JSL Construction & Development Co Ltd (2540) — Financial Flexibility Index
JSL Construction & Development Co Ltd (2540) has a Financial Flexibility Index of -0.02x as of December 2025. Free cash flow of NT$-897.75 Million (operating CF NT$-901.54 Million minus capex NT$3.79 Million) represents 0% of total liabilities (NT$43.90 Billion). Check 2540 capex plus investments ratio to assess the company's total reinvestment commitment from operating cash flow.
Financial Flexibility Index
Free Cash Flow
Total Liabilities
Capital Expenditures
JSL Construction & Development Co Ltd Financial Flexibility Index (2009–2025)
Historical Financial Flexibility Index trend for JSL Construction & Development Co Ltd across 17 annual periods. For the full cash flow conversion analysis, see JSL Construction & Development Co Ltd operating cash flow efficiency.
Annual Financial Flexibility Index for JSL Construction & Development Co Ltd (2009–2025)
Year-by-year free cash flow to debt coverage for JSL Construction & Development Co Ltd. Explore 2540 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
| Year | Flexibility Index | Free Cash Flow (TWD) | Operating CF | Total Liabilities | YoY Change |
|---|---|---|---|---|---|
| 2025 | -0.19x | NT$-8.18 Billion | NT$-8.20 Billion | NT$43.90 Billion | ▼ -61.9% |
| 2024 | -0.12x | NT$-4.20 Billion | NT$-4.53 Billion | NT$36.48 Billion | ▲ +7.7% |
| 2023 | -0.12x | NT$-3.32 Billion | NT$-3.33 Billion | NT$26.61 Billion | ▲ +37.1% |
| 2022 | -0.20x | NT$-4.16 Billion | NT$-4.16 Billion | NT$20.97 Billion | ▼ -85.1% |
| 2021 | -0.11x | NT$-1.52 Billion | NT$-1.53 Billion | NT$14.15 Billion | ▼ -146.3% |
| 2020 | -0.04x | NT$-457.91 Million | NT$-491.26 Million | NT$10.53 Billion | ▼ -131.7% |
| 2019 | -0.02x | NT$-156.65 Million | NT$-157.96 Million | NT$8.35 Billion | ▲ +68.3% |
| 2018 | -0.06x | NT$-423.95 Million | NT$-426.25 Million | NT$7.17 Billion | ▲ +34.7% |
| 2017 | -0.09x | NT$-604.64 Million | NT$-629.40 Million | NT$6.67 Billion | ▲ +73.6% |
| 2016 | -0.34x | NT$-2.05 Billion | NT$-2.07 Billion | NT$5.98 Billion | ▼ -53.6% |
| 2015 | -0.22x | NT$-1.20 Billion | NT$-1.93 Billion | NT$5.40 Billion | ▲ +76.0% |
| 2014 | -0.93x | NT$-1.36 Billion | NT$-1.46 Billion | NT$1.46 Billion | ▼ -71.5% |
| 2013 | -0.54x | NT$-364.13 Million | NT$-367.63 Million | NT$670.95 Million | ▼ -631.1% |
| 2012 | -0.07x | NT$-13.06 Million | NT$-13.22 Million | NT$175.96 Million | ▼ -77.1% |
| 2011 | -0.04x | NT$-7.94 Million | NT$-8.00 Million | NT$189.49 Million | ▼ -161.1% |
| 2010 | -0.02x | NT$-3.24 Million | NT$-3.24 Million | NT$201.72 Million | ▲ +42.5% |
| 2009 | -0.03x | NT$-6.63 Million | NT$-6.63 Million | NT$237.49 Million | — |