 | 9.56 |
| Debt to Market Cap | 0.67 | 0.41 | 0.82 | 1.21 | 1.86 |
| Interest Debt Per Share | 34.45 | 28.05 | 34.10 | 31.30 | 28.82 |
| Net Debt to EBITDA | 17.57 | 6.39 | 6.75 | 15.76 | 5.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.61% | 33.41% | 41.01% | 29.79% | 41.94% |
| EBIT Margin | 12.27% | 27.80% | 29.76% | 18.13% | 30.55% |
| EBITDA Margin | 13.45% | 28.70% | 30.46% | 19.43% | 31.60% |
| Operating Profit Margin | 9.04% | 23.16% | 28.04% | 18.45% | 30.63% |
| Pretax Profit Margin | 7.04% | 23.30% | 24.45% | 12.74% | 27.35% |
| Net Profit Margin | 5.70% | 17.05% | 18.61% | 9.39% | 20.50% |
| Continuous Operations Profit Margin | 5.70% | 17.05% | 18.61% | 9.43% | 20.50% |
| Net Income Per EBT | 80.91% | 73.20% | 76.09% | 73.74% | 74.97% |
| EBT Per EBIT | 77.90% | 100.60% | 87.20% | 69.04% | 89.30% |
| Return on Assets (ROA) | 1.07% | 3.90% | 4.24% | 1.64% | 5.55% |
| Return on Equity (ROE) | 3.92% | 15.53% | 16.85% | 7.25% | 18.10% |
| Return on Capital Employed (ROCE) | 4.64% | 16.86% | 19.27% | 9.38% | 19.18% |
| Return on Invested Capital (ROIC) | 1.72% | 5.22% | 6.31% | 2.95% | 7.47% |
| Return on Tangible Assets | 1.07% | 3.90% | 4.24% | 1.64% | 5.55% |
| Earnings Yield | 1.39% | 3.33% | 6.91% | 3.55% | 20.58% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.16 | 3.75 | 2.27 | 2.44 | 2.65 |
| Payables Turnover | 2.34 | 1.85 | 1.60 | 1.75 | 2.75 |
| Inventory Turnover | 0.22 | 0.23 | 0.21 | 0.19 | 0.27 |
| Fixed Asset Turnover | 5.31 | 4.92 | 4.18 | 2.39 | 2.76 |
| Asset Turnover | 0.19 | 0.23 | 0.23 | 0.17 | 0.27 |
| Working Capital Turnover Ratio | 0.84 | 1.17 | 1.16 | 0.84 | 1.04 |
| Cash Conversion Cycle | 1586.57 | 1459.46 | 1660.41 | 1837.91 | 1356.43 |
| Days of Sales Outstanding | 87.66 | 97.41 | 160.54 | 149.56 | 137.59 |
| Days of Inventory Outstanding | 1654.79 | 1559.64 | 1727.57 | 1897.25 | 1351.55 |
| Days of Payables Outstanding | 155.88 | 197.59 | 227.70 | 208.91 | 132.71 |
| Operating Cycle | 1742.45 | 1657.05 | 1888.11 | 2046.82 | 1489.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -8.78 | -5.21 | -6.04 | -8.20 | -4.04 |
| Free Cash Flow Per Share | -8.80 | -5.58 | -6.06 | -8.21 | -4.06 |
| Dividend Paid and CapEx Coverage Ratio | -11.88 | -4.76 | -7.48 | -7.31 | -18.43 |
| Capital Expenditure Coverage Ratio | -541.21 | -13.91 | -348.67 | -810.08 | -146.79 |
| Operating Cash Flow Coverage Ratio | -0.26 | -0.19 | -0.18 | -0.27 | -0.14 |
| Operating Cash Flow to Sales Ratio | -0.73 | -0.41 | -0.41 | -0.88 | -0.28 |
| Free Cash Flow Yield | -17.70% | -8.48% | -15.30% | -33.31% | -27.93% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 72.03 | 30.11 | 21.34 | 28.05 | 6.53 |
| Price-to-Sales (P/S) Ratio | 4.10 | 5.13 | 2.69 | 2.64 | 1.00 |
| Price-to-Book (P/B) Ratio | 2.82 | 4.67 | 2.44 | 2.04 | 0.88 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -5.65 | -11.80 | -6.54 | -3.00 | -3.58 |
| Price-to-Operating Cash Flow Ratio | -5.66 | -12.64 | -6.56 | -3.01 | -3.60 |
| Price-to-Earnings Growth (PEG) Ratio | -1.05 | 1.70 | 0.19 | -0.46 | 0.26 |
| Enterprise Value Multiple | 48.09 | 24.26 | 15.58 | 29.37 | 8.68 |
| Enterprise Value | 73.12B | 77.69B | 38.47B | 27.02B | 15.14B |
| EV to EBITDA | 48.09 | 24.26 | 15.58 | 29.37 | 8.68 |
| EV to Sales | 6.47 | 6.96 | 4.75 | 5.71 | 2.74 |
| EV to Free Cash Flow | -8.90 | -16.02 | -11.53 | -6.48 | -9.85 |
| EV to Operating Cash Flow | -8.92 | -17.17 | -11.56 | -6.49 | -9.92 |
| Tangible Book Value Per Share | 17.59 | 14.10 | 16.25 | 12.08 | 16.54 |
| Shareholders’ Equity Per Share | 17.59 | 14.10 | 16.26 | 12.08 | 16.54 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.27 | 0.24 | 0.26 | 0.25 |
| Revenue Per Share | 12.11 | 12.84 | 14.72 | 9.32 | 14.60 |
| Net Income Per Share | 0.69 | 2.19 | 2.74 | 0.88 | 2.99 |
| Tax Burden | 0.81 | 0.73 | 0.76 | 0.74 | 0.75 |
| Interest Burden | 0.57 | 0.84 | 0.82 | 0.70 | 0.90 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.11 | 0.10 | 0.12 | 0.13 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -10.30 | -1.74 | -1.68 | -6.91 | -1.01 |
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