JSL Construction & Development Co Ltd (2540) — Net Asset Quality Index
JSL Construction & Development Co Ltd (2540) has a Net Asset Quality Index of 27.2% as of December 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of NT$60.32 Billion minus total liabilities of NT$43.90 Billion yields net assets of NT$16.43 Billion. A higher index indicates a stronger, lower-leverage balance sheet. See defensive interval ratio of JSL Construction & Development Co Ltd to measure how many days the company can operate on defensive assets alone.
Quality Index
Net Assets
Total Assets
Total Liabilities
JSL Construction & Development Co Ltd Net Asset Quality Index Over Time (2002–2025)
This chart shows how JSL Construction & Development Co Ltd's Net Asset Quality Index has evolved across 24 annual periods from 2002 to 2025. As of December 2025, the index stands at 27.2%, representing net assets of NT$16.43 Billion against total assets of NT$60.32 Billion TWD. Explore JSL Construction & Development Co Ltd operating cash flow efficiency to assess how effectively this company generates cash.
Annual Net Asset Quality Index for JSL Construction & Development Co Ltd (2002–2025)
The table below presents the year-by-year Net Asset Quality Index for JSL Construction & Development Co Ltd from 2002 to 2025, covering 24 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see 2540 company net worth.
| Year | Quality Index | Net Assets (TWD) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 27.2% | NT$16.43 Billion | NT$60.32 Billion | NT$43.90 Billion | ▲ +2.1 pp |
| 2024 | 25.1% | NT$12.26 Billion | NT$48.73 Billion | NT$36.48 Billion | ▼ 0.0 pp |
| 2023 | 25.2% | NT$8.95 Billion | NT$35.56 Billion | NT$26.61 Billion | ▲ +2.5 pp |
| 2022 | 22.6% | NT$6.14 Billion | NT$27.11 Billion | NT$20.97 Billion | ▼ -8.0 pp |
| 2021 | 30.7% | NT$6.26 Billion | NT$20.41 Billion | NT$14.15 Billion | ▼ -2.7 pp |
| 2020 | 33.4% | NT$5.27 Billion | NT$15.80 Billion | NT$10.53 Billion | ▼ -1.0 pp |
| 2019 | 34.3% | NT$4.36 Billion | NT$12.71 Billion | NT$8.35 Billion | ▼ -2.4 pp |
| 2018 | 36.7% | NT$4.16 Billion | NT$11.33 Billion | NT$7.17 Billion | ▼ -1.1 pp |
| 2017 | 37.8% | NT$4.06 Billion | NT$10.73 Billion | NT$6.67 Billion | ▼ -2.5 pp |
| 2016 | 40.3% | NT$4.04 Billion | NT$10.02 Billion | NT$5.98 Billion | ▼ -0.9 pp |
| 2015 | 41.2% | NT$3.78 Billion | NT$9.18 Billion | NT$5.40 Billion | ▼ -29.7 pp |
| 2014 | 70.9% | NT$3.57 Billion | NT$5.03 Billion | NT$1.46 Billion | ▲ +1.3 pp |
| 2013 | 69.6% | NT$1.54 Billion | NT$2.21 Billion | NT$670.95 Million | ▲ +57.4 pp |
| 2012 | 12.2% | NT$24.48 Million | NT$200.44 Million | NT$175.96 Million | ▼ -6.5 pp |
| 2011 | 18.8% | NT$43.74 Million | NT$233.24 Million | NT$189.49 Million | ▼ -3.9 pp |
| 2010 | 22.6% | NT$58.94 Million | NT$260.66 Million | NT$201.72 Million | ▼ -2.0 pp |
| 2009 | 24.6% | NT$77.45 Million | NT$314.94 Million | NT$237.49 Million | ▲ +6.2 pp |
| 2008 | 18.4% | NT$104.09 Million | NT$565.97 Million | NT$461.88 Million | ▼ -2.2 pp |
| 2007 | 20.6% | NT$217.26 Million | NT$1.05 Billion | NT$836.73 Million | ▲ +0.0 pp |
| 2006 | 20.6% | NT$203.68 Million | NT$989.53 Million | NT$785.85 Million | ▲ +7.9 pp |
| 2005 | 12.7% | NT$415.29 Million | NT$3.27 Billion | NT$2.86 Billion | ▲ +6.4 pp |
| 2004 | 6.3% | NT$216.20 Million | NT$3.41 Billion | NT$3.20 Billion | ▼ -1.9 pp |
| 2003 | 8.3% | NT$337.85 Million | NT$4.09 Billion | NT$3.75 Billion | ▲ +2.2 pp |
| 2002 | 6.1% | NT$363.96 Million | NT$6.01 Billion | NT$5.64 Billion | — |